Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03577330 Mr Alexander George Roupell Mr Anthony Charles Roupell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03577330 2024-03-31 03577330 2025-03-31 03577330 2024-04-01 2025-03-31 03577330 frs-core:CurrentFinancialInstruments 2025-03-31 03577330 frs-core:Non-currentFinancialInstruments 2025-03-31 03577330 frs-core:ComputerEquipment 2025-03-31 03577330 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03577330 frs-core:ComputerEquipment 2024-03-31 03577330 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 03577330 frs-core:FurnitureFittings 2025-03-31 03577330 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03577330 frs-core:FurnitureFittings 2024-03-31 03577330 frs-core:NetGoodwill 2025-03-31 03577330 frs-core:NetGoodwill 2024-04-01 2025-03-31 03577330 frs-core:NetGoodwill 2024-03-31 03577330 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 03577330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03577330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03577330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 03577330 frs-core:MotorVehicles 2024-04-01 2025-03-31 03577330 frs-core:OtherResidualIntangibleAssets 2025-03-31 03577330 frs-core:OtherResidualIntangibleAssets 2024-03-31 03577330 frs-core:PlantMachinery 2025-03-31 03577330 frs-core:PlantMachinery 2024-04-01 2025-03-31 03577330 frs-core:PlantMachinery 2024-03-31 03577330 frs-core:RevaluationReserve 2024-04-01 2025-03-31 03577330 frs-core:RevaluationReserve 2025-03-31 03577330 frs-core:ShareCapital 2025-03-31 03577330 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03577330 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03577330 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03577330 frs-bus:SmallEntities 2024-04-01 2025-03-31 03577330 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03577330 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03577330 frs-bus:Director1 2024-04-01 2025-03-31 03577330 frs-bus:Director2 2024-04-01 2025-03-31 03577330 frs-core:CurrentFinancialInstruments 1 2025-03-31 03577330 frs-core:CurrentFinancialInstruments 3 2025-03-31 03577330 frs-core:CurrentFinancialInstruments 4 2025-03-31 03577330 frs-countries:EnglandWales 2024-04-01 2025-03-31 03577330 2023-03-31 03577330 2024-03-31 03577330 2023-04-01 2024-03-31 03577330 frs-core:CurrentFinancialInstruments 2024-03-31 03577330 frs-core:Non-currentFinancialInstruments 2024-03-31 03577330 frs-core:RevaluationReserve 2024-03-31 03577330 frs-core:ShareCapital 2024-03-31 03577330 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03577330 frs-core:CurrentFinancialInstruments 1 2024-03-31 03577330 frs-core:CurrentFinancialInstruments 3 2024-03-31 03577330 frs-core:CurrentFinancialInstruments 4 2024-03-31
Registered number: 03577330
Bisley at Braidwood Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ashfield Accountancy
C/O Ashfield Accountancy
First Floor, 33 Chertsey Road
Woking
Surrey
GU21 5AJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03577330
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 154,920 154,920
Tangible Assets 5 1,651,846 595,196
1,806,766 750,116
CURRENT ASSETS
Stocks 6 54,881 69,577
Debtors 7 (4,223 ) 26,508
Cash at bank and in hand 24,679 50,523
75,337 146,608
Creditors: Amounts Falling Due Within One Year 8 (81,772 ) (94,298 )
NET CURRENT ASSETS (LIABILITIES) (6,435 ) 52,310
TOTAL ASSETS LESS CURRENT LIABILITIES 1,800,331 802,426
Creditors: Amounts Falling Due After More Than One Year 9 (433,304 ) (478,635 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,978 ) (1,779 )
NET ASSETS 1,361,049 322,012
CAPITAL AND RESERVES
Called up share capital 10 300 300
Revaluation reserve 11 1,040,000 -
Profit and Loss Account 320,749 321,712
SHAREHOLDERS' FUNDS 1,361,049 322,012
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alexander George Roupell
Director
22 December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bisley at Braidwood Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03577330 . The registered office is Bisley Pay And Play Long Siberia, 154 Queens Road, Bisley, Surrey, GU24 9AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Asset class Amortisation method and rate
Goodwill 10% Straight Line
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Cryptocurrencies or similar intangible assets, are recognised at the sterling value of the asset received and the asset held within intangible assets at cost less impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Straight line over the period of the lease
Leasehold Straight line over the period of the lease
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: (2024: 7)
- 7
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 265,000 154,920 419,920
As at 31 March 2025 265,000 154,920 419,920
Amortisation
As at 1 April 2024 265,000 - 265,000
As at 31 March 2025 265,000 - 265,000
Net Book Value
As at 31 March 2025 - 154,920 154,920
As at 1 April 2024 - 154,920 154,920
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2024 585,613 8,688 8,015 19,795 622,111
Additions - 5,666 16,705 1,134 23,505
Revaluation 1,040,000 - - - 1,040,000
As at 31 March 2025 1,625,613 14,354 24,720 20,929 1,685,616
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2024 - 3,431 5,670 17,814 26,915
Provided during the period - 1,314 5,046 495 6,855
As at 31 March 2025 - 4,745 10,716 18,309 33,770
Net Book Value
As at 31 March 2025 1,625,613 9,609 14,004 2,620 1,651,846
As at 1 April 2024 585,613 5,257 2,345 1,981 595,196
6. Stocks
2025 2024
£ £
Finished goods 33,656 55,477
Work in progress 21,225 14,100
54,881 69,577
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,809 9,545
Other debtors - banking,chq/cash/acc cust - 4,310
Intercompany (14,214 ) (6,002 )
Other debtors - Voucher (7,259 ) (764 )
Other debtors - Staff Loans 3,864 3,864
VAT 7,577 15,555
(4,223 ) 26,508
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 41,340 46,042
Bank loans and overdrafts 6,800 14,400
Bank loan 2 25,500 25,500
Corporation tax 4,990 2,776
Other taxes and social security 1,067 1,457
Credit Card 327 1,721
Accruals and deferred income 1,665 1,665
Directors' loan accounts 83 737
81,772 94,298
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loan more than 1 year - 6,800
Bank loan 2 more than 1 year 433,304 471,835
433,304 478,635
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Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
11. Reserves
Revaluation Reserve
£
Surplus on revaluation 1,040,000
As at 31 March 2025 1,040,000
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