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 07207937 Mr Nicolai Holt Mrs Dyah Assyriati Mr Nicolai Holt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07207937 2024-03-31 07207937 2025-03-31 07207937 2024-04-01 2025-03-31 07207937 frs-core:CurrentFinancialInstruments 2025-03-31 07207937 frs-core:Non-currentFinancialInstruments 2025-03-31 07207937 frs-core:ComputerEquipment 2025-03-31 07207937 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07207937 frs-core:ComputerEquipment 2024-03-31 07207937 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 07207937 frs-core:FurnitureFittings 2025-03-31 07207937 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07207937 frs-core:FurnitureFittings 2024-03-31 07207937 frs-core:MotorVehicles 2025-03-31 07207937 frs-core:MotorVehicles 2024-04-01 2025-03-31 07207937 frs-core:MotorVehicles 2024-03-31 07207937 frs-core:OtherResidualIntangibleAssets 2025-03-31 07207937 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 07207937 frs-core:OtherResidualIntangibleAssets 2024-03-31 07207937 frs-core:PlantMachinery 2025-03-31 07207937 frs-core:PlantMachinery 2024-04-01 2025-03-31 07207937 frs-core:PlantMachinery 2024-03-31 07207937 frs-core:ShareCapital 2025-03-31 07207937 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07207937 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07207937 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07207937 frs-bus:SmallEntities 2024-04-01 2025-03-31 07207937 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07207937 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07207937 frs-bus:Director1 2024-04-01 2025-03-31 07207937 frs-bus:Director2 2024-04-01 2025-03-31 07207937 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07207937 frs-core:Non-currentFinancialInstruments 3 2025-03-31 07207937 frs-countries:EnglandWales 2024-04-01 2025-03-31 07207937 2023-03-31 07207937 2024-03-31 07207937 2023-04-01 2024-03-31 07207937 frs-core:CurrentFinancialInstruments 2024-03-31 07207937 frs-core:Non-currentFinancialInstruments 2024-03-31 07207937 frs-core:ShareCapital 2024-03-31 07207937 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07207937 frs-core:CurrentFinancialInstruments 3 2024-03-31 07207937 frs-core:Non-currentFinancialInstruments 3 2024-03-31
Registered number: 07207937
Gracie Barra Bristol Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07207937
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 95,194 100,794
Tangible Assets 5 8,551 14,248
103,745 115,042
CURRENT ASSETS
Debtors 6 26,462 29,073
Cash at bank and in hand 216 7,152
26,678 36,225
Creditors: Amounts Falling Due Within One Year 7 (22,042 ) (15,219 )
NET CURRENT ASSETS (LIABILITIES) 4,636 21,006
TOTAL ASSETS LESS CURRENT LIABILITIES 108,381 136,048
Creditors: Amounts Falling Due After More Than One Year 8 (108,336 ) (135,926 )
NET ASSETS 45 122
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (55 ) 22
SHAREHOLDERS' FUNDS 45 122
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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 Nicolai Holt
Director
16/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Gracie Barra Bristol Ltd Registered number 07207937 is a limited by shares company incorporated in England & Wales. The Registered Office is 25 Badminton Road, Downend, Bristol, BS16 6BB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are leasehold building and improvement. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% on reduced balance
Motor Vehicles 25% on reduced balance
Fixtures & Fittings 25% on reduced balance
Computer Equipment 25% on reduced balance
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: NIL (2024: NIL)
- -
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4. Intangible Assets
Other
£
Cost
As at 1 April 2024 203,733
As at 31 March 2025 203,733
Amortisation
As at 1 April 2024 102,939
Provided during the period 5,600
As at 31 March 2025 108,539
Net Book Value
As at 31 March 2025 95,194
As at 1 April 2024 100,794
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 30,221 19,308 10,425 15,259 75,213
As at 31 March 2025 30,221 19,308 10,425 15,259 75,213
Depreciation
As at 1 April 2024 28,531 11,052 8,758 12,624 60,965
Provided during the period 422 2,064 2,553 658 5,697
As at 31 March 2025 28,953 13,116 11,311 13,282 66,662
Net Book Value
As at 31 March 2025 1,268 6,192 (886 ) 1,977 8,551
As at 1 April 2024 1,690 8,256 1,667 2,635 14,248
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,639 2,647
Prepayments and accrued income - 455
Other debtors 9,935 9,435
Directors' loan accounts 14,888 16,536
26,462 29,073
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (245 )
Corporation tax 9,372 9,814
VAT 11,868 4,535
Other creditors (3) - (142 )
Accruals and deferred income 802 1,257
22,042 15,219
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 108,336 135,752
Other creditors (3) - 174
108,336 135,926
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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