Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 07736488 Mr Brendan Duggan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07736488 2024-04-30 07736488 2025-04-30 07736488 2024-05-01 2025-04-30 07736488 frs-core:CurrentFinancialInstruments 2025-04-30 07736488 frs-core:Non-currentFinancialInstruments 2025-04-30 07736488 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 07736488 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 07736488 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 07736488 frs-core:PlantMachinery 2025-04-30 07736488 frs-core:PlantMachinery 2024-05-01 2025-04-30 07736488 frs-core:PlantMachinery 2024-04-30 07736488 frs-core:ShareCapital 2025-04-30 07736488 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07736488 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07736488 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07736488 frs-bus:SmallEntities 2024-05-01 2025-04-30 07736488 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07736488 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07736488 frs-bus:Director1 2024-05-01 2025-04-30 07736488 frs-countries:EnglandWales 2024-05-01 2025-04-30 07736488 2023-04-30 07736488 2024-04-30 07736488 2023-05-01 2024-04-30 07736488 frs-core:CurrentFinancialInstruments 2024-04-30 07736488 frs-core:Non-currentFinancialInstruments 2024-04-30 07736488 frs-core:ShareCapital 2024-04-30 07736488 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 07736488
Brendan Duggan Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07736488
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 307,055 415,630
307,055 415,630
CURRENT ASSETS
Stocks 5 11,000 11,000
Debtors 6 76,662 656
Investments 7 18,480 18,480
Cash at bank and in hand 35,724 43,228
141,866 73,364
Creditors: Amounts Falling Due Within One Year 8 (2,888 ) (39,723 )
NET CURRENT ASSETS (LIABILITIES) 138,978 33,641
TOTAL ASSETS LESS CURRENT LIABILITIES 446,033 449,271
Creditors: Amounts Falling Due After More Than One Year 9 (262,299 ) (306,294 )
NET ASSETS 183,734 142,977
CAPITAL AND RESERVES
Called up share capital 10 200,000 200,000
Profit and Loss Account (16,266 ) (57,023 )
SHAREHOLDERS' FUNDS 183,734 142,977
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Brendan Duggan
Director
09/01/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brendan Duggan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07736488 . The registered office is 148 Bury New Road, Whitefield, Manchester, M45 6AD.
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. 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:
Leasehold No depreciation applied
Plant & Machinery 4% / 5% / 20% Reduing Balance and 5% Streight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 May 2024 350,949 199,939 550,888
Disposals (99,100 ) - (99,100 )
As at 30 April 2025 251,849 199,939 451,788
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 May 2024 - 135,258 135,258
Provided during the period - 9,475 9,475
As at 30 April 2025 - 144,733 144,733
Net Book Value
As at 30 April 2025 251,849 55,206 307,055
As at 1 May 2024 350,949 64,681 415,630
5. Stocks
2025 2024
£ £
Stock 11,000 11,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,690 -
Due after more than one year
Other debtors 74,972 656
76,662 656
7. Current Asset Investments
2025 2024
£ £
Other investments, held for sale 18,480 18,480
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1,722
Other creditors 1,830 36,943
Taxation and social security 1,058 1,058
2,888 39,723
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 262,299 306,294
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200,000 200,000
Page 4