Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10203741 Mr R J Denmead Mr R J Denmead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10203741 2024-05-31 10203741 2025-05-31 10203741 2024-06-01 2025-05-31 10203741 frs-core:Non-currentFinancialInstruments 2025-05-31 10203741 frs-core:ComputerEquipment 2024-06-01 2025-05-31 10203741 frs-core:ShareCapital 2025-05-31 10203741 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10203741 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10203741 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 10203741 frs-bus:SmallEntities 2024-06-01 2025-05-31 10203741 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10203741 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10203741 frs-bus:Director1 2024-06-01 2025-05-31 10203741 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 10203741 frs-countries:EnglandWales 2024-06-01 2025-05-31 10203741 2023-05-31 10203741 2024-05-31 10203741 2023-06-01 2024-05-31 10203741 frs-core:Non-currentFinancialInstruments 2024-05-31 10203741 frs-core:ShareCapital 2024-05-31 10203741 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10203741
Brookmead Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Brookmead Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
Brookmead Limited
Company Information
For The Year Ended 31 May 2025
Company Information

Director | Mr R J Denmead
Secretary | Mr R J Denmead
Company Number | 10203741
Registered Office | 1 Pontymason Rise
| Rogerstone
| Newport
| NP10 9GJ
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
Page 2
Brookmead Limited
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 10203741

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 112 |  | -
|  |  | 112 |  | -
CURRENT ASSETS
Debtors |  | 213,681 |  | 164,852 |
Cash at bank and in hand |  | 6,357 |  | 9,278 |
|  | 220,038 |  | 174,130 |
Creditors: Amounts Falling Due Within One Year |  | (44,116 ) |  | (27,634 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 175,922 |  | 146,496
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 176,034 |  | 146,496
Creditors: Amounts Falling Due After More Than One Year |  |  | (495 ) |  | (10,241 )
NET ASSETS |  |  | 175,539 |  | 136,255
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 175,538 |  | 136,254
SHAREHOLDERS' FUNDS |  |  | 175,539 |  | 136,255

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Brookmead Limited
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 22 January 2026 and were signed on its behalf by:

Mr R J Denmead Director
22 January 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Brookmead Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Brookmead Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10203741 . The registered office is 1 Pontymason Rise, Rogerstone, Newport, NP10 9GJ.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. 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.
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.
2.4. 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:

Computer Equipment | Straight Line 33%

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 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.
Page 4
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Brookmead Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | -
Additions | 149
As at 31 May 2025 | 149
Depreciation
As at 1 June 2024 | -
Provided during the period | 37
As at 31 May 2025 | 37
Net Book Value
As at 31 May 2025 | 112
As at 1 June 2024 | -

5. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,880 |  | 20,878

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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