Acorah Software Products - Accounts Production 16.8.310 false true false 19 August 2024 31 August 2025 31 August 2025 NI720117 Mr Johnny Hollinger Mr Paul McCarthy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI720117 2024-08-18 NI720117 2025-08-31 NI720117 2024-08-19 2025-08-31 NI720117 frs-core:CurrentFinancialInstruments 2025-08-31 NI720117 frs-core:ComputerEquipment 2025-08-31 NI720117 frs-core:ComputerEquipment 2024-08-19 2025-08-31 NI720117 frs-core:ComputerEquipment 2024-08-18 NI720117 frs-core:FurnitureFittings 2025-08-31 NI720117 frs-core:FurnitureFittings 2024-08-19 2025-08-31 NI720117 frs-core:FurnitureFittings 2024-08-18 NI720117 frs-core:PlantMachinery 2025-08-31 NI720117 frs-core:PlantMachinery 2024-08-19 2025-08-31 NI720117 frs-core:PlantMachinery 2024-08-18 NI720117 frs-core:ShareCapital 2025-08-31 NI720117 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI720117 frs-bus:PrivateLimitedCompanyLtd 2024-08-19 2025-08-31 NI720117 frs-bus:FilletedAccounts 2024-08-19 2025-08-31 NI720117 frs-bus:SmallEntities 2024-08-19 2025-08-31 NI720117 frs-bus:AuditExempt-NoAccountantsReport 2024-08-19 2025-08-31 NI720117 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-19 2025-08-31 NI720117 frs-bus:Director1 2024-08-19 2025-08-31 NI720117 frs-bus:Director2 2024-08-19 2025-08-31 NI720117 frs-countries:NorthernIreland 2024-08-19 2025-08-31
Registered number: NI720117
Belfast Brunch Co Limited
Financial Statements
For the Period 19 August 2024 to 31 August 2025
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Belfast Brunch Co Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Belfast Brunch Co Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: NI720117

| 31 August 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,873
|  |  | 9,873
CURRENT ASSETS
Debtors | 5 | 29,694 |
Cash at bank and in hand |  | 369,804 |
|  | 399,498 |
Creditors: Amounts Falling Due Within One Year | 6 | (301,899 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 97,599
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 107,472
NET ASSETS |  |  | 107,472
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2
Profit and Loss Account |  |  | 107,470
SHAREHOLDERS' FUNDS |  |  | 107,472

For the period ending 31 August 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 Johnny Hollinger Director | Mr Paul McCarthy Director
12/02/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Belfast Brunch Co Limited
Notes to the Financial Statements
For the Period 19 August 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Belfast Brunch Co Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI720117 . The registered office is 1st Foor, 12-16 Castle Lane, Belfast, Antrim, BT1 5DA.
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 Event Tickets
Turnover from the sale of Event Tickets are recognized at the point in time the event takes place. Any tickets sold in advance for a show/event and which relate to a future show are held as deferred income.
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:

Plant & Machinery | 20% Straight Line
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 20% Straight Line

2.4. Financial Instruments
Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
Belfast Brunch Co Limited
Notes to the Financial Statements (continued)
For the Period 19 August 2024 to 31 August 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 19 August 2024 | - | - | - | -
Additions | 1,208 | 2,216 | 9,740 | 13,164
As at 31 August 2025 | 1,208 | 2,216 | 9,740 | 13,164
Depreciation
As at 19 August 2024 | - | - | - | -
Provided during the period | 302 | 554 | 2,435 | 3,291
As at 31 August 2025 | 302 | 554 | 2,435 | 3,291
Net Book Value
As at 31 August 2025 | 906 | 1,662 | 7,305 | 9,873
As at 19 August 2024 | - | - | - | -

5. Debtors

| 31 August 2025
--- | ---
| £
Due within one year
Trade debtors | 3,116
Prepayments and accrued income | 2,910
Other debtors | 23,668
| 29,694

6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025
--- | ---
| £
Trade creditors | 4,246
Corporation tax | 91,547
VAT | 30,199
Other creditors | 173,365
Accruals and deferred income | 2,134
Directors' loan accounts | 408
| 301,899

7. Share Capital

| 31 August 2025
--- | ---
| £
Allotted, Called up and fully paid | 2

Page 3