Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13302796 Mr Romero Howe Mrs Valerie Howe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13302796 2024-03-31 13302796 2025-03-31 13302796 2024-04-01 2025-03-31 13302796 frs-core:CurrentFinancialInstruments 2025-03-31 13302796 frs-core:Non-currentFinancialInstruments 2025-03-31 13302796 frs-core:ShareCapital 2025-03-31 13302796 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13302796 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13302796 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13302796 frs-bus:SmallEntities 2024-04-01 2025-03-31 13302796 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13302796 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13302796 frs-bus:Director1 2024-04-01 2025-03-31 13302796 frs-bus:Director2 2024-04-01 2025-03-31 13302796 frs-countries:EnglandWales 2024-04-01 2025-03-31 13302796 2023-03-31 13302796 2024-03-31 13302796 2023-04-01 2024-03-31 13302796 frs-core:CurrentFinancialInstruments 2024-03-31 13302796 frs-core:Non-currentFinancialInstruments 2024-03-31 13302796 frs-core:ShareCapital 2024-03-31 13302796 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13302796
Brighter Assets Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
ZP Accountants and Business Advisers Ltd
International House, 307 Cotton Exchange
Old Hall Street
Liverpool
L3 9LQ
Brighter Assets Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Brighter Assets Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13302796

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 447,000 |  | 447,000
|  |  | 447,000 |  | 447,000
CURRENT ASSETS
Debtors | 5 | 96,544 |  | 80,114 |
Cash at bank and in hand |  | 2,995 |  | 10,156 |
|  | 99,539 |  | 90,270 |
Creditors: Amounts Falling Due Within One Year | 6 | (139,393 ) |  | (138,169 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (39,854 ) |  | (47,899 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 407,146 |  | 399,101
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (215,222 ) |  | (215,223 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,686 ) |  | (34,686 )
NET ASSETS |  |  | 157,238 |  | 149,192
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 157,237 |  | 149,191
SHAREHOLDERS' FUNDS |  |  | 157,238 |  | 149,192

Page 1
Page 2
Brighter Assets Ltd
Balance Sheet (continued)
As At 31 March 2025
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 Romero Howe Director
19th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brighter Assets Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Brighter Assets Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13302796 . The registered office is Suite 403 , 37 Westminster Buildings, Theatre Square, Nottingham, NG1 6LG.
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 rents and services.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recorded at cost,
which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in
the profit and loss account.
2.4. 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: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 447,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 264,440 |  | 264,440

Page 3
Page 4
Brighter Assets Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 6,704 |  | 6,559
Amounts owed by participating interests | 36,402 |  | 17,632
Other debtors | 53,438 |  | 55,923
| 96,544 |  | 80,114

The amounts owed by particiapting interests are unsecured, interest free and repayable on demand.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 60,700 |  | 57,397
Amounts owed to participating interests | 5,040 |  | 5,055
Other creditors | 72,884 |  | 75,717
Taxation and social security | 769 |  | -
| 139,393 |  | 138,169

The amounts owed to particiapting interests are unsecured, interest free and repayable on demand.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 215,222 |  | 215,223

8. Share Capital

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

Page 4