Acorah Software Products - Accounts Production 18.1.170 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07253531 Mr Barry Chapman Ms Susan Chapman Michael Chapman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07253531 2024-06-30 07253531 2025-06-30 07253531 2024-07-01 2025-06-30 07253531 frs-core:CurrentFinancialInstruments 2025-06-30 07253531 frs-core:ComputerEquipment 2025-06-30 07253531 frs-core:ComputerEquipment 2024-07-01 2025-06-30 07253531 frs-core:ComputerEquipment 2024-06-30 07253531 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 07253531 frs-core:FurnitureFittings 2025-06-30 07253531 frs-core:FurnitureFittings 2024-07-01 2025-06-30 07253531 frs-core:FurnitureFittings 2024-06-30 07253531 frs-core:NetGoodwill 2025-06-30 07253531 frs-core:NetGoodwill 2024-07-01 2025-06-30 07253531 frs-core:NetGoodwill 2024-06-30 07253531 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 07253531 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 07253531 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 07253531 frs-core:MotorVehicles 2025-06-30 07253531 frs-core:MotorVehicles 2024-07-01 2025-06-30 07253531 frs-core:MotorVehicles 2024-06-30 07253531 frs-core:OtherResidualIntangibleAssets 2025-06-30 07253531 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 07253531 frs-core:OtherResidualIntangibleAssets 2024-06-30 07253531 frs-core:ShareCapital 2025-06-30 07253531 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07253531 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07253531 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07253531 frs-bus:SmallEntities 2024-07-01 2025-06-30 07253531 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07253531 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07253531 frs-bus:Director1 2024-07-01 2025-06-30 07253531 frs-bus:Director2 2024-07-01 2025-06-30 07253531 frs-bus:Director3 2024-07-01 2025-06-30 07253531 frs-countries:EnglandWales 2024-07-01 2025-06-30 07253531 2023-06-30 07253531 2024-06-30 07253531 2023-07-01 2024-06-30 07253531 frs-core:CurrentFinancialInstruments 2024-06-30 07253531 frs-core:ShareCapital 2024-06-30 07253531 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 07253531
Bribar Sports Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Dickinsons Accountants (Kent) Ltd
Bribar Sports Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bribar Sports Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07253531

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 68,727 |  | 60,220
Tangible Assets | 5 |  | 31,494 |  | 37,411
|  |  | 100,221 |  | 97,631
CURRENT ASSETS
Stocks | 6 | 255,150 |  | 201,550 |
Debtors | 7 | 26,622 |  | 16,749 |
Cash at bank and in hand |  | 129,246 |  | 140,223 |
|  | 411,018 |  | 358,522 |
Creditors: Amounts Falling Due Within One Year | 8 | (87,392 ) |  | (60,070 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 323,626 |  | 298,452
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 423,847 |  | 396,083
NET ASSETS |  |  | 423,847 |  | 396,083
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 422,847 |  | 395,083
SHAREHOLDERS' FUNDS |  |  | 423,847 |  | 396,083

Page 1
Page 2
Bribar Sports Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Barry Chapman Director
23/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bribar Sports Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Bribar Sports Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07253531 . The registered office is Knaves Ash House, Church Road, Hoath, Canterbury, Kent, CT3 4JT.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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 | 10% RB
Motor Vehicles | 25% RB
Fixtures & Fittings | 25% RB
Computer Equipment | 25% RB

2.6. 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.
Page 3
Page 4
Bribar Sports Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. 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: 6 (2024: 6)
6 6
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 60,000 | 220 | 60,220
Additions | - | 8,507 | 8,507
As at 30 June 2025 | 60,000 | 8,727 | 68,727
Net Book Value
As at 30 June 2025 | 60,000 | 8,727 | 68,727
As at 1 July 2024 | 60,000 | 220 | 60,220

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 4,206 | 56,690 | 13,068 | 15,092 | 89,056
Additions | - | - | - | 4,581 | 4,581
As at 30 June 2025 | 4,206 | 56,690 | 13,068 | 19,673 | 93,637

...CONTINUED
Page 4
Page 5
Bribar Sports Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 4,206 | 24,802 | 11,653 | 10,984 | 51,645
Provided during the period | - | 7,972 | 354 | 2,172 | 10,498
As at 30 June 2025 | 4,206 | 32,774 | 12,007 | 13,156 | 62,143
Net Book Value
As at 30 June 2025 | - | 23,916 | 1,061 | 6,517 | 31,494
As at 1 July 2024 | - | 31,888 | 1,415 | 4,108 | 37,411

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 255,150 |  | 201,550

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,073 |  | 14,173
Prepayments and accrued income | 1,549 |  | 2,576
| 26,622 |  | 16,749

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 56,001 |  | 31,123
Corporation tax | 9,945 |  | 4,838
VAT | 14,317 |  | 16,209
Other creditors | 6,336 |  | 4,090
Directors' loan accounts | 793 |  | 3,810
| 87,392 |  | 60,070

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5