Acorah Software Products - Accounts Production 18.1.170 false true false 11 June 2024 30 June 2025 30 June 2025 15772145 Mr Andrew Broster Mr Jeremy Glover Broster Buchanan Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15772145 2024-06-10 15772145 2025-06-30 15772145 2024-06-11 2025-06-30 15772145 frs-core:Non-currentFinancialInstruments 2025-06-30 15772145 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 15772145 frs-bus:PrivateLimitedCompanyLtd 2024-06-11 2025-06-30 15772145 frs-bus:FilletedAccounts 2024-06-11 2025-06-30 15772145 frs-bus:SmallEntities 2024-06-11 2025-06-30 15772145 frs-bus:AuditExempt-NoAccountantsReport 2024-06-11 2025-06-30 15772145 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-11 2025-06-30 15772145 1 2024-06-11 2025-06-30 15772145 frs-core:UnlistedNon-exchangeTraded 2025-06-30 15772145 frs-core:UnlistedNon-exchangeTraded 2024-06-10 15772145 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-10 15772145 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 15772145 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 15772145 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-10 15772145 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 15772145 frs-bus:Director1 2024-06-11 2025-06-30 15772145 frs-bus:Director2 2024-06-11 2025-06-30 15772145 frs-countries:EnglandWales 2024-06-11 2025-06-30
Registered number: 15772145
Broster Buchanan EBT Limited
Unaudited Financial Statements
For the Period 11 June 2024 to 30 June 2025
Broster Buchanan EBT Limited
Contents
Contents

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

Page 1
Broster Buchanan EBT Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 15772145

| 30 June 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 1,933,264
|  |  | 1,933,264
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,933,264
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (1,965,785 )
NET LIABILITIES |  |  | (32,521 )
Profit and Loss Account |  |  | (32,521 )
SHAREHOLDERS' FUNDS |  |  | (32,521)

For the period 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 Andrew Broster Director
09/04/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Broster Buchanan EBT Limited
Notes to the Financial Statements
For the Period 11 June 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Broster Buchanan EBT Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15772145 . The registered office is 65 High Street, Harpenden, Hertfordshire, AL5 2SL.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 11 June 2024 | -
Additions | 1,933,264
As at 30 June 2025 | 1,933,264
Provision
As at 11 June 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 1,933,264
As at 11 June 2024 | -

During the year the company acquired 3880 A Shares and 3060 B Shares in Broster Buchanan Ltd as a trustee.
The acquisition cost comprises an initial consideration and deferred consideration. The full value is represented as an acquisition.
5. Creditors: Amounts Falling Due After More Than One Year

| 30 June 2025
--- | ---
| £
Amounts owed to group undertakings | 542,101
Other creditors | 1,423,684
| 1,965,785

An amount of £542,101 is owed to Broster Buchanan Ltd
Long term creditors represents the deferred consideration on the acquisition of shares in Broster Buchanan Ltd.
6. Share Capital

| 30 June 2025
--- | ---
| £

Page 2
Page 3
Broster Buchanan EBT Limited
Notes to the Financial Statements (continued)
For the Period 11 June 2024 to 30 June 2025
7. Ultimate Controlling Party
The company's ultimate controlling party is Broster Buchanan Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 3