Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12130798 Miss H Warnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12130798 2024-07-31 12130798 2025-07-31 12130798 2024-08-01 2025-07-31 12130798 frs-core:CurrentFinancialInstruments 2025-07-31 12130798 frs-core:Non-currentFinancialInstruments 2025-07-31 12130798 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 12130798 frs-core:FurnitureFittings 2025-07-31 12130798 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12130798 frs-core:FurnitureFittings 2024-07-31 12130798 frs-core:OtherResidualIntangibleAssets 2025-07-31 12130798 frs-core:OtherResidualIntangibleAssets 2024-07-31 12130798 frs-core:PlantMachinery 2025-07-31 12130798 frs-core:PlantMachinery 2024-08-01 2025-07-31 12130798 frs-core:PlantMachinery 2024-07-31 12130798 frs-core:ShareCapital 2025-07-31 12130798 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12130798 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12130798 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12130798 frs-bus:SmallEntities 2024-08-01 2025-07-31 12130798 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12130798 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12130798 frs-bus:Director1 2024-08-01 2025-07-31 12130798 frs-bus:Director1 2024-07-31 12130798 frs-bus:Director1 2025-07-31 12130798 frs-countries:EnglandWales 2024-08-01 2025-07-31 12130798 2023-07-31 12130798 2024-07-31 12130798 2023-08-01 2024-07-31 12130798 frs-core:CurrentFinancialInstruments 2024-07-31 12130798 frs-core:Non-currentFinancialInstruments 2024-07-31 12130798 frs-core:ShareCapital 2024-07-31 12130798 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12130798
Break The Loop Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Break The Loop Limited
Contents
Contents

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

Page 1
Break The Loop Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12130798

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 345 |  | 345
Tangible Assets | 5 |  | 2,757 |  | 3,525
|  |  | 3,102 |  | 3,870
CURRENT ASSETS
Debtors | 6 | 13,001 |  | 8,350 |
Cash at bank and in hand |  | 9,419 |  | 2,204 |
|  | 22,420 |  | 10,554 |
Creditors: Amounts Falling Due Within One Year | 7 | (23,943 ) |  | (13,669 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,523 ) |  | (3,115 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,579 |  | 755
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (917 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (524 ) |  | (670 )
NET ASSETS |  |  | 138 |  | 85
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 38 |  | (15 )
SHAREHOLDERS' FUNDS |  |  | 138 |  | 85

Page 1
Page 2
Break The Loop Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 her 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

Miss H Warnes Director
30/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Break The Loop Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Break The Loop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12130798 . The registered office is 14 Kingshill, Cirencester, Gloucestershire, GL7 1DE.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
The intangible asset is a Non-Fungible Token (NFT). Since an NFT is an asset with an indefinite life span, such as trademarks or perpetual franchises, we have chosen not to amortise this asset.
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:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

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
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 3
Page 4
Break The Loop Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 345
As at 31 July 2025 | 345
Net Book Value
As at 31 July 2025 | 345
As at 1 August 2024 | 345

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 5,851 | 875 | 6,726
Additions | - | 150 | 150
As at 31 July 2025 | 5,851 | 1,025 | 6,876
Depreciation
As at 1 August 2024 | 2,735 | 466 | 3,201
Provided during the period | 779 | 139 | 918
As at 31 July 2025 | 3,514 | 605 | 4,119
Net Book Value
As at 31 July 2025 | 2,337 | 420 | 2,757
As at 1 August 2024 | 3,116 | 409 | 3,525

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 13,001 |  | 6,373
Due after more than one year
Other debtors | - |  | 1,977
| 13,001 |  | 8,350

Page 4
Page 5
Break The Loop Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 444 |  | 446
Bank loans and overdrafts | 11,000 |  | -
Other creditors | 3,108 |  | 4,496
Taxation and social security | 9,391 |  | 8,727
| 23,943 |  | 13,669

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 917 |  | -

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 524 |  | 670

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Hayley Warnes | 5,857 | 40,491 | 35,325 | - | 11,023

The above loan is unsecured, interest free and repayable on demand.
Page 5