Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04011896 Mr T W Goss Mr A T Goss Mr A C Goss Mr P S Goss Mr A T Goss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04011896 2024-07-31 04011896 2025-07-31 04011896 2024-08-01 2025-07-31 04011896 frs-core:CurrentFinancialInstruments 2025-07-31 04011896 frs-core:Non-currentFinancialInstruments 2025-07-31 04011896 frs-core:FurnitureFittings 2025-07-31 04011896 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04011896 frs-core:FurnitureFittings 2024-07-31 04011896 frs-core:NetGoodwill 2025-07-31 04011896 frs-core:NetGoodwill 2024-08-01 2025-07-31 04011896 frs-core:NetGoodwill 2024-07-31 04011896 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 04011896 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 04011896 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 04011896 frs-core:RevaluationReserve 2024-07-31 04011896 frs-core:RevaluationReserve 2025-07-31 04011896 frs-core:ShareCapital 2025-07-31 04011896 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 04011896 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-07-31 04011896 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04011896 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04011896 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04011896 frs-bus:SmallEntities 2024-08-01 2025-07-31 04011896 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04011896 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04011896 frs-core:CostValuation 2024-07-31 04011896 frs-core:AdditionsToInvestments 2025-07-31 04011896 frs-core:CostValuation 2025-07-31 04011896 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 04011896 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 04011896 frs-bus:Director1 2024-08-01 2025-07-31 04011896 frs-bus:Director2 2024-08-01 2025-07-31 04011896 frs-bus:Director3 2024-08-01 2025-07-31 04011896 frs-bus:Director4 2024-08-01 2025-07-31 04011896 frs-bus:Director4 2024-07-31 04011896 frs-bus:Director4 2025-07-31 04011896 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04011896 frs-countries:EnglandWales 2024-08-01 2025-07-31 04011896 2023-07-31 04011896 2024-07-31 04011896 2023-08-01 2024-07-31 04011896 frs-core:CurrentFinancialInstruments 2024-07-31 04011896 frs-core:Non-currentFinancialInstruments 2024-07-31 04011896 frs-core:RevaluationReserve 2024-07-31 04011896 frs-core:ShareCapital 2024-07-31 04011896 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04011896
Goss Bros. Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Goss Bros. Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Goss Bros. Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04011896

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 97,485 |  | 106,872
Tangible Assets | 5 |  | 23,272 |  | 29,461
Investments | 6 |  | 2,658,467 |  | 2,484,549
|  |  | 2,779,224 |  | 2,620,882
CURRENT ASSETS
Stocks | 7 | 61,624 |  | 59,915 |
Debtors | 8 | 131,230 |  | 93,828 |
Cash at bank and in hand |  | 283,600 |  | 310,291 |
|  | 476,454 |  | 464,034 |
Creditors: Amounts Falling Due Within One Year | 9 | (257,824 ) |  | (272,835 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 218,630 |  | 191,199
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,997,854 |  | 2,812,081
Creditors: Amounts Falling Due After More Than One Year | 10 |  | - |  | (42,727 )
NET ASSETS |  |  | 2,997,854 |  | 2,769,354
CAPITAL AND RESERVES
Called up share capital | 11 |  | 60,100 |  | 60,100
Revaluation reserve | 13 |  | 205,096 |  | 205,096
Profit and Loss Account |  |  | 2,732,658 |  | 2,504,158
SHAREHOLDERS' FUNDS |  |  | 2,997,854 |  | 2,769,354

Page 1
Page 2
Goss Bros. 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 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 A T Goss Director
13 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Goss Bros. Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Goss Bros. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04011896 . The registered office is 55 Whitleigh Avenue Whitleigh Avenue, Plymouth, PL5 3AU.
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 - 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 profit and loss account over its estimated economic life of 5% staright line.
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:

Leasehold | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

2.5. Stocks and Work in Progress
Stocks 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 29)
21 29
Page 3
Page 4
Goss Bros. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 144,420
As at 31 July 2025 | 144,420
Amortisation
As at 1 August 2024 | 37,548
Provided during the period | 9,387
As at 31 July 2025 | 46,935
Net Book Value
As at 31 July 2025 | 97,485
As at 1 August 2024 | 106,872

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 August 2024 | 68,537 | 161,664 | 230,201
As at 31 July 2025 | 68,537 | 161,664 | 230,201
Depreciation
As at 1 August 2024 | 68,168 | 132,572 | 200,740
Provided during the period | 369 | 5,820 | 6,189
As at 31 July 2025 | 68,537 | 138,392 | 206,929
Net Book Value
As at 31 July 2025 | - | 23,272 | 23,272
As at 1 August 2024 | 369 | 29,092 | 29,461

Page 4
Page 5
Goss Bros. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 2,484,549
Additions | 173,918
As at 31 July 2025 | 2,658,467
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 2,658,467
As at 1 August 2024 | 2,484,549

This is an investment in Goss Too Partnership which is a partnership with the four directors. The addition in the year is the return on this investment.
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 61,624 |  | 59,915

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 131,230 |  | 93,828

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 87,488 |  | 80,095
Bank loans and overdrafts | 42,627 |  | 42,554
Other creditors | 19,515 |  | 8,143
Taxation and social security | 108,194 |  | 142,043
| 257,824 |  | 272,835

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 42,727

Page 5
Page 6
Goss Bros. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60,100 |  | 60,100

12. Directors Advances, Credits and Guarantees
During the year the company made cash advances to the directors totalling £68,683 and repayments totalling £35,638 were made. The amount owed to the company at the balance sheet date was £34,115 (2024 :£1,070) and this amount is repayable on demand. Interest is charged on the outstanding balance at the official HMRC rate.

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Paul Goss | (16,621 ) | (24,024 ) | 5,522 | - | 35,910

13. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 August 2024 | 205,096 | 2,504,158
Profit for the year and total comprehensive income | - | 230,500
Dividends paid | - | (2,000)
As at 31 July 2025 | 205,096 | 2,732,658

Page 6