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 08601004 Mrs Wendy Hopkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08601004 2024-07-31 08601004 2025-07-31 08601004 2024-08-01 2025-07-31 08601004 frs-core:CurrentFinancialInstruments 2025-07-31 08601004 frs-core:Non-currentFinancialInstruments 2025-07-31 08601004 frs-core:ComputerEquipment 2025-07-31 08601004 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08601004 frs-core:ComputerEquipment 2024-07-31 08601004 frs-core:FurnitureFittings 2025-07-31 08601004 frs-core:FurnitureFittings 2024-08-01 2025-07-31 08601004 frs-core:FurnitureFittings 2024-07-31 08601004 frs-core:MotorVehicles 2025-07-31 08601004 frs-core:MotorVehicles 2024-08-01 2025-07-31 08601004 frs-core:MotorVehicles 2024-07-31 08601004 frs-core:ShareCapital 2025-07-31 08601004 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08601004 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08601004 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08601004 frs-bus:SmallEntities 2024-08-01 2025-07-31 08601004 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08601004 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08601004 frs-bus:Director1 2024-08-01 2025-07-31 08601004 frs-core:CurrentFinancialInstruments 1 2025-07-31 08601004 frs-countries:EnglandWales 2024-08-01 2025-07-31 08601004 2023-07-31 08601004 2024-07-31 08601004 2023-08-01 2024-07-31 08601004 frs-core:CurrentFinancialInstruments 2024-07-31 08601004 frs-core:Non-currentFinancialInstruments 2024-07-31 08601004 frs-core:ShareCapital 2024-07-31 08601004 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08601004 frs-core:CurrentFinancialInstruments 1 2024-07-31 08601004 frs-core:CurrentFinancialInstruments 3 2024-07-31
Registered number: 08601004
Brodie Planning Associates Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Tax Compute Limited
107 Promenade
Cheltenham
Gloucestershire
GL50 1NW
Brodie Planning Associates Limited
Contents
Contents

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

Page 1
Brodie Planning Associates Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 08601004

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,077 |  | 10,795
|  |  | 36,077 |  | 10,795
CURRENT ASSETS
Debtors | 5 | 24,499 |  | 10,438 |
Cash at bank and in hand |  | 157,725 |  | 182,210 |
|  | 182,224 |  | 192,648 |
Creditors: Amounts Falling Due Within One Year | 6 | (53,233 ) |  | (65,427 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 128,991 |  | 127,221
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 165,068 |  | 138,016
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (70 ) |  | (5,806 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (425 ) |  | (425 )
NET ASSETS |  |  | 164,573 |  | 131,785
CAPITAL AND RESERVES
Called up share capital | 8 |  | 20 |  | 20
Profit and Loss Account |  |  | 164,553 |  | 131,765
SHAREHOLDERS' FUNDS |  |  | 164,573 |  | 131,785

Page 1
Page 2
Brodie Planning Associates 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

Mrs Wendy Hopkins Director
08/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brodie Planning Associates Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Brodie Planning Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08601004 . The registered office is Stable One Manor Farm Courtyard, Southam, Cheltenham, Gloucestershire, GL52 3PB.
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.
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. 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:

Motor Vehicles | 4 years straight line
Fixtures & Fittings | 3 years straight line
Computer Equipment | 3 years straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 31,200 | 13,402 | 23,668 | 68,270
Additions | 41,345 | 5,286 | 887 | 47,518
Disposals | (31,200 ) | - | - | (31,200 )
As at 31 July 2025 | 41,345 | 18,688 | 24,555 | 84,588
Depreciation
As at 1 August 2024 | 23,400 | 11,835 | 22,240 | 57,475
Provided during the period | 10,336 | 2,894 | 1,206 | 14,436
Disposals | (23,400 ) | - | - | (23,400 )
As at 31 July 2025 | 10,336 | 14,729 | 23,446 | 48,511
Net Book Value
As at 31 July 2025 | 31,009 | 3,959 | 1,109 | 36,077
As at 1 August 2024 | 7,800 | 1,567 | 1,428 | 10,795

Page 3
Page 4
Brodie Planning Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,382 |  | 10,321
Other debtors | 275 |  | 275
Pension Fund - The People's Pension | (158 ) |  | (158 )
| 24,499 |  | 10,438

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2 |  | -
Bank loans and overdrafts | 921 |  | 921
Corporation tax | 19,939 |  | 24,504
Other taxes and social security | 5,726 |  | 10,286
VAT | 23,452 |  | 20,019
Creditors Control Account | 2,645 |  | 8,243
Other Creditors - DM use of home | (360 ) |  | 120
Other creditors (3) | - |  | 426
Accruals and deferred income | 908 |  | 908
| 53,233 |  | 65,427

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 70 |  | 5,806

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 53,406 |  | 65,100

Page 4