Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04017675 Mr Darrel Goddard Mr Geoffrey Peacock Mr Geoffrey Peacock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04017675 2024-09-30 04017675 2025-09-30 04017675 2024-10-01 2025-09-30 04017675 frs-core:CurrentFinancialInstruments 2025-09-30 04017675 frs-core:BetweenOneFiveYears 2025-09-30 04017675 frs-core:FurnitureFittings 2025-09-30 04017675 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04017675 frs-core:FurnitureFittings 2024-09-30 04017675 frs-core:NetGoodwill 2025-09-30 04017675 frs-core:NetGoodwill 2024-10-01 2025-09-30 04017675 frs-core:NetGoodwill 2024-09-30 04017675 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 04017675 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 04017675 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04017675 frs-core:PlantMachinery 2025-09-30 04017675 frs-core:PlantMachinery 2024-10-01 2025-09-30 04017675 frs-core:PlantMachinery 2024-09-30 04017675 frs-core:WithinOneYear 2025-09-30 04017675 frs-core:ShareCapital 2025-09-30 04017675 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04017675 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04017675 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04017675 frs-bus:SmallEntities 2024-10-01 2025-09-30 04017675 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04017675 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04017675 frs-bus:Director1 2024-10-01 2025-09-30 04017675 frs-bus:Director2 2024-10-01 2025-09-30 04017675 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04017675 frs-countries:EnglandWales 2024-10-01 2025-09-30 04017675 2023-09-30 04017675 2024-09-30 04017675 2023-10-01 2024-09-30 04017675 frs-core:CurrentFinancialInstruments 2024-09-30 04017675 frs-core:BetweenOneFiveYears 2024-09-30 04017675 frs-core:WithinOneYear 2024-09-30 04017675 frs-core:ShareCapital 2024-09-30 04017675 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
F G Brown & Associates Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
F G Brown & Associates Limited
Contents
Contents

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

Page 1
F G Brown & Associates Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04017675

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 338,463 |  | 334,303
|  |  | 338,463 |  | 334,303
CURRENT ASSETS
Stocks | 6 | 54,930 |  | 49,392 |
Debtors | 7 | 17,979 |  | 19,024 |
Cash at bank and in hand |  | 79,450 |  | 114,341 |
|  | 152,359 |  | 182,757 |
Creditors: Amounts Falling Due Within One Year | 8 | (102,293 ) |  | (127,458 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,066 |  | 55,299
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 388,529 |  | 389,602
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,083 ) |  | (13,981 )
NET ASSETS |  |  | 373,446 |  | 375,621
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 373,346 |  | 375,521
SHAREHOLDERS' FUNDS |  |  | 373,446 |  | 375,621

Page 1
Page 2
F G Brown & Associates Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Geoffrey Peacock Director
09/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
F G Brown & Associates Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
F G Brown & Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04017675 . The registered office is Denmark House, 41 Bury Street, Stowmarket, Suffolk, IP14 1HA.
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.
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 20 years.
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:

Freehold | 0%
Plant & Machinery | 20% reducing balance
Leased assets | 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.
Page 3
Page 4
F G Brown & Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 12)
11 12
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 139,604
As at 30 September 2025 | 139,604
Amortisation
As at 1 October 2024 | 139,604
As at 30 September 2025 | 139,604
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

Page 4
Page 5
F G Brown & Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Leased assets | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 281,545 | 178,679 | 60,590 | 520,814
Additions | - | 18,405 | - | 18,405
As at 30 September 2025 | 281,545 | 197,084 | 60,590 | 539,219
Depreciation
As at 1 October 2024 | - | 125,921 | 60,590 | 186,511
Disposals | - | 14,245 | - | 14,245
As at 30 September 2025 | - | 140,166 | 60,590 | 200,756
Net Book Value
As at 30 September 2025 | 281,545 | 56,918 | - | 338,463
As at 1 October 2024 | 281,545 | 52,758 | - | 334,303

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 54,930 |  | 49,392

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,384 |  | 15,078
Other debtors | 3,595 |  | 3,946
| 17,979 |  | 19,024

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,667 |  | 29,357
Other creditors | 10,590 |  | 36,687
Taxation and social security | 61,036 |  | 61,414
| 102,293 |  | 127,458

Page 5
Page 6
F G Brown & Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

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

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 18,032 |  | 18,032
Later than one year and not later than five years | 27,048 |  | 45,080
| 45,080 |  | 63,112

Page 6