Acorah Software Products - Accounts Production 18.1.170 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13581560 Mr Ramonpal Garcha Mr Manjinder Sidhu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13581560 2024-08-31 13581560 2025-08-31 13581560 2024-09-01 2025-08-31 13581560 frs-core:CurrentFinancialInstruments 2025-08-31 13581560 frs-core:Non-currentFinancialInstruments 2025-08-31 13581560 frs-core:BetweenOneFiveYears 2025-08-31 13581560 frs-core:ComputerEquipment 2025-08-31 13581560 frs-core:ComputerEquipment 2024-09-01 2025-08-31 13581560 frs-core:ComputerEquipment 2024-08-31 13581560 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 13581560 frs-core:FurnitureFittings 2025-08-31 13581560 frs-core:FurnitureFittings 2024-09-01 2025-08-31 13581560 frs-core:FurnitureFittings 2024-08-31 13581560 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 13581560 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 13581560 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 13581560 frs-core:MoreThanFiveYears 2025-08-31 13581560 frs-core:OtherResidualIntangibleAssets 2025-08-31 13581560 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 13581560 frs-core:OtherResidualIntangibleAssets 2024-08-31 13581560 frs-core:WithinOneYear 2025-08-31 13581560 frs-core:ShareCapital 2025-08-31 13581560 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13581560 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13581560 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13581560 frs-bus:SmallEntities 2024-09-01 2025-08-31 13581560 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13581560 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13581560 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 13581560 frs-bus:OrdinaryShareClass1 2025-08-31 13581560 frs-bus:Director1 2024-09-01 2025-08-31 13581560 frs-bus:Director2 2024-09-01 2025-08-31 13581560 frs-countries:EnglandWales 2024-09-01 2025-08-31 13581560 2023-08-31 13581560 2024-08-31 13581560 2023-09-01 2024-08-31 13581560 frs-core:CurrentFinancialInstruments 2024-08-31 13581560 frs-core:Non-currentFinancialInstruments 2024-08-31 13581560 frs-core:BetweenOneFiveYears 2024-08-31 13581560 frs-core:MoreThanFiveYears 2024-08-31 13581560 frs-core:WithinOneYear 2024-08-31 13581560 frs-core:ShareCapital 2024-08-31 13581560 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13581560 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31
Registered number: 13581560
Bridgeland Entertainment Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Rose & Co Tax Advisory Ltd
Bridgeland Entertainment Limited
Contents
Contents

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

Page 1
Bridgeland Entertainment Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13581560

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 41,399 |  | 46,672
Tangible Assets | 5 |  | 50,100 |  | 59,615
|  |  | 91,499 |  | 106,287
CURRENT ASSETS
Stocks | 6 | 5,000 |  | 7,500 |
Debtors | 7 | 19,087 |  | 27,272 |
Cash at bank and in hand |  | 1,298 |  | 10,101 |
|  | 25,385 |  | 44,873 |
Creditors: Amounts Falling Due Within One Year | 8 | (199,044 ) |  | (261,670 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (173,659 ) |  | (216,797 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (82,160 ) |  | (110,510 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (339,382 ) |  | (200,548 )
NET LIABILITIES |  |  | (421,542 ) |  | (311,058 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (421,544 ) |  | (311,060 )
SHAREHOLDERS' FUNDS |  |  | (421,542) |  | (311,058)

Page 1
Page 2
Bridgeland Entertainment Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Ramonpal Garcha Director
30/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bridgeland Entertainment Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Bridgeland Entertainment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13581560 . The registered office is 65a, Wingletye Lane, Hornchurch, Essex, RM11 3AT.
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. Going Concern Disclosure
Although the company has net liabilities of £421,542, the directors will continue to support the company and
they are confident that the company will become profitable in future years. The accounts have therefore been
produced on a going concern basis.
2.3. 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. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are costs are amortised to the profit and loss account over their estimated economic life of 10 and 15 years.
2.5. 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:

improvements | Straight life over 15 years
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on cost

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Bridgeland Entertainment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.8. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a
party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial
recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the
effective interest rate method. A provision is established when there is objective evidence that the company will
not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank
and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the
substance of the contractual arrangements entered into and the definitions of a financial liability and an equity
instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company
after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds
received, net of direct issue costs.
2.9. 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.
2.10. Related party disclosures
The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with wholly owned companies within the group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 20)
20 20
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | 62,095
As at 31 August 2025 | 62,095
Amortisation
As at 1 September 2024 | 15,423
Provided during the period | 5,273
As at 31 August 2025 | 20,696
Net Book Value
As at 31 August 2025 | 41,399
As at 1 September 2024 | 46,672

Page 4
Page 5
Bridgeland Entertainment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Land & Property
--- | ---
| improvements | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 37,137 | 35,342 | 16,893 | 89,372
Additions | - | 2,494 | 1,230 | 3,724
As at 31 August 2025 | 37,137 | 37,836 | 18,123 | 93,096
Depreciation
As at 1 September 2024 | 5,345 | 15,044 | 9,368 | 29,757
Provided during the period | 2,475 | 5,230 | 5,534 | 13,239
As at 31 August 2025 | 7,820 | 20,274 | 14,902 | 42,996
Net Book Value
As at 31 August 2025 | 29,317 | 17,562 | 3,221 | 50,100
As at 1 September 2024 | 31,792 | 20,298 | 7,525 | 59,615

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,000 |  | 7,500

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 19,087 |  | 27,272

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 93,274 |  | 73,912
Bank loans and overdrafts | 15,168 |  | 10,098
Other creditors | 85,080 |  | 155,526
Taxation and social security | 5,522 |  | 22,134
| 199,044 |  | 261,670

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 36,211 |  | 20,548
Other creditors | 303,171 |  | 180,000
| 339,382 |  | 200,548

Page 5
Page 6
Bridgeland Entertainment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
4 Ordinary Shares of £ 0.50 each | 2 |  | 2

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 202,903 |  | 202,904
Later than one year and not later than five years | 648,495 |  | 701,399
Later than five years | 1,012,500 |  | 1,162,500
| 1,863,898 |  | 2,066,803

12. Related Party Transactions
Included within creditors due witih one year is a balance of £10,000 (2024 - £Nil) due to Bridgeland Properties Ltd, a company incorporated within the UK in which the director has a material interest. The loan is interest free and repayable on demand.
Included within debtors due within one year is a balance of £900 (2024 - £Nil) due to Bridgeland Group Ltd, a company incorporated within the UK in which the director has a material interest. The loan is interest free and repayable on demand.
Included within exceptional items in the profit and loss as income, is a write off of two intercompany loans of £6,700 (2024 - £Nil). The write offs are in connection to Bridgeland Fitness Ltd and Bridgeland FEC1 Ltd, which were both companies incorporated within the UK, in which the director has a material interest.
Page 6