Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07812253 Mr R Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07812253 2024-12-31 07812253 2025-12-31 07812253 2025-01-01 2025-12-31 07812253 frs-core:CurrentFinancialInstruments 2025-12-31 07812253 frs-core:Non-currentFinancialInstruments 2025-12-31 07812253 frs-core:BetweenOneFiveYears 2025-12-31 07812253 frs-core:ComputerEquipment 2025-12-31 07812253 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07812253 frs-core:ComputerEquipment 2024-12-31 07812253 frs-core:FurnitureFittings 2025-12-31 07812253 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07812253 frs-core:FurnitureFittings 2024-12-31 07812253 frs-core:NetGoodwill 2025-12-31 07812253 frs-core:NetGoodwill 2025-01-01 2025-12-31 07812253 frs-core:NetGoodwill 2024-12-31 07812253 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07812253 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07812253 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07812253 frs-core:MoreThanFiveYears 2025-12-31 07812253 frs-core:MotorVehicles 2025-12-31 07812253 frs-core:MotorVehicles 2025-01-01 2025-12-31 07812253 frs-core:MotorVehicles 2024-12-31 07812253 frs-core:PlantMachinery 2025-12-31 07812253 frs-core:PlantMachinery 2025-01-01 2025-12-31 07812253 frs-core:PlantMachinery 2024-12-31 07812253 frs-core:WithinOneYear 2025-12-31 07812253 frs-core:ShareCapital 2025-12-31 07812253 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07812253 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07812253 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07812253 frs-bus:SmallEntities 2025-01-01 2025-12-31 07812253 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07812253 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07812253 frs-bus:Director1 2025-01-01 2025-12-31 07812253 frs-core:CurrentFinancialInstruments 9 2025-12-31 07812253 frs-countries:EnglandWales 2025-01-01 2025-12-31 07812253 2023-12-31 07812253 2024-12-31 07812253 2024-01-01 2024-12-31 07812253 frs-core:CurrentFinancialInstruments 2024-12-31 07812253 frs-core:Non-currentFinancialInstruments 2024-12-31 07812253 frs-core:BetweenOneFiveYears 2024-12-31 07812253 frs-core:MoreThanFiveYears 2024-12-31 07812253 frs-core:WithinOneYear 2024-12-31 07812253 frs-core:ShareCapital 2024-12-31 07812253 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07812253 frs-core:CurrentFinancialInstruments 9 2024-12-31
Registered number: 07812253
Browns Of Brockley Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
dines Accountancy Limited
Browns Of Brockley Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Browns Of Brockley Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Browns Of Brockley Ltd For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Browns Of Brockley Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Browns Of Brockley Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Browns Of Brockley Ltd and state those matters that we have agreed to state to the director of Browns Of Brockley Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Browns Of Brockley Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Browns Of Brockley Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Browns Of Brockley Ltd . You consider that Browns Of Brockley Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Browns Of Brockley Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Robert Fiford FCCA
08/05/2026

dines Accountancy Limited
ACCA
Edinburgh House
170 Kennington Lane
London
SE11 5DP
Page 1
Page 2
Browns Of Brockley Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07812253

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,584 |  | 5,584
Tangible Assets | 5 |  | 216,625 |  | 176,559
|  |  | 221,209 |  | 182,143
CURRENT ASSETS
Stocks | 6 | 31,186 |  | 27,258 |
Debtors | 7 | 95,815 |  | 58,041 |
Cash at bank and in hand |  | 518,441 |  | 405,771 |
|  | 645,442 |  | 491,070 |
Creditors: Amounts Falling Due Within One Year | 8 | (170,099 ) |  | (177,512 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 475,343 |  | 313,558
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 696,552 |  | 495,701
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (11,292 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (46,052 ) |  | (35,217 )
NET ASSETS |  |  | 650,500 |  | 449,192
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 650,400 |  | 449,092
SHAREHOLDERS' FUNDS |  |  | 650,500 |  | 449,192

Page 2
Page 3
Browns Of Brockley Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 his 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 R Brown Director
08/05/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Browns Of Brockley Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Browns Of Brockley Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07812253 . The registered office is 5 Coulgate Street, London, SE4 2RW.
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. 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. 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 10 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:

Leasehold | 25% reducing balance
Plant & Machinery | 25% and 33% reducing balance
Motor Vehicles | 10% and 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% reducing balance

2.5. 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.
2.6. 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.
Page 4
Page 5
Browns Of Brockley Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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: 29 (2024: 29)
29 29
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000
Amortisation
As at 1 January 2025 | 4,416
Provided during the period | 1,000
As at 31 December 2025 | 5,416
Net Book Value
As at 31 December 2025 | 4,584
As at 1 January 2025 | 5,584

Page 5
Page 6
Browns Of Brockley Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 18,593 | 276,603 | 82,049 | 99,093
Additions | - | 64,916 | 25,501 | 21,078
Disposals | - | (21,399 ) | (2,266 ) | -
As at 31 December 2025 | 18,593 | 320,120 | 105,284 | 120,171
Depreciation
As at 1 January 2025 | 11,473 | 183,054 | 39,399 | 71,008
Provided during the period | 1,780 | 41,085 | 10,428 | 9,681
Disposals | - | (15,104 ) | (1,290 ) | -
As at 31 December 2025 | 13,253 | 209,035 | 48,537 | 80,689
Net Book Value
As at 31 December 2025 | 5,340 | 111,085 | 56,747 | 39,482
As at 1 January 2025 | 7,120 | 93,549 | 42,650 | 28,085

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 21,020 | 497,358
Additions | 602 | 112,097
Disposals | - | (23,665 )
As at 31 December 2025 | 21,622 | 585,790
Depreciation
As at 1 January 2025 | 15,865 | 320,799
Provided during the period | 1,786 | 64,760
Disposals | - | (16,394 )
As at 31 December 2025 | 17,651 | 369,165
Net Book Value
As at 31 December 2025 | 3,971 | 216,625
As at 1 January 2025 | 5,155 | 176,559

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 31,186 |  | 27,258

Page 6
Page 7
Browns Of Brockley Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,393 |  | 2,777
Prepayments and accrued income | 60,163 |  | 31,011
Other debtors | 25,500 |  | 24,250
Other taxes and social security | 3 |  | 3
Amounts owed by group undertakings | 756 |  | -
| 95,815 |  | 58,041

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 44,615 |  | 11,095
Bank loans and overdrafts | - |  | 64,563
Corporation tax | 62,107 |  | 53,498
VAT | 44,972 |  | 39,665
Other creditors | 12,545 |  | 4,264
Accruals and deferred income | 4,952 |  | 4,396
Director's loan account | 908 |  | 31
| 170,099 |  | 177,512

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 11,292

10. Share Capital

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

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 | 169,500 |  | 139,979
Later than one year and not later than five years | 544,005 |  | 463,505
Later than five years | 98,171 |  | 156,712
| 811,676 |  | 760,196

Page 7