Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02222380 Mr Mohammad Ziauddin Mr Barry King Mr Stuart Hollyman Mr David Beezley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02222380 2024-12-31 02222380 2025-12-31 02222380 2025-01-01 2025-12-31 02222380 frs-core:CurrentFinancialInstruments 2025-12-31 02222380 frs-core:ComputerEquipment 2025-12-31 02222380 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02222380 frs-core:ComputerEquipment 2024-12-31 02222380 frs-core:FurnitureFittings 2025-12-31 02222380 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02222380 frs-core:FurnitureFittings 2024-12-31 02222380 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 02222380 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 02222380 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 02222380 frs-core:CapitalRedemptionReserve 2025-12-31 02222380 frs-core:SharePremium 2025-12-31 02222380 frs-core:ShareCapital 2025-12-31 02222380 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 02222380 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02222380 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02222380 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02222380 frs-bus:SmallEntities 2025-01-01 2025-12-31 02222380 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02222380 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02222380 frs-bus:Director1 2025-01-01 2025-12-31 02222380 frs-bus:Director2 2025-01-01 2025-12-31 02222380 frs-bus:Director3 2025-01-01 2025-12-31 02222380 frs-bus:Director4 2025-01-01 2025-12-31 02222380 frs-core:CurrentFinancialInstruments 1 2025-12-31 02222380 frs-countries:EnglandWales 2025-01-01 2025-12-31 02222380 2023-12-31 02222380 2024-12-31 02222380 2024-01-01 2024-12-31 02222380 frs-core:CurrentFinancialInstruments 2024-12-31 02222380 frs-core:CapitalRedemptionReserve 2023-12-31 02222380 frs-core:CapitalRedemptionReserve 2024-12-31 02222380 frs-core:SharePremium 2023-12-31 02222380 frs-core:SharePremium 2024-12-31 02222380 frs-core:ShareCapital 2023-12-31 02222380 frs-core:ShareCapital 2024-12-31 02222380 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 02222380 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 02222380 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02222380 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 02222380
Brian Cole Associates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
CBTax
13th Floor
No.1 Spinningfields
Manchester
M3 3EB
Brian Cole Associates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Brian Cole Associates Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02222380

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,068 |  | 10,007
|  |  | 13,068 |  | 10,007
CURRENT ASSETS
Stocks |  | 214,696 |  | 114,825 |
Debtors | 5 | 596,918 |  | 468,468 |
Cash at bank and in hand |  | 775,155 |  | 445,565 |
|  | 1,586,769 |  | 1,028,858 |
Creditors: Amounts Falling Due Within One Year | 6 | (663,297 ) |  | (339,752 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 923,472 |  | 689,106
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 936,540 |  | 699,113
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,624 ) |  | (3,084 )
NET ASSETS |  |  | 928,916 |  | 696,029
CAPITAL AND RESERVES
Called up share capital | 7 |  | 8,000 |  | 8,000
Share premium account |  |  | 35,739 |  | 35,739
Capital redemption reserve |  |  | 13,846 |  | 13,846
Profit and Loss Account |  |  | 871,331 |  | 638,444
SHAREHOLDERS' FUNDS |  |  | 928,916 |  | 696,029

Page 1
Page 2
Brian Cole Associates Limited
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 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 Mohammad Ziauddin Director
14/05/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Brian Cole Associates Limited
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Share Premium | Capital Redemption | Profit and Loss Account | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
As at 1 January 2024 | 8,000 | 35,739 | 13,846 | 556,915 | 614,500
Profit for the year and total comprehensive income | - | - | - | 416,281 | 416,281
Dividends paid | - | - | - | (436,260) | (436,260)
Transfer to/from Other Reserves | - | - | - | 101,508 | 101,508
As at 31 December 2024 and 1 January 2025 | 8,000 | 35,739 | 13,846 | 638,444 | 696,029
Profit for the year and total comprehensive income | - | - | - | 921,327 | 921,327
Dividends paid | - | - | - | (688,440) | (688,440)
As at 31 December 2025 | 8,000 | 35,739 | 13,846 | 871,331 | 928,916

Page 3
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Brian Cole Associates Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Brian Cole Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02222380 . The registered office is Orient House, Church Way, Wellingborough, Northamptonshire, NN8 4HJ.
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. 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 | 10% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.4. 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.
2.5. 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.
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Brian Cole Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 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.
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: 31 (2024: 26)
31 26
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 16,405 | 90,036 | 87,792 | 194,233
Additions | - | 361 | 12,282 | 12,643
As at 31 December 2025 | 16,405 | 90,397 | 100,074 | 206,876
Depreciation
As at 1 January 2025 | 16,405 | 89,551 | 78,270 | 184,226
Provided during the period | - | 252 | 9,330 | 9,582
As at 31 December 2025 | 16,405 | 89,803 | 87,600 | 193,808
Net Book Value
As at 31 December 2025 | - | 594 | 12,474 | 13,068
As at 1 January 2025 | - | 485 | 9,522 | 10,007

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Brian Cole Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 478,385 |  | 380,981
Prepayments and accrued income | 115,588 |  | 84,542
Other debtors | 206 |  | 206
Deferred tax current asset | 2,739 |  | 2,739
| 596,918 |  | 468,468

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 43,754 |  | 47,315
Corporation tax | 120,777 |  | 8,334
Other taxes and social security | 43,498 |  | 49,625
VAT | 125,013 |  | 94,826
Other creditors | 127,185 |  | -
Credit Cards | 8,032 |  | 5,532
Accruals and deferred income | 195,038 |  | 134,120
| 663,297 |  | 339,752

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 8,000 |  | 8,000

Page 6