Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13839826 Ms KIRSTY MERRITT iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13839826 2025-01-31 13839826 2026-01-31 13839826 2025-02-01 2026-01-31 13839826 frs-core:ComputerEquipment 2026-01-31 13839826 frs-core:ComputerEquipment 2025-02-01 2026-01-31 13839826 frs-core:ComputerEquipment 2025-01-31 13839826 frs-core:FurnitureFittings 2026-01-31 13839826 frs-core:FurnitureFittings 2025-02-01 2026-01-31 13839826 frs-core:FurnitureFittings 2025-01-31 13839826 frs-core:ShareCapital 2026-01-31 13839826 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13839826 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13839826 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13839826 frs-bus:SmallEntities 2025-02-01 2026-01-31 13839826 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13839826 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13839826 frs-bus:Director1 2025-02-01 2026-01-31 13839826 frs-countries:EnglandWales 2025-02-01 2026-01-31 13839826 2024-01-31 13839826 2025-01-31 13839826 2024-02-01 2025-01-31 13839826 frs-core:ShareCapital 2025-01-31 13839826 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13839826
BROOKS ICU LTD
Unaudited Financial Statements
For The Year Ended 31 January 2026
CLASSIC ACCOUNTANCY SERVICES (UK) LTD
33a Crook Log
Bexleyheath
Kent
DA6 8EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13839826
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 918 1,225
918 1,225
CURRENT ASSETS
Cash at bank and in hand 2,498 2,883
2,498 2,883
NET CURRENT ASSETS (LIABILITIES) 2,498 2,883
TOTAL ASSETS LESS CURRENT LIABILITIES 3,416 4,108
NET ASSETS 3,416 4,108
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account 3,415 4,107
SHAREHOLDERS' FUNDS 3,416 4,108
Page 1
Page 2
For the year ending 31 January 2026 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
Ms KIRSTY MERRITT
Director
20/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BROOKS ICU LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13839826 . The registered office is 52 WEATHERHILL ROAD , SMALLFIELD, HORLEY, RH6 9JQ.
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:
Fixtures & Fittings 25
Computer Equipment 25
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 2,000 1,200 3,200
As at 31 January 2026 2,000 1,200 3,200
Depreciation
As at 1 February 2025 1,281 694 1,975
Provided during the period 180 127 307
As at 31 January 2026 1,461 821 2,282
Net Book Value
As at 31 January 2026 539 379 918
As at 1 February 2025 719 506 1,225
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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