Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12111475 Merlin Labron-Johnson Daniel Willis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12111475 2024-07-31 12111475 2025-07-31 12111475 2024-08-01 2025-07-31 12111475 frs-core:CurrentFinancialInstruments 2025-07-31 12111475 frs-core:Non-currentFinancialInstruments 2025-07-31 12111475 frs-core:ComputerEquipment 2025-07-31 12111475 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12111475 frs-core:ComputerEquipment 2024-07-31 12111475 frs-core:FurnitureFittings 2025-07-31 12111475 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12111475 frs-core:FurnitureFittings 2024-07-31 12111475 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 12111475 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 12111475 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 12111475 frs-core:PlantMachinery 2025-07-31 12111475 frs-core:PlantMachinery 2024-08-01 2025-07-31 12111475 frs-core:PlantMachinery 2024-07-31 12111475 frs-core:SharePremium 2025-07-31 12111475 frs-core:ShareCapital 2025-07-31 12111475 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12111475 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12111475 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12111475 frs-bus:SmallEntities 2024-08-01 2025-07-31 12111475 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12111475 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12111475 frs-bus:Director1 2024-08-01 2025-07-31 12111475 frs-bus:Director2 2024-08-01 2025-07-31 12111475 frs-countries:EnglandWales 2024-08-01 2025-07-31 12111475 2023-07-31 12111475 2024-07-31 12111475 2023-08-01 2024-07-31 12111475 frs-core:CurrentFinancialInstruments 2024-07-31 12111475 frs-core:Non-currentFinancialInstruments 2024-07-31 12111475 frs-core:SharePremium 2024-07-31 12111475 frs-core:ShareCapital 2024-07-31 12111475 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12111475
Brood Hospitality Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Brood Hospitality Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Brood Hospitality Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12111475

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,960,863 |  | 2,912,202
|  |  | 3,960,863 |  | 2,912,202
CURRENT ASSETS
Stocks | 5 | 20,188 |  | 14,746 |
Debtors | 6 | 62,365 |  | 149,266 |
Cash at bank and in hand |  | 206 |  | 9,692 |
|  | 82,759 |  | 173,704 |
Creditors: Amounts Falling Due Within One Year | 7 | (805,513 ) |  | (604,290 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (722,754 ) |  | (430,586 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,238,109 |  | 2,481,616
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,659,573 ) |  | (960,799 )
NET ASSETS |  |  | 1,578,536 |  | 1,520,817
CAPITAL AND RESERVES
Called up share capital |  |  | (9,939 ) |  | (9,939 )
Share premium account |  |  | 1,492,440 |  | 1,159,940
Profit and Loss Account |  |  | 96,035 |  | 370,816
SHAREHOLDERS' FUNDS |  |  | 1,578,536 |  | 1,520,817

Page 1
Page 2
Brood Hospitality Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Merlin Labron-Johnson Director
25/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brood Hospitality Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Brood Hospitality Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12111475 . The registered office is 3 High Street, Bruton, BA10 0AB.
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:

Plant & Machinery | 5
Fixtures & Fittings | 5
Computer Equipment | 4

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 24)
27 24
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 1,814,354 | 1,002,631 | 105,458 | 3,974 | 2,926,417
Additions | 996,735 | - | 74,272 | 3,852 | 1,074,859
As at 31 July 2025 | 2,811,089 | 1,002,631 | 179,730 | 7,826 | 4,001,276

...CONTINUED
Page 3
Page 4
Brood Hospitality Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024 | - | 794 | 9,447 | 3,974 | 14,215
Provided during the period | - | 4,693 | 20,611 | 894 | 26,198
As at 31 July 2025 | - | 5,487 | 30,058 | 4,868 | 40,413
Net Book Value
As at 31 July 2025 | 2,811,089 | 997,144 | 149,672 | 2,958 | 3,960,863
As at 1 August 2024 | 1,814,354 | 1,001,837 | 96,011 | - | 2,912,202

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 20,188 |  | 14,746

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 59,946 |  | 32,164
Other debtors | 2,419 |  | 117,102
| 62,365 |  | 149,266

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 382,437 |  | 398,635
Bank loans and overdrafts | 170,653 |  | 169,528
Other loans | 177,764 |  | -
Other creditors | 67,393 |  | 36,127
Taxation and social security | 7,266 |  | -
| 805,513 |  | 604,290

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 624,907 |  | 875,859
Other loans | 949,726 |  | -
Other creditors | 84,940 |  | 84,940
| 1,659,573 |  | 960,799

Page 4