Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09193368 Mr Simon Bambridge Mr Dion Lee Mr Ross Fairley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09193368 2024-08-31 09193368 2025-08-31 09193368 2024-09-01 2025-08-31 09193368 frs-core:CurrentFinancialInstruments 2025-08-31 09193368 frs-core:Non-currentFinancialInstruments 2025-08-31 09193368 frs-core:BetweenOneFiveYears 2025-08-31 09193368 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09193368 frs-core:FurnitureFittings 2025-08-31 09193368 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09193368 frs-core:FurnitureFittings 2024-08-31 09193368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 09193368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 09193368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 09193368 frs-core:MotorVehicles 2025-08-31 09193368 frs-core:MotorVehicles 2024-09-01 2025-08-31 09193368 frs-core:MotorVehicles 2024-08-31 09193368 frs-core:PlantMachinery 2025-08-31 09193368 frs-core:PlantMachinery 2024-09-01 2025-08-31 09193368 frs-core:PlantMachinery 2024-08-31 09193368 frs-core:WithinOneYear 2025-08-31 09193368 frs-core:ShareCapital 2025-08-31 09193368 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09193368 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09193368 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09193368 frs-bus:SmallEntities 2024-09-01 2025-08-31 09193368 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09193368 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09193368 frs-bus:Director1 2024-09-01 2025-08-31 09193368 frs-bus:Director2 2024-09-01 2025-08-31 09193368 frs-bus:Director3 2024-09-01 2025-08-31 09193368 frs-countries:EnglandWales 2024-09-01 2025-08-31 09193368 2023-08-31 09193368 2024-08-31 09193368 2023-09-01 2024-08-31 09193368 frs-core:CurrentFinancialInstruments 2024-08-31 09193368 frs-core:Non-currentFinancialInstruments 2024-08-31 09193368 frs-core:BetweenOneFiveYears 2024-08-31 09193368 frs-core:WithinOneYear 2024-08-31 09193368 frs-core:ShareCapital 2024-08-31 09193368 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09193368
Bambridge Lee Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Aston Shaw Ltd (Cambridge)
Musgrave Farm
Horningsea Road
Fen Ditton, Cambridge
CB5 8SZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09193368
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 574,737 322,679
Investments - 85,000
574,737 407,679
CURRENT ASSETS
Stocks 5 51,790 48,096
Debtors 6 2,104,085 1,979,406
Cash at bank and in hand 1,032,462 788,261
3,188,337 2,815,763
Creditors: Amounts Falling Due Within One Year 7 (1,109,282 ) (1,325,469 )
NET CURRENT ASSETS (LIABILITIES) 2,079,055 1,490,294
TOTAL ASSETS LESS CURRENT LIABILITIES 2,653,792 1,897,973
Creditors: Amounts Falling Due After More Than One Year 8 (136,237 ) (136,022 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (143,684 ) (80,670 )
NET ASSETS 2,373,871 1,681,281
CAPITAL AND RESERVES
Called up share capital 10 5 5
Profit and Loss Account 2,373,866 1,681,276
SHAREHOLDERS' FUNDS 2,373,871 1,681,281
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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 Simon Bambridge
Director
Mr Dion Lee
Director
28/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bambridge Lee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09193368 . The registered office is 20 Blackstone Road, Huntingdon, Cambridgeshire, PE29 6EF.
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 0% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. 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.
2.5. 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.
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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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 23)
35 23
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 September 2024 - 26,080 419,284 37,073 482,437
Additions 232,450 9,811 88,298 9,569 340,128
Disposals - - (14,141 ) - (14,141 )
As at 31 August 2025 232,450 35,891 493,441 46,642 808,424
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 September 2024 - 18,602 125,615 15,541 159,758
Provided during the period 596 3,458 76,394 6,220 86,668
Disposals - - (12,739 ) - (12,739 )
As at 31 August 2025 596 22,060 189,270 21,761 233,687
Net Book Value
As at 31 August 2025 231,854 13,831 304,171 24,881 574,737
As at 1 September 2024 - 7,478 293,669 21,532 322,679
5. Stocks
2025 2024
£ £
Stock 51,790 48,096
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,376,565 1,463,835
Other debtors 727,520 515,571
2,104,085 1,979,406
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 50,731 46,562
Trade creditors 815,391 889,639
Bank loans and overdrafts 10,000 10,000
Other creditors 31,649 91,294
Taxation and social security 201,511 287,974
1,109,282 1,325,469
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 134,502 124,355
Bank loans 1,735 11,667
136,237 136,022
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 50,731 46,562
Later than one year and not later than five years 134,502 124,355
185,233 170,917
185,233 170,917
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
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