Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 09550567 Mr Michael Pilgrim Mrs Claire Pilgrim Mrs Tamsin Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09550567 2025-04-30 09550567 2026-04-30 09550567 2025-05-01 2026-04-30 09550567 frs-core:CurrentFinancialInstruments 2026-04-30 09550567 frs-core:ComputerEquipment 2026-04-30 09550567 frs-core:ComputerEquipment 2025-05-01 2026-04-30 09550567 frs-core:ComputerEquipment 2025-04-30 09550567 frs-core:FurnitureFittings 2026-04-30 09550567 frs-core:FurnitureFittings 2025-05-01 2026-04-30 09550567 frs-core:FurnitureFittings 2025-04-30 09550567 frs-core:PlantMachinery 2026-04-30 09550567 frs-core:PlantMachinery 2025-05-01 2026-04-30 09550567 frs-core:PlantMachinery 2025-04-30 09550567 frs-core:ShareCapital 2026-04-30 09550567 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09550567 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09550567 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 09550567 frs-bus:SmallEntities 2025-05-01 2026-04-30 09550567 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09550567 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09550567 frs-bus:Director1 2025-05-01 2026-04-30 09550567 frs-bus:Director2 2025-05-01 2026-04-30 09550567 frs-bus:Director3 2025-05-01 2026-04-30 09550567 frs-core:CurrentFinancialInstruments 7 2026-04-30 09550567 frs-core:CurrentFinancialInstruments 8 2026-04-30 09550567 frs-countries:EnglandWales 2025-05-01 2026-04-30 09550567 2024-04-30 09550567 2025-04-30 09550567 2024-05-01 2025-04-30 09550567 frs-core:CurrentFinancialInstruments 2025-04-30 09550567 frs-core:ShareCapital 2025-04-30 09550567 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09550567 frs-core:CurrentFinancialInstruments 7 2025-04-30 09550567 frs-core:CurrentFinancialInstruments 8 2025-04-30
Registered number: 09550567
Highbrook Media Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
SRC Advisory
2nd Floor Preston Park House
South Road
Brighton
BN1 6SB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09550567
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,290 2,193
1,290 2,193
CURRENT ASSETS
Debtors 5 12,975 45,719
Cash at bank and in hand 343,561 297,952
356,536 343,671
Creditors: Amounts Falling Due Within One Year 6 (235,143 ) (161,922 )
NET CURRENT ASSETS (LIABILITIES) 121,393 181,749
TOTAL ASSETS LESS CURRENT LIABILITIES 122,683 183,942
NET ASSETS 122,683 183,942
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 122,583 183,842
SHAREHOLDERS' FUNDS 122,683 183,942
Page 1
Page 2
For the year ending 30 April 2026 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 Michael Pilgrim
Director
29 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Highbrook Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09550567 . The registered office is 14 Chatto Road, London, SW11 6LL.
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 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment Over 3 years
2.4. 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.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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: 6 (2025: 5)
6 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 504 2,277 8,551 11,332
Additions - - 451 451
As at 30 April 2026 504 2,277 9,002 11,783
Depreciation
As at 1 May 2025 466 1,314 7,359 9,139
Provided during the period 10 241 1,103 1,354
As at 30 April 2026 476 1,555 8,462 10,493
Net Book Value
As at 30 April 2026 28 722 540 1,290
As at 1 May 2025 38 963 1,192 2,193
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 8,964 41,300
Prepayments and accrued income - 409
Other debtors 4,010 4,010
Other taxes and social security 1 -
12,975 45,719
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 8,180 11,370
Corporation tax 25,055 9,405
Other taxes and social security - 6,909
VAT 26,366 38,859
Pension payable 1,238 981
Deferred Income 170,581 90,578
Accruals 1,927 1,725
Directors' loan accounts 1,796 2,095
235,143 161,922
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7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5