Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 13461883 Mr Brendan Fairclough Mrs Hannah Fairclough iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13461883 2024-06-30 13461883 2025-06-30 13461883 2024-07-01 2025-06-30 13461883 frs-core:CurrentFinancialInstruments 2025-06-30 13461883 frs-core:Non-currentFinancialInstruments 2025-06-30 13461883 frs-core:BetweenOneFiveYears 2025-06-30 13461883 frs-core:ComputerEquipment 2025-06-30 13461883 frs-core:ComputerEquipment 2024-07-01 2025-06-30 13461883 frs-core:ComputerEquipment 2024-06-30 13461883 frs-core:MotorVehicles 2025-06-30 13461883 frs-core:MotorVehicles 2024-07-01 2025-06-30 13461883 frs-core:MotorVehicles 2024-06-30 13461883 frs-core:PlantMachinery 2025-06-30 13461883 frs-core:PlantMachinery 2024-07-01 2025-06-30 13461883 frs-core:PlantMachinery 2024-06-30 13461883 frs-core:WithinOneYear 2025-06-30 13461883 frs-core:ShareCapital 2025-06-30 13461883 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 13461883 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13461883 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 13461883 frs-bus:SmallEntities 2024-07-01 2025-06-30 13461883 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13461883 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 13461883 frs-bus:Director1 2024-07-01 2025-06-30 13461883 frs-bus:Director2 2024-07-01 2025-06-30 13461883 frs-countries:EnglandWales 2024-07-01 2025-06-30 13461883 2023-06-30 13461883 2024-06-30 13461883 2023-07-01 2024-06-30 13461883 frs-core:CurrentFinancialInstruments 2024-06-30 13461883 frs-core:Non-currentFinancialInstruments 2024-06-30 13461883 frs-core:BetweenOneFiveYears 2024-06-30 13461883 frs-core:WithinOneYear 2024-06-30 13461883 frs-core:ShareCapital 2024-06-30 13461883 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 13461883
Brendan Fairclough Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
JML Business Services Limited
Unit 10-11 Innovation Place
Douglas Drive
Godalming
Surrey
GU7 1JX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13461883
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 94,333 99,041
94,333 99,041
CURRENT ASSETS
Debtors 5 291,806 272,366
Cash at bank and in hand 114,512 3,554
406,318 275,920
Creditors: Amounts Falling Due Within One Year 6 (96,749 ) (61,479 )
NET CURRENT ASSETS (LIABILITIES) 309,569 214,441
TOTAL ASSETS LESS CURRENT LIABILITIES 403,902 313,482
Creditors: Amounts Falling Due After More Than One Year 7 (5,903 ) (10,903 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,923 ) (18,817 )
NET ASSETS 380,076 283,762
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 379,976 283,662
SHAREHOLDERS' FUNDS 380,076 283,762
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For the year ending 30 June 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 Brendan Fairclough
Director
Mrs Hannah Fairclough
Director
25/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Brendan Fairclough Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13461883 . The registered office is JML Business Services Limited, 25 Church Street, Godalming, Surrey, GU7 1EL.
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% Straight line
Motor Vehicles 20% Reducing balance
Computer Equipment 25% Straight line
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. 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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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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 28,663 124,892 1,568 155,123
Additions 21,954 6,902 - 28,856
As at 30 June 2025 50,617 131,794 1,568 183,979
Depreciation
As at 1 July 2024 16,604 38,177 1,301 56,082
Provided during the period 9,892 23,405 267 33,564
As at 30 June 2025 26,496 61,582 1,568 89,646
Net Book Value
As at 30 June 2025 24,121 70,212 - 94,333
As at 1 July 2024 12,059 86,715 267 99,041
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 103,413 165,735
Amounts owed by participating interests 25,000 -
Other debtors 163,393 106,631
291,806 272,366
Included within Debtors are the loans to directors: £146,748.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,180 6,180
Trade creditors 19,200 409
Other creditors 1,800 1,795
Taxation and social security 69,569 53,095
96,749 61,479
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,903 10,903
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,180 6,180
Later than one year and not later than five years 5,903 10,903
12,083 17,083
12,083 17,083
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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