Acorah Software Products - Accounts Production 18.1.170 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11071328 Mr Sean Brown Mrs Deborah Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11071328 2024-11-30 11071328 2025-11-30 11071328 2024-12-01 2025-11-30 11071328 frs-core:ShareCapital 2025-11-30 11071328 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11071328 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11071328 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11071328 frs-bus:SmallEntities 2024-12-01 2025-11-30 11071328 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11071328 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11071328 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 11071328 frs-bus:OrdinaryShareClass1 2025-11-30 11071328 frs-bus:OrdinaryShareClass2 2024-12-01 2025-11-30 11071328 frs-bus:OrdinaryShareClass2 2025-11-30 11071328 frs-core:CostValuation 2024-11-30 11071328 frs-core:CostValuation 2025-11-30 11071328 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 11071328 frs-core:ProvisionsForImpairmentInvestments 2025-11-30 11071328 frs-bus:Director1 2024-12-01 2025-11-30 11071328 frs-bus:Director1 2024-11-30 11071328 frs-bus:Director1 2025-11-30 11071328 frs-bus:Director2 2024-12-01 2025-11-30 11071328 frs-countries:EnglandWales 2024-12-01 2025-11-30 11071328 2023-11-30 11071328 2024-11-30 11071328 2023-12-01 2024-11-30 11071328 frs-core:CurrentFinancialInstruments 2024-11-30 11071328 frs-core:ShareCapital 2024-11-30 11071328 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11071328 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 11071328 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30
Registered number: 11071328
Brown Brothers Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Rose & Co Tax Advisory Ltd
Brown Brothers Holdings Limited
Contents
Contents

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

Page 1
Brown Brothers Holdings Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 11071328

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 606 |  | 606
|  |  | 606 |  | 606
CURRENT ASSETS
Debtors |  | 459,127 |  | 349,696 |
Cash at bank and in hand |  | 68,672 |  | 120,515 |
|  | 527,799 |  | 470,211 |
Creditors: Amounts Falling Due Within One Year | 5 | (140,175 ) |  | (108,666 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 387,624 |  | 361,545
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 388,230 |  | 362,151
NET ASSETS |  |  | 388,230 |  | 362,151
CAPITAL AND RESERVES
Called up share capital | 6 |  | 606 |  | 606
Profit and Loss Account |  |  | 387,624 |  | 361,545
SHAREHOLDERS' FUNDS |  |  | 388,230 |  | 362,151

Page 1
Page 2
Brown Brothers Holdings Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Sean Brown Director
21/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brown Brothers Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Brown Brothers Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11071328 . The registered office is 12 Buckingham Square , Wickford Business Park, Wickford, Essex, SS11 8YQ.
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. 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.
2.3. Related party exemption
The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reproting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidaries within the group.
2.4. Investment in subsidaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Brown Brothers Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 606
As at 30 November 2025 | 606
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 606
As at 1 December 2024 | 606

The company's investments at the Statement of Financial Position date in the share capital of companies
include the following:
Brown & Geeson Ltd
Registered office: 12 Buckingham Square Hurricane Way, Wickford, England, SS11 8YQ
Class of share - Ordinary and Ordinary A
Holding percentage - 100%
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 140,175 |  | 107,050
Taxation and social security | - |  | 1,616
| 140,175 |  | 108,666

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
600 Ordinary Shares of £ 1.00 each | 600 |  | 600
60 Ordinary A shares of £ 0.10 each | 6 |  | 6
| 606 |  | 606

7. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Sean Brown | 106,050 | 33,125 | - | - | 139,175

The above loan is included in creditors and is unsecured, interest free and repayable on demand.
Page 4