Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2024 28 June 2023 false 1 July 2024 30 June 2025 30 June 2025 14967226 Mr Seth Fowler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14967226 2024-06-30 14967226 2025-06-30 14967226 2024-07-01 2025-06-30 14967226 frs-core:CurrentFinancialInstruments 2025-06-30 14967226 frs-core:ComputerEquipment 2025-06-30 14967226 frs-core:ComputerEquipment 2024-07-01 2025-06-30 14967226 frs-core:ComputerEquipment 2024-06-30 14967226 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 14967226 frs-core:MotorVehicles 2025-06-30 14967226 frs-core:MotorVehicles 2024-07-01 2025-06-30 14967226 frs-core:MotorVehicles 2024-06-30 14967226 frs-core:OtherResidualIntangibleAssets 2025-06-30 14967226 frs-core:OtherResidualIntangibleAssets 2024-06-30 14967226 frs-core:ShareCapital 2025-06-30 14967226 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14967226 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14967226 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14967226 frs-bus:SmallEntities 2024-07-01 2025-06-30 14967226 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14967226 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14967226 frs-bus:Director1 2024-07-01 2025-06-30 14967226 frs-countries:EnglandWales 2024-07-01 2025-06-30 14967226 2023-06-27 14967226 2024-06-30 14967226 2023-06-28 2024-06-30 14967226 frs-core:CurrentFinancialInstruments 2024-06-30 14967226 frs-core:ShareCapital 2024-06-30 14967226 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14967226
BROLL MEDIA LTD
Unaudited Financial Statements
For The Year Ended 30 June 2025
BROLL MEDIA LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
BROLL MEDIA LTD
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14967226

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,398 |  | 4,398
Tangible Assets | 5 |  | 1,157 |  | 24,547
|  |  | 5,555 |  | 28,945
CURRENT ASSETS
Debtors | 6 | 16,517 |  | 16,517 |
Cash at bank and in hand |  | 13,875 |  | 10,980 |
|  | 30,392 |  | 27,497 |
Creditors: Amounts Falling Due Within One Year | 7 | (37,657 ) |  | (45,441 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,265 ) |  | (17,944 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,710 ) |  | 11,001
NET (LIABILITIES)/ASSETS |  |  | (1,710 ) |  | 11,001
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,711 ) |  | 11,000
SHAREHOLDERS' FUNDS |  |  | (1,710) |  | 11,001

Page 1
Page 2
BROLL MEDIA LTD
Balance Sheet (continued)
As At 30 June 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Seth Fowler Director
05/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BROLL MEDIA LTD
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
BROLL MEDIA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14967226 . The registered office is 2 Prince Of Wales, Dunkerton Hill, Bath, Somerset, BA2 8PF.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life.
2.4. 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:

Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33% Straight Line

2.5. 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.
Page 3
Page 4
BROLL MEDIA LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Current tax is 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 tax is 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: 1 (2024: 1)
1 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 4,398
As at 30 June 2025 | 4,398
Net Book Value
As at 30 June 2025 | 4,398
As at 1 July 2024 | 4,398

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 25,614 | - | 25,614
Additions | - | 1,300 | 1,300
Disposals | (25,614 ) | - | (25,614 )
As at 30 June 2025 | - | 1,300 | 1,300
Depreciation
As at 1 July 2024 | 1,067 | - | 1,067

...CONTINUED
Page 4
Page 5
BROLL MEDIA LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Provided during the period | 4,091 | 143 | 4,234
Disposals | (5,158 ) | - | (5,158 )
As at 30 June 2025 | - | 143 | 143
Net Book Value
As at 30 June 2025 | - | 1,157 | 1,157
As at 1 July 2024 | 24,547 | - | 24,547

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 16,517 |  | 16,517

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1 |  | 24,761
Other creditors | 2,093 |  | 1,512
Taxation and social security | 35,563 |  | 19,168
| 37,657 |  | 45,441

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5