Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 December 2025 31 December 2025 13692913 Mr Tariq Kazemi Mr Ben Saunders Mr Richard Boazman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13692913 2024-10-31 13692913 2025-12-31 13692913 2024-11-01 2025-12-31 13692913 frs-core:CurrentFinancialInstruments 2025-12-31 13692913 frs-core:ComputerEquipment 2025-12-31 13692913 frs-core:ComputerEquipment 2024-11-01 2025-12-31 13692913 frs-core:ComputerEquipment 2024-10-31 13692913 frs-core:PlantMachinery 2025-12-31 13692913 frs-core:PlantMachinery 2024-11-01 2025-12-31 13692913 frs-core:PlantMachinery 2024-10-31 13692913 frs-core:SharePremium 2025-12-31 13692913 frs-core:ShareCapital 2025-12-31 13692913 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13692913 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-12-31 13692913 frs-bus:FilletedAccounts 2024-11-01 2025-12-31 13692913 frs-bus:SmallEntities 2024-11-01 2025-12-31 13692913 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-12-31 13692913 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-12-31 13692913 frs-bus:Director1 2024-11-01 2025-12-31 13692913 frs-bus:Director2 2024-11-01 2025-12-31 13692913 frs-bus:Director3 2024-11-01 2025-12-31 13692913 frs-countries:EnglandWales 2024-11-01 2025-12-31 13692913 2023-10-31 13692913 2024-10-31 13692913 2023-11-01 2024-10-31 13692913 frs-core:CurrentFinancialInstruments 2024-10-31 13692913 frs-core:SharePremium 2024-10-31 13692913 frs-core:ShareCapital 2024-10-31 13692913 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13692913
Bld Bro Ltd
Unaudited Financial Statements
For the Period 1 November 2024 to 31 December 2025
Figio Group Ltd
Bld Bro Ltd
Contents
Contents

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

Page 1
Bld Bro Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13692913

| 31 December 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,596 |  | 2,463
|  |  | 2,596 |  | 2,463
CURRENT ASSETS
Stocks | 5 | 632,508 |  | 105,954 |
Debtors | 6 | 50,885 |  | 105,579 |
Cash at bank and in hand |  | 218,757 |  | 193,558 |
|  | 902,150 |  | 405,091 |
Creditors: Amounts Falling Due Within One Year | 7 | (446,427 ) |  | (125,409 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 455,723 |  | 279,682
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 458,319 |  | 282,145
NET ASSETS |  |  | 458,319 |  | 282,145
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Share premium account |  |  | 915,000 |  | 350,000
Profit and Loss Account |  |  | (456,684 ) |  | (67,858 )
SHAREHOLDERS' FUNDS |  |  | 458,319 |  | 282,145

Page 1
Page 2
Bld Bro Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 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 Tariq Kazemi Director
23/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bld Bro Ltd
Notes to the Financial Statements
For the Period 1 November 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Bld Bro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13692913 . The registered office is Studio 9 50-54 St Paul’S Square, Birmingham, England, B3 1QS.
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
Computer Equipment | 25% Straight Line

2.4. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2024: 3)
4 3
Page 3
Page 4
Bld Bro Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 1,307 | 2,041 | 3,348
Additions | 1,385 | 181 | 1,566
As at 31 December 2025 | 2,692 | 2,222 | 4,914
Depreciation
As at 1 November 2024 | 375 | 510 | 885
Provided during the period | 785 | 648 | 1,433
As at 31 December 2025 | 1,160 | 1,158 | 2,318
Net Book Value
As at 31 December 2025 | 1,532 | 1,064 | 2,596
As at 1 November 2024 | 932 | 1,531 | 2,463

5. Stocks

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Stock | 212,166 |  | 29,867
Payments on account | 420,342 |  | 76,087
| 632,508 |  | 105,954

6. Debtors

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28,923 |  | 15,981
Other debtors | 21,962 |  | 89,598
| 50,885 |  | 105,579

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 142,278 |  | 53,556
Bank loans and overdrafts | 182,990 |  | -
Other creditors | 72,647 |  | 71,853
Taxation and social security | 48,512 |  | -
| 446,427 |  | 125,409

Page 4
Page 5
Bld Bro Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2024 to 31 December 2025
8. Share Capital

| 31 December 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 5