Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14389990 Rayhan Miah Shajahan Miah Brix Developments Ltd 1 Cavendish Gardens, Barking, United Kingdom, IG11 9DR true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14389990 2024-09-30 14389990 2025-09-30 14389990 2024-10-01 2025-09-30 14389990 frs-core:CurrentFinancialInstruments 2025-09-30 14389990 frs-core:ShareCapital 2025-09-30 14389990 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14389990 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14389990 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14389990 frs-bus:SmallEntities 2024-10-01 2025-09-30 14389990 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14389990 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14389990 1 2024-10-01 2025-09-30 14389990 frs-bus:Director1 2024-10-01 2025-09-30 14389990 frs-bus:Director2 2024-10-01 2025-09-30 14389990 frs-countries:EnglandWales 2024-10-01 2025-09-30 14389990 2023-09-30 14389990 2024-09-30 14389990 2023-10-01 2024-09-30 14389990 frs-core:CurrentFinancialInstruments 2024-09-30 14389990 frs-core:ShareCapital 2024-09-30 14389990 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14389990
Brix Coldharbour Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Brix Coldharbour Ltd
Contents
Contents

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

Page 1
Brix Coldharbour Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14389990

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 15,030 |  | 182,250 |
Cash at bank and in hand |  | 175,462 |  | 110 |
|  | 190,492 |  | 182,360 |
Creditors: Amounts Falling Due Within One Year | 5 | (181,192 ) |  | (177,417 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,300 |  | 4,943
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,300 |  | 4,943
NET ASSETS |  |  | 9,300 |  | 4,943
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 9,200 |  | 4,843
SHAREHOLDERS' FUNDS |  |  | 9,300 |  | 4,943

Page 1
Page 2
Brix Coldharbour Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Rayhan Miah Director
13 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brix Coldharbour Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Brix Coldharbour Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14389990 . The registered office is 1 Cavendish Gardens, Barking, IG11 9DR.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Interest income
Revenue is recognised as interest accrues using the effective interest method.
2.3. 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
Page 3
Page 4
Brix Coldharbour Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 17,250
Other debtors | - |  | 165,000
Amounts owed by group undertakings | 15,030 |  | -
| 15,030 |  | 182,250

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 914 |  | 944
Accruals and deferred income | 360 |  | 360
Directors' loan accounts | 179,918 |  | 176,113
| 181,192 |  | 177,417

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Transactions
Included in creditors due within one year is an amount of £179,918 (2024: £176,113 ) owed to its directors. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £15,030 (2024: £0) owed by a fellow subsidiary undertaking. The amount is interest free and repayable on demand.
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Brix Developments Ltd . Brix Developments Ltd was incorporated in England and Wales. Copies of the parent company's financial statements may be obtained from the secretary 1 Cavendish Gardens, Barking, United Kingdom, IG11 9DR .
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