Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2024 1 April 2023 false 1 April 2024 30 September 2025 30 September 2025 SC441314 Mr Andrew Brown Mrs Kathryn Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC441314 2024-03-31 SC441314 2025-09-30 SC441314 2024-04-01 2025-09-30 SC441314 frs-core:CurrentFinancialInstruments 2025-09-30 SC441314 frs-core:Non-currentFinancialInstruments 2025-09-30 SC441314 frs-core:BetweenOneFiveYears 2025-09-30 SC441314 frs-core:ComputerEquipment 2025-09-30 SC441314 frs-core:ComputerEquipment 2024-04-01 2025-09-30 SC441314 frs-core:ComputerEquipment 2024-03-31 SC441314 frs-core:FurnitureFittings 2025-09-30 SC441314 frs-core:FurnitureFittings 2024-04-01 2025-09-30 SC441314 frs-core:FurnitureFittings 2024-03-31 SC441314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 SC441314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-09-30 SC441314 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 SC441314 frs-core:PlantMachinery 2025-09-30 SC441314 frs-core:PlantMachinery 2024-04-01 2025-09-30 SC441314 frs-core:PlantMachinery 2024-03-31 SC441314 frs-core:WithinOneYear 2025-09-30 SC441314 frs-core:ShareCapital 2025-09-30 SC441314 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC441314 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 SC441314 frs-bus:FilletedAccounts 2024-04-01 2025-09-30 SC441314 frs-bus:SmallEntities 2024-04-01 2025-09-30 SC441314 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-09-30 SC441314 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 SC441314 frs-bus:Director1 2024-04-01 2025-09-30 SC441314 frs-bus:Director1 2024-03-31 SC441314 frs-bus:Director1 2025-09-30 SC441314 frs-bus:Director2 2024-04-01 2025-09-30 SC441314 frs-bus:Director2 2024-03-31 SC441314 frs-bus:Director2 2025-09-30 SC441314 frs-countries:Scotland 2024-04-01 2025-09-30 SC441314 2023-03-31 SC441314 2024-03-31 SC441314 2023-04-01 2024-03-31 SC441314 frs-core:CurrentFinancialInstruments 2024-03-31 SC441314 frs-core:Non-currentFinancialInstruments 2024-03-31 SC441314 frs-core:BetweenOneFiveYears 2024-03-31 SC441314 frs-core:WithinOneYear 2024-03-31 SC441314 frs-core:ShareCapital 2024-03-31 SC441314 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC441314
Brown & Brown Architects Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 30 September 2025
Ashton McGill
Brown & Brown Architects Limited
Contents
Contents

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

Page 1
Brown & Brown Architects Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC441314

| 30 September 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 43,622 |  | 26,889
|  |  | 43,622 |  | 26,889
CURRENT ASSETS
Stocks | 5 | - |  | 5,103 |
Debtors | 6 | 117,816 |  | 124,087 |
Cash at bank and in hand |  | 65,708 |  | 21,533 |
|  | 183,524 |  | 150,723 |
Creditors: Amounts Falling Due Within One Year | 7 | (199,275 ) |  | (148,490 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,751 ) |  | 2,233
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,871 |  | 29,122
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (17,413 ) |  | (23,162 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,164 ) |  | (5,729 )
NET ASSETS |  |  | 294 |  | 231
CAPITAL AND RESERVES
Called up share capital | 9 |  | 3 |  | 3
Profit and Loss Account |  |  | 291 |  | 228
SHAREHOLDERS' FUNDS |  |  | 294 |  | 231

Page 1
Page 2
Brown & Brown Architects Limited
Balance Sheet (continued)
As At 30 September 2025
For the period 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

Mr Andrew Brown Director
30/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brown & Brown Architects Limited
Notes to the Financial Statements
For the Period 1 April 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Brown & Brown Architects Limited is a private company, limited by shares, incorporated in Scotland, registered number SC441314 . The registered office is South Wing , Aboyne Castle Centre, Aboyne, Scotland, AB34 5JP.
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:

Leasehold | 10%
Plant & Machinery | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

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. 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.
...CONTINUED
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Page 4
Brown & Brown Architects Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
2.5. Taxation - continued
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 period, 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 period was: 10 (2024: 7)
10 7
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 25,949 | - | 1,224 | 18,727 | 45,900
Additions | 20,537 | 4,215 | - | 2,228 | 26,980
As at 30 September 2025 | 46,486 | 4,215 | 1,224 | 20,955 | 72,880
Depreciation
As at 1 April 2024 | 5,168 | - | 1,097 | 12,746 | 19,011
Provided during the period | 6,159 | 1,373 | - | 2,715 | 10,247
As at 30 September 2025 | 11,327 | 1,373 | 1,097 | 15,461 | 29,258
Net Book Value
As at 30 September 2025 | 35,159 | 2,842 | 127 | 5,494 | 43,622
As at 1 April 2024 | 20,781 | - | 127 | 5,981 | 26,889

5. Stocks

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 5,103

6. Debtors

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,410 |  | 38,738
Other debtors | 86,406 |  | 85,349
| 117,816 |  | 124,087

Page 4
Page 5
Brown & Brown Architects Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 173 |  | 7,400
Bank loans and overdrafts | 27,672 |  | -
Other creditors | 141 |  | 7,101
Taxation and social security | 171,289 |  | 133,989
| 199,275 |  | 148,490

8. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 17,413 |  | 23,162

9. Share Capital

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 15,600 |  | -
Later than one year and not later than five years | 58,500 |  | -
| 74,100 |  | -

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Brown | 29,763 | 3,058 | - | - | 32,821
Mrs Kathryn Brown | 29,763 | 3,058 | - | - | 32,821

The above loan is unsecured, interest free and repayable on demand.
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