Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11551598 Mr Keith Baxter Mrs Khadija Baxter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11551598 2025-03-31 11551598 2026-03-31 11551598 2025-04-01 2026-03-31 11551598 frs-core:CurrentFinancialInstruments 2026-03-31 11551598 frs-core:Non-currentFinancialInstruments 2026-03-31 11551598 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 11551598 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 11551598 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 11551598 frs-core:PlantMachinery 2026-03-31 11551598 frs-core:PlantMachinery 2025-04-01 2026-03-31 11551598 frs-core:PlantMachinery 2025-03-31 11551598 frs-core:RevaluationReserve 2025-03-31 11551598 frs-core:RevaluationReserve 2026-03-31 11551598 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 11551598 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 11551598 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11551598 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 11551598 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11551598 frs-bus:SmallEntities 2025-04-01 2026-03-31 11551598 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11551598 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11551598 frs-bus:Director1 2025-04-01 2026-03-31 11551598 frs-bus:Director2 2025-04-01 2026-03-31 11551598 frs-countries:EnglandWales 2025-04-01 2026-03-31 11551598 2024-03-31 11551598 2025-03-31 11551598 2024-04-01 2025-03-31 11551598 frs-core:CurrentFinancialInstruments 2025-03-31 11551598 frs-core:Non-currentFinancialInstruments 2025-03-31 11551598 frs-core:RevaluationReserve 2025-03-31 11551598 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11551598
Proper Bricks Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Portfolio Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11551598
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 363,139 372,694
363,139 372,694
CURRENT ASSETS
Cash at bank and in hand 1,560 6,031
1,560 6,031
Creditors: Amounts Falling Due Within One Year 5 (3,341 ) (1,831 )
NET CURRENT ASSETS (LIABILITIES) (1,781 ) 4,200
TOTAL ASSETS LESS CURRENT LIABILITIES 361,358 376,894
Creditors: Amounts Falling Due After More Than One Year 6 (261,137 ) (280,306 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,100 ) (17,100 )
NET ASSETS 83,121 79,488
RESERVES
Revaluation reserve 7 72,900 72,900
Income and Expenditure Account 10,221 6,588
MEMBERS' FUNDS 83,121 79,488
Page 1
Page 2
For the year ending 31 March 2026 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 Income and Expenditure Account.
On behalf of the board
Mr Keith Baxter
Director
7th May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Proper Bricks Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11551598 . The registered office is 45 Toulouse Drive, Norton, Worcester, WR5 2SA.
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. 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:
Freehold 2% Straight Line
Plant & Machinery 10% Straight line
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: NIL (2025: NIL)
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 April 2025 385,000 18,549 403,549
As at 31 March 2026 385,000 18,549 403,549
Depreciation
As at 1 April 2025 29,000 1,855 30,855
Provided during the period 5,900 1,855 7,755
On revaluations 1,800 - 1,800
As at 31 March 2026 36,700 3,710 40,410
Net Book Value
As at 31 March 2026 348,300 14,839 363,139
As at 1 April 2025 356,000 16,694 372,694
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Taxation and social security 3,341 1,831
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 261,137 280,306
7. Reserves
Revaluation reserve Income and Expenditure Account
£ £
As at 1 April 2025 72,900 6,588
Profit for the year and total comprehensive income - 3,633
As at 31 March 2026 72,900 10,221
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8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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