Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08012117 Mr Ian Thomas The Black Country Group Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08012117 2024-09-30 08012117 2025-09-30 08012117 2024-10-01 2025-09-30 08012117 frs-core:CurrentFinancialInstruments 2025-09-30 08012117 frs-core:Non-currentFinancialInstruments 2025-09-30 08012117 frs-core:ComputerEquipment 2025-09-30 08012117 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08012117 frs-core:ComputerEquipment 2024-09-30 08012117 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 08012117 frs-core:FurnitureFittings 2025-09-30 08012117 frs-core:FurnitureFittings 2024-10-01 2025-09-30 08012117 frs-core:FurnitureFittings 2024-09-30 08012117 frs-core:MotorVehicles 2025-09-30 08012117 frs-core:MotorVehicles 2024-10-01 2025-09-30 08012117 frs-core:MotorVehicles 2024-09-30 08012117 frs-core:OtherResidualIntangibleAssets 2025-09-30 08012117 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 08012117 frs-core:OtherResidualIntangibleAssets 2024-09-30 08012117 frs-core:ShareCapital 2025-09-30 08012117 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08012117 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08012117 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08012117 frs-bus:SmallEntities 2024-10-01 2025-09-30 08012117 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08012117 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08012117 frs-bus:Director1 2024-10-01 2025-09-30 08012117 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 08012117 frs-countries:EnglandWales 2024-10-01 2025-09-30 08012117 2023-09-30 08012117 2024-09-30 08012117 2023-10-01 2024-09-30 08012117 frs-core:CurrentFinancialInstruments 2024-09-30 08012117 frs-core:Non-currentFinancialInstruments 2024-09-30 08012117 frs-core:ShareCapital 2024-09-30 08012117 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 08012117
Brighter Business UK Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
TAG Accountants Group Limited
Brighter Business UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Brighter Business UK Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08012117

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 67,550 |  | 66,048
Tangible Assets | 5 |  | 27,216 |  | 31,114
|  |  | 94,766 |  | 97,162
CURRENT ASSETS
Stocks | 6 | 75,088 |  | 19,485 |
Debtors | 7 | 58,072 |  | 101,122 |
Cash at bank and in hand |  | 3,570 |  | 878 |
|  | 136,730 |  | 121,485 |
Creditors: Amounts Falling Due Within One Year | 8 | (127,938 ) |  | (106,262 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,792 |  | 15,223
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 103,558 |  | 112,385
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (21,120 ) |  | (24,967 )
NET ASSETS |  |  | 82,438 |  | 87,418
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 82,338 |  | 87,318
SHAREHOLDERS' FUNDS |  |  | 82,438 |  | 87,418

Page 1
Page 2
Brighter Business UK Limited
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 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 Ian Thomas Director
10th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Brighter Business UK Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Brighter Business Uk Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Development costs are being amortised evenly over their estimated useful life of 10 years.
2.6. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicles | 33% on reducing balance
Fixtures & Fittings | 25% on reducing balance and 10% on cost
Computer Equipment | 33% on reducing balance

2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Page 3
Page 4
Brighter Business UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 73,387
Additions | 8,840
As at 30 September 2025 | 82,227
Amortisation
As at 1 October 2024 | 7,339
Provided during the period | 7,338
As at 30 September 2025 | 14,677
Net Book Value
As at 30 September 2025 | 67,550
As at 1 October 2024 | 66,048

Page 4
Page 5
Brighter Business UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 1,122 | 37,343 | 2,821 | 41,286
Additions | - | 185 | - | 185
As at 30 September 2025 | 1,122 | 37,528 | 2,821 | 41,471
Depreciation
As at 1 October 2024 | 948 | 7,125 | 2,099 | 10,172
Provided during the period | 58 | 3,784 | 241 | 4,083
As at 30 September 2025 | 1,006 | 10,909 | 2,340 | 14,255
Net Book Value
As at 30 September 2025 | 116 | 26,619 | 481 | 27,216
As at 1 October 2024 | 174 | 30,218 | 722 | 31,114

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 75,088 |  | 19,485

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 37,703 |  | 30,956
Other debtors | 20,369 |  | 70,166
| 58,072 |  | 101,122

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28,324 |  | 25,991
Bank loans and overdrafts | 33,114 |  | 35,004
Other creditors | 47,018 |  | 39,448
Taxation and social security | 19,482 |  | 5,819
| 127,938 |  | 106,262

Page 5
Page 6
Brighter Business UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 21,120 |  | 24,967

10. Share Capital

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

Page 6