Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 03981437 P Bradburn P Bradburn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03981437 2024-10-31 03981437 2025-10-31 03981437 2024-11-01 2025-10-31 03981437 frs-core:CurrentFinancialInstruments 2025-10-31 03981437 frs-core:PlantMachinery 2025-10-31 03981437 frs-core:PlantMachinery 2024-11-01 2025-10-31 03981437 frs-core:PlantMachinery 2024-10-31 03981437 frs-core:ShareCapital 2025-10-31 03981437 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 03981437 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03981437 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 03981437 frs-bus:SmallEntities 2024-11-01 2025-10-31 03981437 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03981437 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03981437 frs-core:CostValuation 2024-10-31 03981437 frs-core:CostValuation 2025-10-31 03981437 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 03981437 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 03981437 frs-bus:Director1 2024-11-01 2025-10-31 03981437 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 03981437 frs-countries:EnglandWales 2024-11-01 2025-10-31 03981437 2023-10-31 03981437 2024-10-31 03981437 2023-11-01 2024-10-31 03981437 frs-core:CurrentFinancialInstruments 2024-10-31 03981437 frs-core:ShareCapital 2024-10-31 03981437 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 03981437
Goldthorn And Bradburn Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03981437
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,372 16,715
Investment Properties 5 1,627,691 1,124,284
Investments 6 1 1
1,641,064 1,141,000
CURRENT ASSETS
Debtors 7 702,121 725,535
Cash at bank and in hand 168,472 343,500
870,593 1,069,035
Creditors: Amounts Falling Due Within One Year 8 (250,750 ) (750 )
NET CURRENT ASSETS (LIABILITIES) 619,843 1,068,285
TOTAL ASSETS LESS CURRENT LIABILITIES 2,260,907 2,209,285
NET ASSETS 2,260,907 2,209,285
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 2,260,903 2,209,281
SHAREHOLDERS' FUNDS 2,260,907 2,209,285
Page 1
Page 2
For the year ending 31 October 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
P Bradburn
Director
10/07/2026
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
Goldthorn And Bradburn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03981437 . The registered office is 1 The Rock, Marsh Lane, Sheriffhales, Shropshire, TF11 8RB.
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 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 20,894
As at 31 October 2025 20,894
Depreciation
As at 1 November 2024 4,179
Provided during the period 3,343
As at 31 October 2025 7,522
Net Book Value
As at 31 October 2025 13,372
As at 1 November 2024 16,715
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 1,124,284
Additions 503,407
As at 31 October 2025 1,627,691
6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 November 2024 1
As at 31 October 2025 1
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 1
As at 1 November 2024 1
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 214,896 238,309
Other debtors 487,225 487,226
702,121 725,535
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 250,000 -
Other creditors 750 750
250,750 750
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
10. Related Party Transactions
During the year, amounts of £Nil (2024: £Nil) was advanced to and amounts of £Nil (2024: £Nil) was repaid by the director during the year. At the year end £349,709 (2024: £349,709) was due from the director to the company. The outstanding balance due to the director is interest free, has no repayment date, is unsecured and is held within other debtors.
At 31 October 2024, the company was owed £35,104 to (2024: was owed £238,309 by) companies under common control. All amounts owed to companies under common control are interest free, have no fixed repayment date and are unsecured.
Page 5