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Registered number: 13796521
NP Brown Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ellyss Limited
Chartered Certified Accountants
Suite 1 Webb House
20 Bridge Road
Park Gate
Hampshire
SO31 7GE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 13796521
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,242 5,927
8,242 5,927
CURRENT ASSETS
Stocks 5 70,803 152,952
Debtors 6 2,294 6,577
Cash at bank and in hand 19,635 38,806
92,732 198,335
Creditors: Amounts Falling Due Within One Year 7 (53,525 ) (85,953 )
NET CURRENT ASSETS (LIABILITIES) 39,207 112,382
TOTAL ASSETS LESS CURRENT LIABILITIES 47,449 118,309
Creditors: Amounts Falling Due After More Than One Year 8 (17,901 ) (71,083 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,566 ) (1,126 )
NET ASSETS 27,982 46,100
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 27,972 46,090
SHAREHOLDERS' FUNDS 27,982 46,100
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For the year ending 31 December 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 her 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
Miss Natasha Brown
Director
12/06/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NP Brown Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13796521 . The registered office is Suites 1 & 2 Webb House, 20 Bridge Road, Park Gate, Hampshire, Southampton, SO31 7GE.
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 represents amounts receivable for goods and services provided in the normal course of business, net of discounts and taxes.
Revenue is recognised when the significant risks and rewards of ownership have been transferred, the amount of revenue can be measured reliably, and it is probable that economic benefits will flow to the entity.
Income from book sales is recognised at the point of sale.
Royalty income is recognised on an accrual basis in accordance with the terms of the relevant publishing agreements, based on statements received from publishers.
Advance payments received from publishers are initially recognised as deferred income and released to profit or loss as the related performance obligations are satisfied and royalties are earned.
Income from speaking engagements is recognised when the event has taken place and the service has been delivered.
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:
Fixtures & Fittings 15% Reducing balance method
Computer Equipment 33% Reducing balance method
There has been change in depreciation rate of Computer Equipemnt from 15% Reducing balance method to 33% Reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value and represents royalties on advance book publications, for which all obligations have been met. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 2,543 4,372 6,915
Additions - 4,852 4,852
As at 31 December 2025 2,543 9,224 11,767
Depreciation
As at 1 January 2025 576 412 988
Provided during the period 295 2,242 2,537
As at 31 December 2025 871 2,654 3,525
Net Book Value
As at 31 December 2025 1,672 6,570 8,242
As at 1 January 2025 1,967 3,960 5,927
5. Stocks
2025 2024
£ £
Work in progress 70,803 152,952
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,399 1,048
Other debtors 171 -
Corporation tax recoverable assets - 3,046
VAT 348 642
Other taxes and social security 376 -
Director's loan account - 1,841
2,294 6,577
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 43 36
Other taxes and social security - 1,183
Other creditors - 2,610
Accruals and deferred income 53,334 82,124
Director's loan account 148 -
53,525 85,953
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Accruals and deferred income 17,901 71,083
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 1,566 1,126
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Miss Natasha Brown 1,841 2,039 4,028 - 148
The above loan is unsecured, interest free and repayable on demand.
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12. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 4,000 4,000
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