Acorah Software Products - Accounts Production 19.3.600 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 01605318 K L Burton M E Bliss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01605318 2024-10-31 01605318 2025-10-31 01605318 2024-11-01 2025-10-31 01605318 frs-core:CurrentFinancialInstruments 2025-10-31 01605318 frs-core:Non-currentFinancialInstruments 2025-10-31 01605318 frs-core:BetweenOneFiveYears 2025-10-31 01605318 frs-core:FurnitureFittings 2025-10-31 01605318 frs-core:FurnitureFittings 2024-11-01 2025-10-31 01605318 frs-core:FurnitureFittings 2024-10-31 01605318 frs-core:MotorVehicles 2025-10-31 01605318 frs-core:MotorVehicles 2024-11-01 2025-10-31 01605318 frs-core:MotorVehicles 2024-10-31 01605318 frs-core:PlantMachinery 2025-10-31 01605318 frs-core:PlantMachinery 2024-11-01 2025-10-31 01605318 frs-core:PlantMachinery 2024-10-31 01605318 frs-core:WithinOneYear 2025-10-31 01605318 frs-core:ShareCapital 2025-10-31 01605318 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 01605318 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01605318 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 01605318 frs-bus:SmallEntities 2024-11-01 2025-10-31 01605318 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01605318 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01605318 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 01605318 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 01605318 frs-core:ListedExchangeTraded 2025-10-31 01605318 frs-core:ListedExchangeTraded 2024-10-31 01605318 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 01605318 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-10-31 01605318 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-10-31 01605318 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 01605318 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 01605318 frs-bus:Director1 2024-11-01 2025-10-31 01605318 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 01605318 frs-countries:EnglandWales 2024-11-01 2025-10-31 01605318 2023-10-31 01605318 2024-10-31 01605318 2023-11-01 2024-10-31 01605318 frs-core:CurrentFinancialInstruments 2024-10-31 01605318 frs-core:Non-currentFinancialInstruments 2024-10-31 01605318 frs-core:BetweenOneFiveYears 2024-10-31 01605318 frs-core:MotorVehicles 2023-11-01 2024-10-31 01605318 frs-core:WithinOneYear 2024-10-31 01605318 frs-core:ShareCapital 2024-10-31 01605318 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 01605318 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 01605318
M. Bliss (Subcontract Brickwork) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
M. Bliss (Subcontract Brickwork) Limited
Contents
Contents

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

Page 1
M. Bliss (Subcontract Brickwork) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 01605318

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 440,281 |  | 341,924
Investment Properties | 5 |  | 270,000 |  | 270,000
Investments | 6 |  | 2,125 |  | 1,582
|  |  | 712,406 |  | 613,506
CURRENT ASSETS
Stocks |  | 5,000 |  | 5,000 |
Debtors | 7 | 378,549 |  | 511,521 |
Cash at bank and in hand |  | 1,834 |  | 654 |
|  | 385,383 |  | 517,175 |
Creditors: Amounts Falling Due Within One Year | 8 | (502,449 ) |  | (575,331 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (117,066 ) |  | (58,156 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 595,340 |  | 555,350
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (94,855 ) |  | (116,839 )
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (100,556 ) |  | (95,831 )
Deferred Taxation |  |  | (87,894 ) |  | (54,647 )
NET ASSETS |  |  | 312,035 |  | 288,033
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Fair value reserve | 13 |  | 15,709 |  | 15,709
Profit and Loss Account |  |  | 296,226 |  | 272,224
SHAREHOLDERS' FUNDS |  |  | 312,035 |  | 288,033

Page 1
Page 2
M. Bliss (Subcontract Brickwork) Limited
Balance Sheet (continued)
As At 31 October 2025
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 members have 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

K L Burton Director
24th April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
M. Bliss (Subcontract Brickwork) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
M. Bliss (Subcontract Brickwork) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01605318 . The registered office is 155 Wellingborough Road, Rushden, Northamptonshire, NN10 9TB.
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.
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 | 15% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on 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. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
M. Bliss (Subcontract Brickwork) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation 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 in respect of all timing differences that have originated but not reversed at 31 October 2025.
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.
2.8. Investments
Fixed asset investments comprising listed securities are stated at cost less provision for diminution in value.
2.9. Provision to rectify works
Provision is made for the cost of labour, materials and transport required to rectify brickwork undertaken in the period.
2.10. Investments
Fixed asset investments comprising listed securities are stated at fair value. Any gain or loss on fair value is transferred to the profit and loss account.
Long term contracts
Profit on long term contracts have been attributed to accounting periods based upon their degree of completion at the accounting period end date and the expected overall profit. The valuation in the balance sheet is at net cost, less foreseeable losses and payments on account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 263,844 | 242,957 | 56,366 | 563,167
Additions | 102,158 | 117,985 | - | 220,143
Disposals | (68,157 ) | - | - | (68,157 )
As at 31 October 2025 | 297,845 | 360,942 | 56,366 | 715,153
Depreciation
As at 1 November 2024 | 80,451 | 86,546 | 54,246 | 221,243
Provided during the period | 38,392 | 53,475 | 318 | 92,185
Disposals | (38,556 ) | - | - | (38,556 )
As at 31 October 2025 | 80,287 | 140,021 | 54,564 | 274,872
Net Book Value
As at 31 October 2025 | 217,558 | 220,921 | 1,802 | 440,281
As at 1 November 2024 | 183,393 | 156,411 | 2,120 | 341,924

Page 4
Page 5
M. Bliss (Subcontract Brickwork) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 105,881 |  | 141,175

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 270,000

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 1,582
Revaluations | 543
As at 31 October 2025 | 2,125
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 2,125
As at 1 November 2024 | 1,582

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 344,249 |  | 421,921
Prepayments and accrued income | 28,076 |  | 20,874
Other debtors | - |  | 19,840
VAT | 6,224 |  | 48,886
| 378,549 |  | 511,521

Page 5
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M. Bliss (Subcontract Brickwork) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 23,631 |  | 39,745
Trade creditors | 207,094 |  | 235,631
Bank loans and overdrafts | 46,648 |  | 77,985
Other taxes and social security | 36,560 |  | 30,959
Other creditors | 3,916 |  | 6,180
Accruals and deferred income | 41,104 |  | 74,585
Director's loan account | 143,496 |  | 110,246
| 502,449 |  | 575,331

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 94,855 |  | 116,839

10. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 118,485 |  | 159,583
Bank loans and overdrafts | 46,647 |  | 77,985

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 23,631 |  | 39,745
Later than one year and not later than five years | 94,855 |  | 116,839
| 118,486 |  | 156,584
| 118,486 |  | 156,584

12. Share Capital

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

13. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 November 2024 | 15,709
As at 31 October 2025 | 15,709

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