Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08049202 Mr James Buckholt Ms Amelia Buckholt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08049202 2024-12-31 08049202 2025-12-31 08049202 2025-01-01 2025-12-31 08049202 frs-core:CurrentFinancialInstruments 2025-12-31 08049202 frs-core:Non-currentFinancialInstruments 2025-12-31 08049202 frs-core:BetweenOneFiveYears 2025-12-31 08049202 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 08049202 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 08049202 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 08049202 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08049202 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 08049202 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08049202 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 08049202 frs-core:MotorVehicles 2025-12-31 08049202 frs-core:MotorVehicles 2025-01-01 2025-12-31 08049202 frs-core:MotorVehicles 2024-12-31 08049202 frs-core:OtherResidualIntangibleAssets 2025-12-31 08049202 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 08049202 frs-core:OtherResidualIntangibleAssets 2024-12-31 08049202 frs-core:PlantMachinery 2025-12-31 08049202 frs-core:PlantMachinery 2025-01-01 2025-12-31 08049202 frs-core:PlantMachinery 2024-12-31 08049202 frs-core:WithinOneYear 2025-12-31 08049202 frs-core:OtherReservesSubtotal 2025-01-01 2025-12-31 08049202 frs-core:OtherReservesSubtotal 2024-12-31 08049202 frs-core:OtherReservesSubtotal 2025-12-31 08049202 frs-core:ShareCapital 2025-12-31 08049202 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 08049202 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 08049202 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08049202 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08049202 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08049202 frs-bus:SmallEntities 2025-01-01 2025-12-31 08049202 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08049202 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08049202 frs-core:CostValuation 2024-12-31 08049202 frs-core:DisposalsRepaymentsInvestments 2025-12-31 08049202 frs-core:CostValuation 2025-12-31 08049202 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 08049202 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 08049202 frs-bus:Director1 2025-01-01 2025-12-31 08049202 frs-bus:Director2 2025-01-01 2025-12-31 08049202 frs-countries:EnglandWales 2025-01-01 2025-12-31 08049202 2023-12-31 08049202 2024-12-31 08049202 2024-01-01 2024-12-31 08049202 frs-core:CurrentFinancialInstruments 2024-12-31 08049202 frs-core:Non-currentFinancialInstruments 2024-12-31 08049202 frs-core:BetweenOneFiveYears 2024-12-31 08049202 frs-core:WithinOneYear 2024-12-31 08049202 frs-core:ShareCapital 2024-12-31 08049202 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08049202
Brit Manufacturing Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
TS Partners Ltd
9 High Street
Wellington
Somerset
TA21 8QT
Brit Manufacturing Solutions Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Brit Manufacturing Solutions Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08049202

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,267 |  | 11,327
Tangible Assets | 5 |  | 384,539 |  | 720,963
Investments | 6 |  | - |  | 1,051,711
|  |  | 397,806 |  | 1,784,001
CURRENT ASSETS
Stocks | 7 | 780,598 |  | 687,062 |
Debtors | 8 | 360,986 |  | 341,298 |
|  | 1,141,584 |  | 1,028,360 |
Creditors: Amounts Falling Due Within One Year | 9 | (711,962 ) |  | (1,040,293 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 429,622 |  | (11,933 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 827,428 |  | 1,772,068
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (665,929 ) |  | (645,199 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (27,676 ) |  | (37,086 )
NET ASSETS |  |  | 133,823 |  | 1,089,783
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | 133,723 |  | 1,089,683
SHAREHOLDERS' FUNDS |  |  | 133,823 |  | 1,089,783

Page 1
Page 2
Brit Manufacturing Solutions Limited
Balance Sheet (continued)
As At 31 December 2025
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 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 Profit and Loss Account.
On behalf of the board

Mr James Buckholt Director
15/05/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Brit Manufacturing Solutions Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Brit Manufacturing Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08049202 . The registered office is Barton Hill Way, Torquay, Devon, TQ2 8JG.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to the profit and loss account over its estimated economic life of three years.
2.4. 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:

Leasehold | 10 Years
Plant & Machinery | 20% Reducing balance
Motor Vehicles | 20% Reducing balance

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.
2.7. 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.
Page 3
Page 4
Brit Manufacturing Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 20)
20 20
4. Intangible Assets

| Computer Software
--- | ---
| £
Cost
As at 1 January 2025 | 73,330
Additions | 4,795
As at 31 December 2025 | 78,125
Amortisation
As at 1 January 2025 | 62,003
Provided during the period | 2,855
As at 31 December 2025 | 64,858
Net Book Value
As at 31 December 2025 | 13,267
As at 1 January 2025 | 11,327

Page 4
Page 5
Brit Manufacturing Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 253,090 | 161,328 | 609,938 | 61,995 | 1,086,351
Additions | - | - | 3,123 | - | 3,123
Disposals | (253,090 ) | - | - | - | (253,090 )
As at 31 December 2025 | - | 161,328 | 613,061 | 61,995 | 836,384
Depreciation
As at 1 January 2025 | - | 41,756 | 267,619 | 56,013 | 365,388
Provided during the period | - | 16,133 | 69,089 | 1,235 | 86,457
As at 31 December 2025 | - | 57,889 | 336,708 | 57,248 | 451,845
Net Book Value
As at 31 December 2025 | - | 103,439 | 276,353 | 4,747 | 384,539
As at 1 January 2025 | 253,090 | 119,572 | 342,319 | 5,982 | 720,963

6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1,051,711
Disposals | (1,051,711 )
As at 31 December 2025 | -
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 1,051,711

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stocks | 780,598 |  | 687,062

Page 5
Page 6
Brit Manufacturing Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 98,264 |  | 105,239
Other debtors | 262,722 |  | 236,059
| 360,986 |  | 341,298

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,957 |  | 42,007
Trade creditors | 133,298 |  | 118,678
Bank loans and overdrafts | 108,712 |  | 125,029
Amounts owed to group undertakings | 98,632 |  | 98,666
Other creditors | 353,225 |  | 623,158
Taxation and social security | 4,138 |  | 32,755
| 711,962 |  | 1,040,293

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,457 |  | 24,414
Bank loans | 613,237 |  | 620,785
Other creditors | 42,235 |  | -
| 665,929 |  | 645,199

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,957 |  | 42,007
Later than one year and not later than five years | 10,457 |  | 24,414
| 24,414 |  | 66,421
| 24,414 |  | 66,421

12. Share Capital

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

Page 6
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Brit Manufacturing Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Reserves

| Group Reconstruction Reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | - | 1,089,683
Profit for the year and total comprehensive income | - | 95,751
Disposal of investment in subsidiary | (1,051,711) | -
Group reconstruction reserve movements | - | (1,051,711)
Transfer to/from Profit & Loss Account | 1,051,711 | -
As at 31 December 2025 | - | 133,723

The company completed a group reconstruction. As part of this process, the company's investment in its subsidiary,Torquay Investments Ltd, was disposed of at its carrying value of £1,051,711 by way of a distribution in specie to its parent undertaking.
This disposal was initially recorded in a Group Reconstruction Reserve. As the company had sufficient distributable profits at the date of the transfer, the resulting deficit in the reconstruction reserve has been offset against Retained Earnings (Profit and Loss Account). This transfer represents the legal settlement of the distribution in specie under Section 845 of the Companies Act 2006.
14. Related Party Transactions
Torquay Investments Ltd
Included within creditors falling due within one year are amounts owed to group undertakings totalling £98,632 (2024: £98,666). The full balance is owed to Torquay Investments Ltd, which is the holding company of Brit Manufacturing Solutions Limited.
Director's Loan
At the previous year end the director was owed £371,461. At the year end date this has decreased by £291,531 from £371,461 to £79,930. The loan is interest free and there is no set terms of repayment.
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