Acorah Software Products - Accounts Production 18.1.170 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 6010519 Mr SIMON BOWEN Mrs RHIANNON BOWEN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 6010519 2024-11-30 6010519 2025-11-30 6010519 2024-12-01 2025-11-30 6010519 frs-core:CurrentFinancialInstruments 2025-11-30 6010519 frs-core:Non-currentFinancialInstruments 2025-11-30 6010519 frs-core:ComputerEquipment 2025-11-30 6010519 frs-core:ComputerEquipment 2024-12-01 2025-11-30 6010519 frs-core:ComputerEquipment 2024-11-30 6010519 frs-core:NetGoodwill 2025-11-30 6010519 frs-core:NetGoodwill 2024-12-01 2025-11-30 6010519 frs-core:NetGoodwill 2024-11-30 6010519 frs-core:MotorVehicles 2025-11-30 6010519 frs-core:MotorVehicles 2024-12-01 2025-11-30 6010519 frs-core:MotorVehicles 2024-11-30 6010519 frs-core:PlantMachinery 2025-11-30 6010519 frs-core:PlantMachinery 2024-12-01 2025-11-30 6010519 frs-core:PlantMachinery 2024-11-30 6010519 frs-core:ShareCapital 2025-11-30 6010519 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 6010519 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 6010519 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 6010519 frs-bus:SmallEntities 2024-12-01 2025-11-30 6010519 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 6010519 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 6010519 frs-bus:Director1 2024-12-01 2025-11-30 6010519 frs-bus:Director2 2024-12-01 2025-11-30 6010519 frs-core:CurrentFinancialInstruments 1 2025-11-30 6010519 frs-countries:EnglandWales 2024-12-01 2025-11-30 6010519 2023-11-30 6010519 2024-11-30 6010519 2023-12-01 2024-11-30 6010519 frs-core:CurrentFinancialInstruments 2024-11-30 6010519 frs-core:Non-currentFinancialInstruments 2024-11-30 6010519 frs-core:ShareCapital 2024-11-30 6010519 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 6010519 frs-core:CurrentFinancialInstruments 1 2024-11-30
Registered number: 6010519
G M BROOK MAINTENANCE LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
PETER BROWN ACCOUNTANTS
Kirks Folly, Church Road
Stanton upon hine Heath
Shrewsbury
Shropshire
SY4 4NF
G M BROOK MAINTENANCE LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
G M BROOK MAINTENANCE LIMITED
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 6010519

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 7,897 |  | 9,070
|  |  | 7,897 |  | 9,070
CURRENT ASSETS
Stocks | 6 | 4,600 |  | 11,200 |
Debtors | 7 | 35,968 |  | 22,422 |
Cash at bank and in hand |  | 411 |  | 8,900 |
|  | 40,979 |  | 42,522 |
Creditors: Amounts Falling Due Within One Year | 8 | (39,104 ) |  | (32,108 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,875 |  | 10,414
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,772 |  | 19,484
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (782 ) |  | (2,060 )
NET ASSETS |  |  | 8,990 |  | 17,424
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 8,988 |  | 17,422
SHAREHOLDERS' FUNDS |  |  | 8,990 |  | 17,424

Page 1
Page 2
G M BROOK MAINTENANCE LIMITED
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 SIMON BOWEN Director
20/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
G M BROOK MAINTENANCE LIMITED
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
G M BROOK MAINTENANCE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 6010519 . The registered office is 15 CORPORATION LANE, COTON HILL, SHREWSBURY, SY1 2PB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% Reducing Balance basis
Motor Vehicles | 25% Reducing Balance Basis
Computer Equipment | 25% Reducing Balance Basis

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Manufacturing | 3 |  | 3
| 3 |  | 3

Page 3
Page 4
G M BROOK MAINTENANCE LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 10,000
As at 30 November 2025 | 10,000
Amortisation
As at 1 December 2024 | 10,000
As at 30 November 2025 | 10,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 17,681 | 7,924 | 168 | 25,773
Additions | 1,055 | - | 405 | 1,460
As at 30 November 2025 | 18,736 | 7,924 | 573 | 27,233
Depreciation
As at 1 December 2024 | 9,561 | 6,974 | 168 | 16,703
Provided during the period | 2,294 | 238 | 101 | 2,633
As at 30 November 2025 | 11,855 | 7,212 | 269 | 19,336
Net Book Value
As at 30 November 2025 | 6,881 | 712 | 304 | 7,897
As at 1 December 2024 | 8,120 | 950 | - | 9,070

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,600 |  | 11,200

Page 4
Page 5
G M BROOK MAINTENANCE LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,239 |  | 12,015
CIS tax due | 2,438 |  | 2,438
VAT | 3,291 |  | 6,699
Other taxes and social security | - |  | 1,270
| 35,968 |  | 22,422

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 2,172
Other loans | 4,500 |  | 4,500
Other taxes and social security | 1,793 |  | -
Credit Card(Current liabilities - creditors < 1 year) | 7,797 |  | -
Accruals and deferred income | 1,580 |  | 1,530
Directors' loan accounts | 23,433 |  | 23,906
| 39,104 |  | 32,108

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 782 |  | 2,060

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5