Acorah Software Products - Accounts Production 19.4.300 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 12624101 Mr PHILLIP BREWER iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12624101 2025-05-31 12624101 2026-05-31 12624101 2025-06-01 2026-05-31 12624101 frs-core:CurrentFinancialInstruments 2026-05-31 12624101 frs-core:ComputerEquipment 2026-05-31 12624101 frs-core:ComputerEquipment 2025-06-01 2026-05-31 12624101 frs-core:ComputerEquipment 2025-05-31 12624101 frs-core:ShareCapital 2026-05-31 12624101 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 12624101 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 12624101 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 12624101 frs-bus:SmallEntities 2025-06-01 2026-05-31 12624101 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 12624101 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 12624101 frs-bus:Director1 2025-06-01 2026-05-31 12624101 frs-countries:EnglandWales 2025-06-01 2026-05-31 12624101 2024-05-31 12624101 2025-05-31 12624101 2024-06-01 2025-05-31 12624101 frs-core:CurrentFinancialInstruments 2025-05-31 12624101 frs-core:ShareCapital 2025-05-31 12624101 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 12624101
PHILLIP BREWER ARCHITECTURE LTD
Unaudited Financial Statements
For The Year Ended 31 May 2026
PHILLIP BREWER ARCHITECTURE LTD
Contents
Contents

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

Page 1
PHILLIP BREWER ARCHITECTURE LTD
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 12624101

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,130 |  | 2,359
|  |  | 2,130 |  | 2,359
CURRENT ASSETS
Stocks | 5 | - |  | 1,280 |
Debtors | 6 | 3,111 |  | 1,498 |
Cash at bank and in hand |  | 3,047 |  | 2,266 |
|  | 6,158 |  | 5,044 |
Creditors: Amounts Falling Due Within One Year | 7 | (28,203 ) |  | (31,316 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (22,045 ) |  | (26,272 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (19,915 ) |  | (23,913 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (404 ) |  | (448 )
NET LIABILITIES |  |  | (20,319 ) |  | (24,361 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (20,419 ) |  | (24,461 )
SHAREHOLDERS' FUNDS |  |  | (20,319) |  | (24,361)

Page 1
Page 2
PHILLIP BREWER ARCHITECTURE LTD
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 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

Mr PHILLIP BREWER Director
26/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
PHILLIP BREWER ARCHITECTURE LTD
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
PHILLIP BREWER ARCHITECTURE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12624101 . The registered office is 90 Hallowmoor Road, Wisewood, Sheffield, S6 4XA.
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
Rendering of Services
Turnover represents the net invoiced value of architectural and CAD modelling services, excluding value added tax.
Turnover is recognised on the completion of an assignment or on a hourly basis, in accordance with the contract terms and by reference to the valuation of time spent.
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:

Computer Equipment | 20% Reducing Balance

2.4. 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.
2.5. 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
PHILLIP BREWER ARCHITECTURE LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.6. Debtors and creditors
Debtors and creditors with no stated interest rate, which are due within one year, are stated at the the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income wihin administartive expenses.
2.7. Impairment
At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the individual assets have suffered an impairment. If such an indication exists, the recoverable amount of the asset, or the asset cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2025 | 3,641
Additions | 243
As at 31 May 2026 | 3,884
Depreciation
As at 1 June 2025 | 1,282
Provided during the period | 472
As at 31 May 2026 | 1,754
Net Book Value
As at 31 May 2026 | 2,130
As at 1 June 2025 | 2,359

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 1,280

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,111 |  | 1,498

Page 4
Page 5
PHILLIP BREWER ARCHITECTURE LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 68 |  | 1,618
Other creditors | 27,231 |  | 28,321
Taxation and social security | 904 |  | 1,377
| 28,203 |  | 31,316

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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