Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09327819 Mr George Brockman Mr Nigel Brockman Mr Hugh Brockman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09327819 2024-11-30 09327819 2025-11-30 09327819 2024-12-01 2025-11-30 09327819 frs-core:CurrentFinancialInstruments 2025-11-30 09327819 frs-core:Non-currentFinancialInstruments 2025-11-30 09327819 frs-core:ComputerEquipment 2025-11-30 09327819 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09327819 frs-core:ComputerEquipment 2024-11-30 09327819 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 09327819 frs-core:FurnitureFittings 2025-11-30 09327819 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09327819 frs-core:FurnitureFittings 2024-11-30 09327819 frs-core:OtherResidualIntangibleAssets 2025-11-30 09327819 frs-core:OtherResidualIntangibleAssets 2024-11-30 09327819 frs-core:PlantMachinery 2025-11-30 09327819 frs-core:PlantMachinery 2024-12-01 2025-11-30 09327819 frs-core:PlantMachinery 2024-11-30 09327819 frs-core:ShareCapital 2025-11-30 09327819 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09327819 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09327819 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09327819 frs-bus:SmallEntities 2024-12-01 2025-11-30 09327819 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09327819 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09327819 frs-bus:Director1 2024-12-01 2025-11-30 09327819 frs-bus:Director2 2024-12-01 2025-11-30 09327819 frs-bus:Director3 2024-12-01 2025-11-30 09327819 frs-countries:EnglandWales 2024-12-01 2025-11-30 09327819 2023-11-30 09327819 2024-11-30 09327819 2023-12-01 2024-11-30 09327819 frs-core:CurrentFinancialInstruments 2024-11-30 09327819 frs-core:Non-currentFinancialInstruments 2024-11-30 09327819 frs-core:ShareCapital 2024-11-30 09327819 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09327819
Brockman & Co Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09327819
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 805 -
805 -
CURRENT ASSETS
Stocks 6 40,000 44,423
Debtors 7 1,464 700
Cash at bank and in hand 1,612 4,013
43,076 49,136
Creditors: Amounts Falling Due Within One Year 8 (96,778 ) (64,007 )
NET CURRENT ASSETS (LIABILITIES) (53,702 ) (14,871 )
TOTAL ASSETS LESS CURRENT LIABILITIES (52,897 ) (14,871 )
Creditors: Amounts Falling Due After More Than One Year 9 - (3,536 )
NET LIABILITIES (52,897 ) (18,407 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (52,997 ) (18,507 )
SHAREHOLDERS' FUNDS (52,897) (18,407)
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Page 2
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 Nigel Brockman
Director
26 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brockman & Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09327819 . The registered office is Henge Barn, Pury Hill Business Park, Alderton Road, Towcester, Northamptonshire, NN12 7LS.
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 .... 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 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 4 Yrs SL
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: 1 (2024: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 December 2024 5,750
As at 30 November 2025 5,750
Amortisation
As at 1 December 2024 5,750
As at 30 November 2025 5,750
...CONTINUED
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Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 3,180 699 2,818 6,697
Additions - - 1,074 1,074
As at 30 November 2025 3,180 699 3,892 7,771
Depreciation
As at 1 December 2024 3,180 699 2,818 6,697
Provided during the period - - 269 269
As at 30 November 2025 3,180 699 3,087 6,966
Net Book Value
As at 30 November 2025 - - 805 805
As at 1 December 2024 - - - -
6. Stocks
2025 2024
£ £
Stock 40,000 44,423
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,464 700
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,676 3,727
Other creditors 93,102 60,280
96,778 64,007
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,536
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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