Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04327638 Mr David Bromfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04327638 2024-12-31 04327638 2025-12-31 04327638 2025-01-01 2025-12-31 04327638 frs-core:CurrentFinancialInstruments 2025-12-31 04327638 frs-core:Non-currentFinancialInstruments 2025-12-31 04327638 frs-core:ComputerEquipment 2025-12-31 04327638 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04327638 frs-core:ComputerEquipment 2024-12-31 04327638 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 04327638 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04327638 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04327638 frs-core:PlantMachinery 2025-12-31 04327638 frs-core:PlantMachinery 2025-01-01 2025-12-31 04327638 frs-core:PlantMachinery 2024-12-31 04327638 frs-core:ShareCapital 2025-12-31 04327638 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04327638 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04327638 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04327638 frs-bus:SmallEntities 2025-01-01 2025-12-31 04327638 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04327638 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04327638 frs-bus:Director1 2025-01-01 2025-12-31 04327638 frs-core:CurrentFinancialInstruments 1 2025-12-31 04327638 frs-countries:EnglandWales 2025-01-01 2025-12-31 04327638 2023-12-31 04327638 2024-12-31 04327638 2024-01-01 2024-12-31 04327638 frs-core:CurrentFinancialInstruments 2024-12-31 04327638 frs-core:Non-currentFinancialInstruments 2024-12-31 04327638 frs-core:ShareCapital 2024-12-31 04327638 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04327638 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 04327638
Bromfield Precision Engineering Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
MACRO ACCOUNTANCY LTD
Willows Holt Yard, Willows Holt
Willows Lane, Sibsey,
Boston
Lincolnshire
PE22 0TG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04327638
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,631 150,509
5,631 150,509
CURRENT ASSETS
Stocks 5 - 2,000
Debtors 6 200,704 25,705
Cash at bank and in hand 1,811 2,484
202,515 30,189
Creditors: Amounts Falling Due Within One Year 7 (19,645 ) (103,948 )
NET CURRENT ASSETS (LIABILITIES) 182,870 (73,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES 188,501 76,750
Creditors: Amounts Falling Due After More Than One Year 8 - (101,292 )
NET ASSETS/(LIABILITIES) 188,501 (24,542 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 188,401 (24,642 )
SHAREHOLDERS' FUNDS 188,501 (24,542)
Page 1
Page 2
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 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 David Bromfield
Director
12/03/2026
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
Bromfield Precision Engineering Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04327638 . The registered office is Farm Cottage, Seven Hills Road, Iver Heath, Iver, SL0 0PB.
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. 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.

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:
Freehold 0%
Plant & Machinery 15% and 25% reducing balance basis
Computer Equipment 33% straight line basis
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 143,002 175,932 1,086 320,020
Disposals (143,002 ) - - (143,002 )
As at 31 December 2025 - 175,932 1,086 177,018
Depreciation
As at 1 January 2025 - 168,425 1,086 169,511
Provided during the period - 1,876 - 1,876
As at 31 December 2025 - 170,301 1,086 171,387
Net Book Value
As at 31 December 2025 - 5,631 - 5,631
As at 1 January 2025 143,002 7,507 - 150,509
5. Stocks
2025 2024
£ £
Stock - 2,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,600 25,201
Other debtors 181,905 -
Other debtors - Movie Camera Support Ltd 504 504
VAT 7,695 -
200,704 25,705
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,505 1,422
Bank loans and overdrafts 9,780 14,280
Other loans - 42,333
Other taxes and social security 10 7
VAT - 10,318
Other creditors - 20,000
Accruals and deferred income 1,350 1,300
Director's loan account - 14,288
19,645 103,948
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 101,292
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Mr D Bromfield is the sole director and shareholder of the company.
Mr D Bromfield is also the sole director and shareholder of Movie Camera Support Limited during the financial year.
The company made sales of £5,167 (2024: £6,626) to Movie Camera Support Limited during the financial year. 
The company was owed by Movie Camera Support Limited £6,000 (2024: £12,000) at the financial year end.
The company was owed by Movie Camera Support Limited £504 (2024: £504) through inter-company at the financial year end.
Page 5