Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 01033748 Mr Tabarak Sadik iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01033748 2025-01-31 01033748 2026-01-31 01033748 2025-02-01 2026-01-31 01033748 frs-core:CurrentFinancialInstruments 2026-01-31 01033748 frs-core:Non-currentFinancialInstruments 2026-01-31 01033748 frs-core:ComputerEquipment 2026-01-31 01033748 frs-core:ComputerEquipment 2025-02-01 2026-01-31 01033748 frs-core:ComputerEquipment 2025-01-31 01033748 frs-core:FurnitureFittings 2026-01-31 01033748 frs-core:FurnitureFittings 2025-02-01 2026-01-31 01033748 frs-core:FurnitureFittings 2025-01-31 01033748 frs-core:MotorVehicles 2026-01-31 01033748 frs-core:MotorVehicles 2025-02-01 2026-01-31 01033748 frs-core:MotorVehicles 2025-01-31 01033748 frs-core:CapitalRedemptionReserve 2026-01-31 01033748 frs-core:ShareCapital 2026-01-31 01033748 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 01033748 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 01033748 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 01033748 frs-bus:SmallEntities 2025-02-01 2026-01-31 01033748 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 01033748 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 01033748 frs-core:UnlistedNon-exchangeTraded 2026-01-31 01033748 frs-core:UnlistedNon-exchangeTraded 2025-01-31 01033748 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 01033748 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 01033748 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 01033748 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 01033748 frs-bus:Director1 2025-02-01 2026-01-31 01033748 frs-countries:EnglandWales 2025-02-01 2026-01-31 01033748 2024-01-31 01033748 2025-01-31 01033748 2024-02-01 2025-01-31 01033748 frs-core:CurrentFinancialInstruments 2025-01-31 01033748 frs-core:Non-currentFinancialInstruments 2025-01-31 01033748 frs-core:CapitalRedemptionReserve 2025-01-31 01033748 frs-core:ShareCapital 2025-01-31 01033748 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 01033748
Brand Russell Chemists Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01033748
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 16,727 6,356
Investments 4 1,000 1,000
17,727 7,356
CURRENT ASSETS
Stocks 5 85,000 99,500
Debtors 6 647,847 659,515
Cash at bank and in hand 46,835 37,550
779,682 796,565
Creditors: Amounts Falling Due Within One Year 7 (287,099 ) (286,515 )
NET CURRENT ASSETS (LIABILITIES) 492,583 510,050
TOTAL ASSETS LESS CURRENT LIABILITIES 510,310 517,406
Creditors: Amounts Falling Due After More Than One Year 8 - (11,417 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,902 ) (1,902 )
NET ASSETS 508,408 504,087
CAPITAL AND RESERVES
Called up share capital 9 50 50
Capital redemption reserve 50 50
Profit and Loss Account 508,308 503,987
SHAREHOLDERS' FUNDS 508,408 504,087
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Page 2
For the year ending 31 January 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 Tabarak Sadik
Director
30/09/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Motor Vehicles 15% reducing balance method
Fixtures & Fittings 15% reducing balance method
Computer Equipment 15% reducing balance method
1.4. 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.
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1.5. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
3. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 4,888 110,110 39,264 154,262
Additions - 7,031 5,449 12,480
As at 31 January 2026 4,888 117,141 44,713 166,742
...CONTINUED
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Depreciation
As at 1 February 2025 1,356 108,182 38,368 147,906
Provided during the period 530 855 724 2,109
As at 31 January 2026 1,886 109,037 39,092 150,015
Net Book Value
As at 31 January 2026 3,002 8,104 5,621 16,727
As at 1 February 2025 3,532 1,928 896 6,356
4. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2025 1,000
As at 31 January 2026 1,000
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 1,000
As at 1 February 2025 1,000
5. Stocks
2026 2025
£ £
Materials 85,000 99,500
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 133,448 138,208
Amounts owed by group undertakings 496,889 505,366
Other debtors 17,510 15,941
647,847 659,515
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 180,263 148,225
Bank loans and overdrafts 6,203 6,312
Other creditors 82,522 108,591
Taxation and social security 18,111 23,387
287,099 286,515
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 11,417
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 50 50
10. Related Party Transactions
Debtors include amount due from Group undertakings of £572,273 (2025: £551,670) relates to 100% Parent, VIVO Healthcare Ltd
Debtors include amount owed to Subsidiaries of CR £75,384 (2025: CR £46,304) relates to 100% Subsidiary, Brex Medical Supplied Ltd
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