Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 07880940 Donna Seville Siobhan Varley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07880940 2025-01-31 07880940 2026-01-31 07880940 2025-02-01 2026-01-31 07880940 frs-core:CurrentFinancialInstruments 2026-01-31 07880940 frs-core:NetGoodwill 2026-01-31 07880940 frs-core:NetGoodwill 2025-02-01 2026-01-31 07880940 frs-core:NetGoodwill 2025-01-31 07880940 frs-core:PlantMachinery 2026-01-31 07880940 frs-core:PlantMachinery 2025-02-01 2026-01-31 07880940 frs-core:PlantMachinery 2025-01-31 07880940 frs-core:ShareCapital 2026-01-31 07880940 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 07880940 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07880940 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 07880940 frs-bus:SmallEntities 2025-02-01 2026-01-31 07880940 frs-bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 07880940 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07880940 frs-bus:Director1 2025-02-01 2026-01-31 07880940 frs-bus:Director1 2025-01-31 07880940 frs-bus:Director1 2026-01-31 07880940 frs-bus:Director2 2025-02-01 2026-01-31 07880940 frs-bus:Director2 2025-01-31 07880940 frs-bus:Director2 2026-01-31 07880940 frs-countries:EnglandWales 2025-02-01 2026-01-31 07880940 2024-01-31 07880940 2025-01-31 07880940 2024-02-01 2025-01-31 07880940 frs-core:CurrentFinancialInstruments 2025-01-31 07880940 frs-core:ShareCapital 2025-01-31 07880940 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07880940
Peter Brearley Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Paramount Accountancy WS Ltd
12 Greenhead Road
Huddersfield
West Yorkshire
HD1 4EN
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Donna Seville
Siobhan Varley
Company Number 07880940
Registered Office Sanderson House, 22 Station Road
Horsforth
Leeds
LS18 5NT
Accountants Paramount Accountancy WS Ltd
12 Greenhead Road
Huddersfield
West Yorkshire
HD1 4EN
Page 1
Page 2
Accountants' Report
14/10In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the statement of financial position as at year ended 31 January 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
14 October 2026
Paramount Accountancy WS Ltd
12 Greenhead Road
Huddersfield
West Yorkshire
HD1 4EN
Page 2
Page 3
Statement of Financial Position
Registered number: 07880940
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 15,878 15,998
15,878 15,998
CURRENT ASSETS
Stocks 6 59,800 55,000
Debtors 7 2,624,443 195,588
Cash at bank and in hand 728,667 530,926
3,412,910 781,514
Creditors: Amounts Falling Due Within One Year 8 (2,576,947 ) (184,707 )
NET CURRENT ASSETS (LIABILITIES) 835,963 596,807
TOTAL ASSETS LESS CURRENT LIABILITIES 851,841 612,805
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,922 ) (3,910 )
NET ASSETS 847,919 608,895
CAPITAL AND RESERVES
Called up share capital 9 100,000 100,000
Income Statement 747,919 508,895
SHAREHOLDERS' FUNDS 847,919 608,895
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Page 4
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 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 Income Statement.
On behalf of the board
Donna Seville
Director
Siobhan Varley
Director
14 October 2026
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Peter Brearley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07880940 . The registered office is Sanderson House, 22 Station Road, Horsforth, Leeds, LS18 5NT.
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.
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.
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:
Plant & Machinery 20% reducing balance
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.
2.6. 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.
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Page 6
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 600,000
As at 31 January 2026 600,000
Amortisation
As at 1 February 2025 600,000
As at 31 January 2026 600,000
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2025 66,892
Additions 3,848
As at 31 January 2026 70,740
Depreciation
As at 1 February 2025 50,894
Provided during the period 3,968
As at 31 January 2026 54,862
Net Book Value
As at 31 January 2026 15,878
As at 1 February 2025 15,998
6. Stocks
2026 2025
£ £
Work in progress 59,800 55,000
Page 6
Page 7
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 29,799 35,590
Other debtors 2,594,644 159,998
2,624,443 195,588
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 5 1,072
Bank loans and overdrafts - 368
Other creditors 2,400,350 29,128
Taxation and social security 176,592 154,139
2,576,947 184,707
9. Share Capital
2026 2025
£ £
Called Up Share Capital not Paid 66,667 66,667
Called Up Share Capital has been paid up 33,333 33,333
Amount of Allotted, Called Up Share Capital 100,000 100,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mrs Donna Seville 39,145 102,852 105,000 - 36,997
Mrs Siobhan Varley 47,751 110,247 105,000 - 52,998
The above loan was unsecured, bears interest at the offical rate and repayable on demand.
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