Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07913881 Dr Victoria Millson-Brown Mr Alan Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07913881 2025-03-31 07913881 2026-03-31 07913881 2025-04-01 2026-03-31 07913881 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07913881 frs-core:RevaluationReserve 2025-04-01 2026-03-31 07913881 frs-core:RevaluationReserve 2025-03-31 07913881 frs-core:RevaluationReserve 2026-03-31 07913881 frs-core:ShareCapital 2026-03-31 07913881 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 07913881 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 07913881 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07913881 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07913881 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 07913881 frs-bus:SmallEntities 2025-04-01 2026-03-31 07913881 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07913881 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07913881 frs-core:CostValuation 2025-03-31 07913881 frs-core:AdditionsToInvestments 2026-03-31 07913881 frs-core:DisposalsRepaymentsInvestments 2026-03-31 07913881 frs-core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 07913881 frs-core:CostValuation 2026-03-31 07913881 frs-bus:Director1 2025-04-01 2026-03-31 07913881 frs-bus:Director1 2025-03-31 07913881 frs-bus:Director1 2026-03-31 07913881 frs-bus:Director2 2025-04-01 2026-03-31 07913881 frs-countries:EnglandWales 2025-04-01 2026-03-31 07913881 2024-03-31 07913881 2025-03-31 07913881 2024-04-01 2025-03-31 07913881 frs-core:RevaluationReserve 2025-03-31 07913881 frs-core:ShareCapital 2025-03-31 07913881 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07913881
Brown Gordon Consulting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
TaxAssist Accountants
30 North Street
Keighley
BD21 3SE
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 07913881
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 136 181
Investments 5 477,349 397,368
477,485 397,549
CURRENT ASSETS
Debtors 54,622 66,636
Cash at bank and in hand 5,340 10,591
59,962 77,227
Creditors: Amounts Falling Due Within One Year (4,802 ) (4,887 )
NET CURRENT ASSETS (LIABILITIES) 55,160 72,340
TOTAL ASSETS LESS CURRENT LIABILITIES 532,645 469,889
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,370 ) (17,321 )
NET ASSETS 501,275 452,568
CAPITAL AND RESERVES
Called up share capital 6 50 50
Revaluation reserve 8 125,345 90,981
Profit and Loss Account 375,880 361,537
SHAREHOLDERS' FUNDS 501,275 452,568
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For the year ending 31 March 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Alan Brown
Director
31st July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Brown Gordon Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07913881 . The registered office is Morven, 2 Grove Road, Ilkley, LS29 9PE.
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.
The financial statements for the year represent the first annual financial statements of Brown Gordon Consulting Ltd prepared in accordance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland, including Section 1A for small entities. Previously, the company applied FRS 105 – The Financial Reporting Standard applicable to the Micro‑entities Regime.
The date of transition to FRS 102 is 1st April 2024, being the start of the earliest period presented. The comparative figures for the year ended 31st March 2024 and opening balances at the transition date have been restated to comply with FRS 102, following the requirements in Section 35 of that Standard.
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. 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 25% reducing balance
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2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  2 (2025: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 April 2025 4,610
As at 31 March 2026 4,610
Depreciation
As at 1 April 2025 4,429
Provided during the period 45
As at 31 March 2026 4,474
Net Book Value
As at 31 March 2026 136
As at 1 April 2025 181
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5. Investments
Total
£
Cost or Valuation
As at 1 April 2025 397,368
Additions 69,706
Disposals (24,089 )
Revaluations 34,364
As at 31 March 2026 477,349
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 477,349
As at 1 April 2025 397,368
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 50 50
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Alan Brown 15,690 3,678 15,690 - 3,678
The above loan is unsecured and repayable on demand.
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8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 90,981 361,537
Profit for year - 14,843
Surplus on revaluation 34,364 -
Other comprehensive income for the year 34,364 -
Total comprehensive income for the year 34,364 14,843
Dividends paid - (500)
As at 31 March 2026 125,345 375,880
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