Acorah Software Products - Accounts Production 6.9.025 false true Mr Simon Thompson true 1 April 2017 31 March 2018 31 March 2018 06398508 Mr Simon Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06398508 2017-03-31 06398508 2018-03-31 06398508 2017-04-01 2018-03-31 06398508 frs-core:CurrentFinancialInstruments 2018-03-31 06398508 frs-core:CurrentFinancialInstruments 2017-04-01 2018-03-31 06398508 frs-core:Non-currentFinancialInstruments 2018-03-31 06398508 frs-core:Non-currentFinancialInstruments 2017-04-01 2018-03-31 06398508 frs-core:CurrentFinancialInstruments 2017-04-01 2018-03-31 06398508 frs-core:CurrentFinancialInstruments 2018-03-31 06398508 frs-core:AfterOneYear 2017-04-01 2018-03-31 06398508 frs-core:BetweenOneFiveYears 2017-04-01 2018-03-31 06398508 frs-core:BetweenOneFiveYears 2018-03-31 06398508 frs-core:ComputerEquipment 2018-03-31 06398508 frs-core:ComputerEquipment 2017-04-01 2018-03-31 06398508 frs-core:ComputerEquipment 2017-03-31 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Registered number: 06398508
Eccentricity Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2018
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Statement of Changes in Equity 7
Notes to the Financial Statements 8—12
Company Information
Director Mr Simon Thompson
Company Number 06398508
Registered Office 15 Lyfield
Oxshott
Leatherhead
Surrey
KT22 0SH
Accountants CHARLES R. DEAN B.Sc. F.C.A.
Much AddDo Accountants Ltd
Chartered Accountants
PO Box 2710, Lewes
East Sussex
BN8 4BW
Page 1
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2018.
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal Activity
The company's principal activity continues to be that of bespoke electrical installations.
Dividends
The directors recommended a interim dividend of £22,500 per share.
Directors
The directors who held office during the year were as follows:
Mr Simon Thompson
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Simon Thompson
13th November 2018
Page 2
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Eccentricity Ltd For The Year Ended 31 March 2018
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Eccentricity Ltd For The Year Ended 31 March 2018 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Eccentricity Ltd, as a body, in accordance with the terms of our engagement letter dated 21 January 2017. Our work has been undertaken solely to prepare for your approval the accounts of Eccentricity Ltd and state those matters that we have agreed to state to the director of Eccentricity Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eccentricity Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Eccentricity Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Eccentricity Ltd. You consider that Eccentricity Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Eccentricity Ltd. 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.
Charles R Dean BSc FCA
13th November 2018
Much AddDo Accountants Ltd
Chartered Accountants
PO Box 2710, Lewes
East Sussex
BN8 4BW
Page 3
Profit and Loss Account
2018 2017
Notes £ £
TURNOVER 755,619 736,179
Cost of sales (544,021 ) (555,558 )
GROSS PROFIT 211,598 180,621
Administrative expenses (91,168 ) (68,953 )
OPERATING PROFIT 2 120,430 111,668
Other interest receivable and similar income 10 6
Interest payable and similar charges 5 (5,479 ) (4,720 )
PROFIT BEFORE TAXATION 114,961 106,954
Tax on Profit 6 (22,191 ) (21,326 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 92,770 85,628

The notes on pages 8 to 12 form part of these financial statements.
Page 4
Balance Sheet
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 8 12,884 16,322
12,884 16,322
CURRENT ASSETS
Stocks 9 76,669 39,236
Debtors 10 115,126 81,073
Cash at bank and in hand 12,205 7,313
204,000 127,622
Creditors: Amounts Falling Due Within One Year 11 (96,889 ) (66,734 )
NET CURRENT ASSETS (LIABILITIES) 107,111 60,888
TOTAL ASSETS LESS CURRENT LIABILITIES 119,995 77,210
Creditors: Amounts Falling Due After More Than One Year 12 (11,372 ) (15,704 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 14 (2,448 ) (3,101 )
NET ASSETS 106,175 58,405
CAPITAL AND RESERVES
Called up share capital 16 2 2
Profit and Loss Account 106,173 58,403
SHAREHOLDERS' FUNDS 106,175 58,405
For the year ending 31 March 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Simon Thompson
13th November 2018
Page 5

The notes on pages 8 to 12 form part of these financial statements.
Page 6
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2016 2 7,775 7,777
Profit for the year and total comprehensive income - 85,628 85,628
Dividends paid - (35,000) (35,000)
As at 31 March 2017 and 1 April 2017 2 58,403 58,405
Profit for the year and total comprehensive income - 92,770 92,770
Dividends paid - (45,000) (45,000)
As at 31 March 2018 2 106,173 106,175
Page 7
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 Section 1A Small Entities (effective January 2015).
1.2. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is amortised to profit and loss account over its estimated economic life of three years.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
1.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.7. 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.
1.8. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2. Operating Profit
The operating profit is stated after charging:
2018 2017
£ £
Bad debts 319 7,618
Director's remuneration 8,164 7,392
Depreciation of tangible fixed assets - owned 1,070 1,141
Depreciation of tangible fixed assets - hire purchase 3,225 4,300
Page 8
3. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2018 2017
£ £
Wages and salaries 264,027 164,373
Social security costs 22,673 13,387
Other pension costs 1,273 -
287,973 177,760
4. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2018 2017
Office and administration 1 1
Sales, marketing and distribution 1 1
Manufacturing 8 6
10 8
5. Interest Payable
2018 2017
£ £
Bank loans and overdrafts 979 445
Finance charges payable under finance leases and hire purchase contracts 4,500 4,275
5,479 4,720
6. Tax on Profit
Tax Rate 2018 2017
2018 2017 £ £
UK Corporation Tax 19.0 20.0 22,844 19,138
Total Current Tax Charge 22,844 19,138
Deferred Taxation (653 ) 2,188
Total tax charge for the period 22,191 21,326
2018 2017
£ £
Profit before tax 114,961 106,954
Breakdown of Tax Charge is:
Tax on profit at 19% (UK standard rate) 21,845 21,391
Goodwill/depreciation not allowed for tax 812 1,088
Expenses not deductible for tax purposes 347 99
Capital allowances (163 ) (3,440 )
Short term timing differences (650 ) 2,188
Total tax charge for the period 22,191 21,326
Page 9
7. Intangible Assets
Goodwill
£
Cost
As at 1 April 2017 41,354
As at 31 March 2018 41,354
Amortisation
As at 1 April 2017 41,354
As at 31 March 2018 41,354
Net Book Value
As at 31 March 2018 -
As at 1 April 2017 -
8. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2017 2,357 31,982 3,958 38,297
Additions - - 857 857
As at 31 March 2018 2,357 31,982 4,815 39,154
Depreciation
As at 1 April 2017 2,121 17,334 2,520 21,975
Provided during the period 59 3,662 574 4,295
As at 31 March 2018 2,180 20,996 3,094 26,270
Net Book Value
As at 31 March 2018 177 10,986 1,721 12,884
As at 1 April 2017 236 14,648 1,438 16,322
9. Stocks
2018 2017
£ £
Stock - materials and work in progress 76,669 39,236
76,669 39,236
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10. Debtors
2018 2017
£ £
Due within one year
Trade debtors 101,089 65,259
Prepayments and accrued income 5,981 6,154
Retentions 569 569
PAYE & CIS deductions recoverable - 2,071
Other debtors (2) 7,487 7,020
115,126 81,073
11. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Net obligations under finance lease and hire purchase contracts 4,332 4,332
Trade creditors 28,550 28,896
Corporation tax 22,844 19,138
Other taxes and social security 34,611 11,583
Other creditors 2,554 -
Accruals 3,998 2,785
96,889 66,734
12. Creditors: Amounts Falling Due After More Than One Year
2018 2017
£ £
Net obligations under finance lease and hire purchase contracts 11,372 15,704
13. Obligations Under Finance Leases and Hire Purchase
2018 2017
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 4,332 4,332
Between one and five years 11,372 15,704
15,704 20,036
15,704 20,036
14. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2018 2017
£ £
Deferred tax 2,448 3,101
2,448 3,101
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15. Provisions for Liabilities
Deferred Tax
£
As at 1 April 2017 3,101
Increase/(Decrease) in the year (653 )
Balance at 31 March 2018 2,448
16. Share Capital
2018 2017
Allotted, Called up and fully paid 2 2
17. Directors Advances, Credits and Guarantees
Dividends paid to directors
2018 2017
£ £
Mr Simon Thompson 45,000 35,000
18. Dividends
2018 2017
£ £
On equity shares:
Interim dividend paid 45,000 -
Final dividend paid - 35,000
45,000 35,000
19. Ultimate Controlling Party
The company's ultimate controlling party is Mr Simon Thompson by virtue of his ownership of 100% of the issued share capital in the company.
20. General Information
Eccentricity Ltd Registered number 06398508 is a limited by shares company incorporated in England & Wales. The Registered Office is 15 Lyfield, Oxshott, Leatherhead, Surrey, KT22 0SH.
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