Acorah Software Products - Accounts Production 12.4.002 false 1 January 2021 31 December 2021 31 December 2021 06807733 Mr Stephen Dumelow Mr Gunnar Van Der Steur Mr Stephen Dumelow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06807733 2020-12-31 06807733 2021-12-31 06807733 2021-01-01 2021-12-31 06807733 frs-core:CurrentFinancialInstruments 2021-12-31 06807733 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 06807733 frs-core:Non-currentFinancialInstruments 2021-12-31 06807733 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 06807733 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 06807733 frs-core:CurrentFinancialInstruments 2021-12-31 06807733 frs-core:AfterOneYear 2021-01-01 2021-12-31 06807733 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 06807733 frs-core:BetweenOneFiveYears 2021-12-31 06807733 frs-core:ComputerEquipment 2021-12-31 06807733 frs-core:ComputerEquipment 2021-01-01 2021-12-31 06807733 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Registered number: 06807733
EFC Systems UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
MSB & Co Canvey Island Limited

Accountants and Tax Advisors

14 Furtherwick Road
Canvey Island
Essex
SS8 7AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06807733
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 116,712 121,170
116,712 121,170
CURRENT ASSETS
Stocks 4 69,786 66,926
Debtors 5 82,158 143,976
Cash at bank and in hand 254,233 188,996
406,177 399,898
Creditors: Amounts Falling Due Within One Year 6 (80,409 ) (62,596 )
NET CURRENT ASSETS (LIABILITIES) 325,768 337,302
TOTAL ASSETS LESS CURRENT LIABILITIES 442,480 458,472
Creditors: Amounts Falling Due After More Than One Year 7 (34,491 ) (49,419 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,423 ) (1,678 )
NET ASSETS 406,566 407,375
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 406,466 407,275
SHAREHOLDERS' FUNDS 406,566 407,375
Page 1
Page 2
For the year ending 31 December 2021 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.
On behalf of the board
Mr Stephen Dumelow
Director
22nd August 2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
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 FRS 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:
Freehold 2% straight line
Fixtures & Fittings 15% reducing balance
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.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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1.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 as follows:
2021 2020
Office and administration 2 2
2 2
3. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2021 133,170 38,124 171,294
As at 31 December 2021 133,170 38,124 171,294
Depreciation
As at 1 January 2021 23,968 26,156 50,124
Provided during the period 2,663 1,795 4,458
As at 31 December 2021 26,631 27,951 54,582
Net Book Value
As at 31 December 2021 106,539 10,173 116,712
As at 1 January 2021 109,202 11,968 121,170
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4. Stocks
2021 2020
£ £
Stock - materials 69,786 66,926
69,786 66,926
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 79,305 141,058
Prepayments and accrued income 1,228 1,293
Other debtors - S455 Corporation Tax 1,625 1,625
82,158 143,976
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 53,330 44,396
Bank loans and overdrafts 8,592 548
Corporation tax 964 6,520
PAYE control 868 5,317
VAT 10,160 2,594
Accruals and deferred income 3,000 3,000
Directors' loan accounts 3,495 221
80,409 62,596
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 34,491 49,419
34,491 49,419
8. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
9. General Information
EFC Systems UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06807733 . The registered office is Unit 16 Mapledean Works, Maldon Road, Latchingdon, Essex, CM3 6LG.
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