Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 12896051 Mr R B Hill Mr A Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12896051 2022-12-31 12896051 2023-12-31 12896051 2023-01-01 2023-12-31 12896051 frs-core:CurrentFinancialInstruments 2023-12-31 12896051 frs-core:Non-currentFinancialInstruments 2023-12-31 12896051 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 12896051 frs-core:OtherResidualIntangibleAssets 2023-12-31 12896051 frs-core:OtherResidualIntangibleAssets 2022-12-31 12896051 frs-core:ShareCapital 2023-12-31 12896051 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12896051 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12896051 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 12896051 frs-bus:SmallEntities 2023-01-01 2023-12-31 12896051 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12896051 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 12896051 frs-core:CostValuation 2022-12-31 12896051 frs-core:CostValuation 2023-12-31 12896051 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 12896051 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 12896051 frs-bus:Director1 2023-01-01 2023-12-31 12896051 frs-bus:Director2 2023-01-01 2023-12-31 12896051 frs-countries:EnglandWales 2023-01-01 2023-12-31 12896051 2021-12-31 12896051 2022-12-31 12896051 2022-01-01 2022-12-31 12896051 frs-core:CurrentFinancialInstruments 2022-12-31 12896051 frs-core:Non-currentFinancialInstruments 2022-12-31 12896051 frs-core:ShareCapital 2022-12-31 12896051 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 12896051
EOC Services (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12896051
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 196,957 196,957
Investments 5 2,278,100 2,278,100
2,475,057 2,475,057
CURRENT ASSETS
Debtors 6 - 23,798
Cash at bank and in hand 1,513 1,430
1,513 25,228
Creditors: Amounts Falling Due Within One Year 7 (1,167,076 ) (2,439,338 )
NET CURRENT ASSETS (LIABILITIES) (1,165,563 ) (2,414,110 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,309,494 60,947
Creditors: Amounts Falling Due After More Than One Year 8 (1,518,894 ) (161,404 )
NET LIABILITIES (209,400 ) (100,457 )
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account (210,400 ) (101,457 )
SHAREHOLDERS' FUNDS (209,400) (100,457)
Page 1
Page 2
For the year ending 31 December 2023 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 R B Hill
Director
23 April 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EOC Services (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12896051 . The registered office is Sovereign Way, Trafalgar Industrial Estate, Downham Market, Norfolk, PE38 9SW.  The presentation currency of the financial statements is the Pound Sterling (£).
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are being amortised evenly over its estimated useful life of nil years.
Investments in subsidiary undertakings are recognised at cost.
2.4. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 3
Page 4
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 196,957
As at 31 December 2023 196,957
Net Book Value
As at 31 December 2023 196,957
As at 1 January 2023 196,957
5. Investments
Subsidiaries
£
Cost
As at 1 January 2023 2,278,100
As at 31 December 2023 2,278,100
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 2,278,100
As at 1 January 2023 2,278,100
6. Debtors
2023 2022
£ £
Due within one year
Other debtors - 23,798
- 23,798
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other loans 792,676 607,106
Other creditors 374,400 1,830,982
Taxation and social security - 1,250
1,167,076 2,439,338
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 168,894 161,404
Other creditors 1,350,000 -
1,518,894 161,404
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
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