IRIS Accounts Production v23.4.0.336 10976136 Board of Directors 1.7.22 30.6.23 30.6.23 0 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh109761362022-06-30109761362023-06-30109761362022-07-012023-06-30109761362021-06-30109761362021-07-012022-06-30109761362022-06-3010976136ns15:EnglandWales2022-07-012023-06-3010976136ns14:PoundSterling2022-07-012023-06-3010976136ns10:Director12022-07-012023-06-3010976136ns10:PrivateLimitedCompanyLtd2022-07-012023-06-3010976136ns10:SmallEntities2022-07-012023-06-3010976136ns10:AuditExempt-NoAccountantsReport2022-07-012023-06-3010976136ns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3010976136ns10:SmallCompaniesRegimeForAccounts2022-07-012023-06-3010976136ns10:FullAccounts2022-07-012023-06-301097613612022-07-012023-06-3010976136ns10:Director22022-07-012023-06-3010976136ns10:RegisteredOffice2022-07-012023-06-3010976136ns5:CurrentFinancialInstruments2023-06-3010976136ns5:CurrentFinancialInstruments2022-06-3010976136ns5:ShareCapital2023-06-3010976136ns5:ShareCapital2022-06-3010976136ns5:SharePremium2023-06-3010976136ns5:SharePremium2022-06-3010976136ns5:FurtherSpecificReserve1ComponentTotalEquity2023-06-3010976136ns5:FurtherSpecificReserve1ComponentTotalEquity2022-06-3010976136ns5:RetainedEarningsAccumulatedLosses2023-06-3010976136ns5:RetainedEarningsAccumulatedLosses2022-06-3010976136ns5:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010976136ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-07-012023-06-3010976136ns5:ComputerEquipment2022-07-012023-06-3010976136ns5:IntangibleAssetsOtherThanGoodwill2022-06-3010976136ns5:IntangibleAssetsOtherThanGoodwill2023-06-3010976136ns5:IntangibleAssetsOtherThanGoodwill2022-06-3010976136ns5:PlantMachinery2022-06-3010976136ns5:PlantMachinery2023-06-3010976136ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3010976136ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-30
REGISTERED NUMBER: 10976136 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

EOS Software Solutions Limited

EOS Software Solutions Limited (Registered number: 10976136)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EOS Software Solutions Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: S S Coyne
S J Simison





REGISTERED OFFICE: c/o Wilson Partners Limited
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN





REGISTERED NUMBER: 10976136 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

EOS Software Solutions Limited (Registered number: 10976136)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 4,641 9,532
Tangible assets 5 - -
4,641 9,532

CURRENT ASSETS
Debtors 6 1,144 -
Cash at bank 359 8,393
1,503 8,393
CREDITORS
Amounts falling due within one year 7 (190,812 ) (179,321 )
NET CURRENT LIABILITIES (189,309 ) (170,928 )
TOTAL ASSETS LESS CURRENT LIABILITIES (184,668 ) (161,396 )

CAPITAL AND RESERVES
Called up share capital 12 10
Share premium 69,998 -
Other reserves - 60,000
Retained earnings (254,678 ) (221,406 )
(184,668 ) (161,396 )

EOS Software Solutions Limited (Registered number: 10976136)

Balance Sheet - continued
30 June 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2024 and were signed on its behalf by:





S J Simison - Director


EOS Software Solutions Limited (Registered number: 10976136)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

EOS Software Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared on a going concern basis as in the opinion of the directors the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.The company's key area of estimation relates to the likely future revenues arising from capitalised development costs which support the carrying value of the development costs in the balance sheet.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for the provision of services in the ordinary nature of the business.

Turnover is recognised when the service is provided.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


EOS Software Solutions Limited (Registered number: 10976136)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2022
and 30 June 2023 237,468
AMORTISATION
At 1 July 2022 227,936
Charge for year 4,891
At 30 June 2023 232,827
NET BOOK VALUE
At 30 June 2023 4,641
At 30 June 2022 9,532

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 1,182
DEPRECIATION
At 1 July 2022
and 30 June 2023 1,182
NET BOOK VALUE
At 30 June 2023 -

EOS Software Solutions Limited (Registered number: 10976136)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 769 -
Other debtors 375 -
1,144 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 7,873 3,929
Taxation and social security 238 209
Other creditors 182,701 175,183
190,812 179,321

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S S Coyne.