Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 06971046 Mr Brian Elliot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06971046 2022-07-31 06971046 2023-07-31 06971046 2022-08-01 2023-07-31 06971046 frs-core:CurrentFinancialInstruments 2023-07-31 06971046 frs-core:ComputerEquipment 2023-07-31 06971046 frs-core:ComputerEquipment 2022-08-01 2023-07-31 06971046 frs-core:ComputerEquipment 2022-07-31 06971046 frs-core:PlantMachinery 2023-07-31 06971046 frs-core:PlantMachinery 2022-08-01 2023-07-31 06971046 frs-core:PlantMachinery 2022-07-31 06971046 frs-core:ShareCapital 2023-07-31 06971046 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 06971046 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 06971046 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 06971046 frs-bus:SmallEntities 2022-08-01 2023-07-31 06971046 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 06971046 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 06971046 frs-bus:Director1 2022-08-01 2023-07-31 06971046 1 2022-08-01 2023-07-31 06971046 frs-countries:EnglandWales 2022-08-01 2023-07-31 06971046 2021-07-31 06971046 2022-07-31 06971046 2021-08-01 2022-07-31 06971046 frs-core:CurrentFinancialInstruments 2022-07-31 06971046 frs-core:ShareCapital 2022-07-31 06971046 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 06971046 1 2021-08-01 2022-07-31
Registered number: 06971046
Elliot Building Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06971046
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,006 1,623
1,006 1,623
CURRENT ASSETS
Debtors 5 7,278 3,576
Cash at bank and in hand 7,960 19,402
15,238 22,978
Creditors: Amounts Falling Due Within One Year 6 (15,624 ) (16,854 )
NET CURRENT ASSETS (LIABILITIES) (386 ) 6,124
TOTAL ASSETS LESS CURRENT LIABILITIES 620 7,747
NET ASSETS 620 7,747
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 520 7,647
SHAREHOLDERS' FUNDS 620 7,747
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 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 Brian Elliot
Director
8 April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elliot Building Services Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 06971046 . The registered office is 22 Stephens Road, Mortimer Common, Reading, Berkshire, RG7 3TU.
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 recognised based on the stage of completion. The stage of completion is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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:
Office equipment 25% straight line
Computer equipment 33% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.5. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.

3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 1 2
1 2
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4. Tangible Assets
Office equipment Computer equipment Total
£ £ £
Cost
As at 1 August 2022 1,593 2,201 3,794
As at 31 July 2023 1,593 2,201 3,794
Depreciation
As at 1 August 2022 1,267 904 2,171
Provided during the period 98 519 617
As at 31 July 2023 1,365 1,423 2,788
Net Book Value
As at 31 July 2023 228 778 1,006
As at 1 August 2022 326 1,297 1,623
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,136 3,576
Other debtors 5,142 -
7,278 3,576
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors - 515
Taxation and social security 15,624 16,339
15,624 16,854
7. Directors Advances, Credits and Guarantees
Included within Debtors are loans to director. The balance at the year end was £5,142 (2022 : £515 cr).
The above loan is unsecured, interest free and repayable on demand.
The above loan is unsecured, interest free and repayable on demand.
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