Acorah Software Products - Accounts Production 14.5.601 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 6466624 Mr COLIN HAMBLETON Mr ENZO PISCICELLI Mr MAX CRANE Mr ENZO PISCICELLI true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 6466624 2023-01-31 6466624 2024-01-31 6466624 2023-02-01 2024-01-31 6466624 frs-core:CurrentFinancialInstruments 2024-01-31 6466624 frs-core:Non-currentFinancialInstruments 2024-01-31 6466624 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 6466624 frs-core:FurnitureFittings 2024-01-31 6466624 frs-core:FurnitureFittings 2023-02-01 2024-01-31 6466624 frs-core:FurnitureFittings 2023-01-31 6466624 frs-core:MotorVehicles 2024-01-31 6466624 frs-core:MotorVehicles 2023-02-01 2024-01-31 6466624 frs-core:MotorVehicles 2023-01-31 6466624 frs-core:OtherResidualIntangibleAssets 2024-01-31 6466624 frs-core:OtherResidualIntangibleAssets 2023-01-31 6466624 frs-core:ShareCapital 2024-01-31 6466624 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 6466624 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 6466624 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 6466624 frs-bus:SmallEntities 2023-02-01 2024-01-31 6466624 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 6466624 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 6466624 1 2023-02-01 2024-01-31 6466624 frs-bus:Director1 2023-02-01 2024-01-31 6466624 frs-bus:Director2 2023-02-01 2024-01-31 6466624 frs-bus:Director3 2023-02-01 2024-01-31 6466624 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 6466624 frs-countries:EnglandWales 2023-02-01 2024-01-31 6466624 2022-01-31 6466624 2023-01-31 6466624 2022-02-01 2023-01-31 6466624 frs-core:CurrentFinancialInstruments 2023-01-31 6466624 frs-core:Non-currentFinancialInstruments 2023-01-31 6466624 frs-core:ShareCapital 2023-01-31 6466624 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 6466624
EMV (YORKSHIRE) LIMITED
Unaudited Financial Statements
For The Year Ended 31 January 2024
QUALITY BUSINESS SERVICES (YORKSHIRE) LIMITED
Association of Accounting Technicians
20 HIGH STREET
QUEENSBURY
BRADFORD
WEST YORKSHIRE
BD13 2PA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 6466624
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 16,698 19,305
16,698 19,305
CURRENT ASSETS
Debtors 6 8,339 5,274
Cash at bank and in hand 306,483 264,738
314,822 270,012
Creditors: Amounts Falling Due Within One Year 7 (105,104 ) (80,095 )
NET CURRENT ASSETS (LIABILITIES) 209,718 189,917
TOTAL ASSETS LESS CURRENT LIABILITIES 226,416 209,222
Creditors: Amounts Falling Due After More Than One Year 8 (16,677 ) (26,677 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,173 ) (3,668 )
NET ASSETS 206,566 178,877
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 206,466 178,777
SHAREHOLDERS' FUNDS 206,566 178,877
Page 1
Page 2
For the year ending 31 January 2024 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 COLIN HAMBLETON
Director
Mr ENZO PISCICELLI
Director
Mr MAX CRANE
Director
30 April 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EMV (Yorkshire) Ltd, Registered number 6466624 is a limited by shares company incorporated in England & Wales. The Registered Office is 22 School Lane, Addingham, Ilkley, West Yorkshire, LS29 0JF.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are a lease premium. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
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Page 4
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 11 12
11 12
4. Intangible Assets
Other
£
Cost
As at 1 February 2023 21,685
As at 31 January 2024 21,685
Amortisation
As at 1 February 2023 21,685
As at 31 January 2024 21,685
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2023 13,400 106,701 120,101
Additions - 2,958 2,958
As at 31 January 2024 13,400 109,659 123,059
Depreciation
As at 1 February 2023 5,862 94,934 100,796
Provided during the period 1,884 3,681 5,565
As at 31 January 2024 7,746 98,615 106,361
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 January 2024 5,654 11,044 16,698
As at 1 February 2023 7,538 11,767 19,305
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,725 2,714
Directors' loan accounts 5,614 2,560
8,339 5,274
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Corporation tax 75,692 48,380
Other taxes and social security 16,667 15,765
Creditors and accruals 2,745 5,950
105,104 80,095
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 16,677 26,677
16,677 26,677
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 200,000 180,000
200,000 180,000
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Page 6
11. Ultimate Controlling Party
The company's ultimate controlling party are the Directors by virtue of their ownership of 75% of the issued share capital in the company.
Page 6