Acorah Software Products - Accounts Production 15.0.500 false true true 31 March 2023 1 April 2022 false 1 April 2023 30 June 2024 30 June 2024 09990286 Mr S J Jenkins Mr P Willcocks Mr N R Gorman East Hampshire District Council Penns Place, Petersfield, Hampshire. GU31 4EX true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09990286 2023-03-31 09990286 2024-06-30 09990286 2023-04-01 2024-06-30 09990286 frs-core:CurrentFinancialInstruments 2024-06-30 09990286 frs-core:Non-currentFinancialInstruments 2024-06-30 09990286 frs-core:ComputerEquipment 2024-06-30 09990286 frs-core:ComputerEquipment 2023-04-01 2024-06-30 09990286 frs-core:ComputerEquipment 2023-03-31 09990286 frs-core:ShareCapital 2024-06-30 09990286 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09990286 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-06-30 09990286 frs-bus:FilletedAccounts 2023-04-01 2024-06-30 09990286 frs-bus:SmallEntities 2023-04-01 2024-06-30 09990286 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-06-30 09990286 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-06-30 09990286 1 2023-04-01 2024-06-30 09990286 frs-bus:Director1 2023-04-01 2024-06-30 09990286 frs-bus:Director2 2023-04-01 2024-06-30 09990286 frs-bus:Director3 2023-04-01 2024-06-30 09990286 frs-countries:EnglandWales 2023-04-01 2024-06-30 09990286 2022-03-31 09990286 2023-03-31 09990286 2022-04-01 2023-03-31 09990286 frs-core:CurrentFinancialInstruments 2023-03-31 09990286 frs-core:Non-currentFinancialInstruments 2023-03-31 09990286 frs-core:ShareCapital 2023-03-31 09990286 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
EH Commercial Services Limited
Unaudited Financial Statements
For the Period 1 April 2023 to 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09990286
30 June 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 5,055
- 5,055
CURRENT ASSETS
Debtors 5 12,080 148,743
Cash at bank and in hand 35,581 66,247
47,661 214,990
Creditors: Amounts Falling Due Within One Year 6 (153,617 ) (213,078 )
NET CURRENT ASSETS (LIABILITIES) (105,956 ) 1,912
TOTAL ASSETS LESS CURRENT LIABILITIES (105,956 ) 6,967
Creditors: Amounts Falling Due After More Than One Year 7 (52,767 ) (52,767 )
NET LIABILITIES (158,723 ) (45,800 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (158,823 ) (45,900 )
SHAREHOLDERS' FUNDS (158,723) (45,800)
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For the period ending 30 June 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 N R Gorman
Director
4 July 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
EH Commercial Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09990286 . The registered office is Council Offices, Penns Place, Petersfield, Hampshire, GU31 4EX.
2. Accounting Policies
2.1. 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.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading.
2.3. 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 rendering of services and 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.
2.4. 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:
Computer Equipment straight line over 3-5 years
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
The average number of employees, including directors, during the year was as follows:
30 June 2024 31 March 2023
Office and administration 20 21
20 21
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 34,721
Disposals (34,721 )
Depreciation
As at 1 April 2023 29,666
Disposals (29,666 )
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 -
As at 1 April 2023 5,055
5. Debtors
30 June 2024 31 March 2023
£ £
Due within one year
Trade debtors - 143,148
Other debtors 12,080 5,595
12,080 148,743
6. Creditors: Amounts Falling Due Within One Year
30 June 2024 31 March 2023
£ £
Trade creditors 147,617 122,397
Amounts owed to participating interests 6,000 6,000
Other creditors - 64,900
Taxation and social security - 19,781
153,617 213,078
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2024 31 March 2023
£ £
Amounts owed to parent undertaking 52,767 52,767
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8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by way of floating charge over the assets of the company.
30 June 2024 31 March 2023
£ £
Other Creditors 58,767 58,767
9. Share Capital
30 June 2024 31 March 2023
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
10. Ultimate Parent Undertaking and Controlling Party
The company is a subsidiary undertaking of East Hampshire District Council. The ultimate controlling party is East Hampshire District Council with address Penns Place, Petersfield, Hampshire. GU31 4EX.
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