Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 03059984 Mr Vincent Chin Mrs Sandra Chin Mrs Sandra Chin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03059984 2023-05-31 03059984 2024-05-31 03059984 2023-06-01 2024-05-31 03059984 frs-core:CurrentFinancialInstruments 2024-05-31 03059984 frs-core:ComputerEquipment 2024-05-31 03059984 frs-core:ComputerEquipment 2023-06-01 2024-05-31 03059984 frs-core:ComputerEquipment 2023-05-31 03059984 frs-core:PlantMachinery 2024-05-31 03059984 frs-core:PlantMachinery 2023-06-01 2024-05-31 03059984 frs-core:PlantMachinery 2023-05-31 03059984 frs-core:ShareCapital 2024-05-31 03059984 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 03059984 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 03059984 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 03059984 frs-bus:SmallEntities 2023-06-01 2024-05-31 03059984 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 03059984 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 03059984 frs-bus:Director1 2023-06-01 2024-05-31 03059984 frs-bus:Director2 2023-06-01 2024-05-31 03059984 frs-bus:CompanySecretary1 2023-06-01 2024-05-31 03059984 frs-countries:EnglandWales 2023-06-01 2024-05-31 03059984 2022-05-31 03059984 2023-05-31 03059984 2022-06-01 2023-05-31 03059984 frs-core:CurrentFinancialInstruments 2023-05-31 03059984 frs-core:ShareCapital 2023-05-31 03059984 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 03059984
Episteme Computer Systems Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03059984
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,303 2,959
7,303 2,959
CURRENT ASSETS
Cash at bank and in hand 21,592 30,909
21,592 30,909
Creditors: Amounts Falling Due Within One Year 5 (18,249 ) (21,573 )
NET CURRENT ASSETS (LIABILITIES) 3,343 9,336
TOTAL ASSETS LESS CURRENT LIABILITIES 10,646 12,295
NET ASSETS 10,646 12,295
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 10,644 12,293
SHAREHOLDERS' FUNDS 10,646 12,295
Page 1
Page 2
For the year ending 31 May 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 Vincent Chin
Director
06/08/2024
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
Episteme Computer Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03059984 . The registered office is 29 Arthur Road, Wokingham, Berkshire, RG41 2SS.
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. 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:
Plant & Machinery Depreciated over 3 years
Computer Equipment Depreciated over 3 years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2023 75,039 55,299 130,338
Additions - 7,043 7,043
Disposals (74,915 ) (49,517 ) (124,432 )
As at 31 May 2024 124 12,825 12,949
Depreciation
As at 1 June 2023 74,963 52,416 127,379
Provided during the period 41 2,659 2,700
Disposals (74,916 ) (49,517 ) (124,433 )
As at 31 May 2024 88 5,558 5,646
Net Book Value
As at 31 May 2024 36 7,267 7,303
As at 1 June 2023 76 2,883 2,959
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Corporation tax 9,354 12,143
VAT 7,711 8,141
Other creditors 59 50
Accruals and deferred income 1,125 1,240
18,249 21,573
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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