Acorah Software Products - Accounts Production 15.0.600 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 11200713 Mrs Richa Kalra Mr Vikas Kalra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11200713 2023-02-28 11200713 2024-02-29 11200713 2023-03-01 2024-02-29 11200713 frs-core:CurrentFinancialInstruments 2024-02-29 11200713 frs-core:Non-currentFinancialInstruments 2024-02-29 11200713 frs-core:ComputerEquipment 2024-02-29 11200713 frs-core:ComputerEquipment 2023-03-01 2024-02-29 11200713 frs-core:ComputerEquipment 2023-02-28 11200713 frs-core:FurnitureFittings 2024-02-29 11200713 frs-core:FurnitureFittings 2023-03-01 2024-02-29 11200713 frs-core:FurnitureFittings 2023-02-28 11200713 frs-core:ShareCapital 2024-02-29 11200713 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 11200713 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11200713 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 11200713 frs-bus:SmallEntities 2023-03-01 2024-02-29 11200713 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11200713 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 11200713 frs-bus:Director1 2023-03-01 2024-02-29 11200713 frs-bus:Director2 2023-03-01 2024-02-29 11200713 frs-countries:EnglandWales 2023-03-01 2024-02-29 11200713 2022-02-28 11200713 2023-02-28 11200713 2022-03-01 2023-02-28 11200713 frs-core:CurrentFinancialInstruments 2023-02-28 11200713 frs-core:Non-currentFinancialInstruments 2023-02-28 11200713 frs-core:ShareCapital 2023-02-28 11200713 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 11200713
EPLUST CONSULTANCY LIMITED
Unaudited Financial Statements
For The Year Ended 29 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11200713
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 298 184
298 184
CURRENT ASSETS
Debtors 5 77,585 13,200
Cash at bank and in hand 123,574 147,814
201,159 161,014
Creditors: Amounts Falling Due Within One Year 6 (43,654 ) (22,582 )
NET CURRENT ASSETS (LIABILITIES) 157,505 138,432
TOTAL ASSETS LESS CURRENT LIABILITIES 157,803 138,616
NET ASSETS 157,803 138,616
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 157,793 138,606
SHAREHOLDERS' FUNDS 157,803 138,616
Page 1
Page 2
For the year ending 29 February 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 Vikas Kalra
Director
31st July 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
EPLUST CONSULTANCY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11200713 . The registered office is 82 High Street, Golborne, Warrington, WA3 3DA.
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.
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:
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33.33% straight line
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2023 216 2,380 2,596
Additions - 213 213
Disposals - (175 ) (175 )
As at 29 February 2024 216 2,418 2,634
Depreciation
As at 1 March 2023 32 2,380 2,412
Provided during the period 28 71 99
Disposals - (175 ) (175 )
As at 29 February 2024 60 2,276 2,336
Net Book Value
As at 29 February 2024 156 142 298
As at 1 March 2023 184 - 184
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,969 13,200
Directors' loan accounts 46,816 -
61,785 13,200
Due after more than one year
Corporation tax recoverable assets 15,800 -
77,585 13,200
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 33,968 14,784
Other taxes and social security 320 263
VAT 9,366 6,365
Directors' loan accounts - 1,170
43,654 22,582
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 4