Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 04343349 Mr Michael Creek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04343349 2022-08-31 04343349 2023-08-31 04343349 2022-09-01 2023-08-31 04343349 frs-core:CurrentFinancialInstruments 2023-08-31 04343349 frs-core:FurnitureFittings 2023-08-31 04343349 frs-core:FurnitureFittings 2022-09-01 2023-08-31 04343349 frs-core:FurnitureFittings 2022-08-31 04343349 frs-core:NetGoodwill 2023-08-31 04343349 frs-core:NetGoodwill 2022-09-01 2023-08-31 04343349 frs-core:NetGoodwill 2022-08-31 04343349 frs-core:MotorVehicles 2023-08-31 04343349 frs-core:MotorVehicles 2022-09-01 2023-08-31 04343349 frs-core:MotorVehicles 2022-08-31 04343349 frs-core:PlantMachinery 2023-08-31 04343349 frs-core:PlantMachinery 2022-09-01 2023-08-31 04343349 frs-core:PlantMachinery 2022-08-31 04343349 frs-core:RevaluationReserve 2022-08-31 04343349 frs-core:RevaluationReserve 2023-08-31 04343349 frs-core:ShareCapital 2023-08-31 04343349 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 04343349 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 04343349 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 04343349 frs-bus:SmallEntities 2022-09-01 2023-08-31 04343349 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 04343349 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04343349 frs-core:UnlistedNon-exchangeTraded 2023-08-31 04343349 frs-core:UnlistedNon-exchangeTraded 2022-08-31 04343349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 04343349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 04343349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04343349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04343349 frs-bus:Director1 2022-09-01 2023-08-31 04343349 frs-countries:EnglandWales 2022-09-01 2023-08-31 04343349 2021-08-31 04343349 2022-08-31 04343349 2021-09-01 2022-08-31 04343349 frs-core:CurrentFinancialInstruments 2022-08-31 04343349 frs-core:RevaluationReserve 2022-08-31 04343349 frs-core:ShareCapital 2022-08-31 04343349 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 04343349
EPOS Limited
Financial Statements
For The Year Ended 31 August 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04343349
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,649 1,690
Investments 6 22,013 22,013
23,662 23,703
CURRENT ASSETS
Debtors 7 - 5,585
- 5,585
Creditors: Amounts Falling Due Within One Year 8 (95,401 ) (92,458 )
NET CURRENT ASSETS (LIABILITIES) (95,401 ) (86,873 )
TOTAL ASSETS LESS CURRENT LIABILITIES (71,739 ) (63,170 )
NET LIABILITIES (71,739 ) (63,170 )
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve 10 22,013 22,013
Profit and Loss Account (94,752 ) (86,183 )
SHAREHOLDERS' FUNDS (71,739) (63,170)
Page 1
Page 2
For the year ending 31 August 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 Michael Creek
Director
30/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EPOS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04343349 . The registered office is 2a Bellevue Road, London, N11 3ER.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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 -
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 3,500
As at 31 August 2023 3,500
Amortisation
As at 1 September 2022 3,500
As at 31 August 2023 3,500
Net Book Value
As at 31 August 2023 -
As at 1 September 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2022 419 31,999 5,247 37,665
Disposals - (1,489 ) - (1,489 )
As at 31 August 2023 419 30,510 5,247 36,176
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2022 419 30,510 5,046 35,975
Provided during the period - - 41 41
Disposals - (1,489 ) - (1,489 )
As at 31 August 2023 419 29,021 5,087 34,527
Net Book Value
As at 31 August 2023 - 1,489 160 1,649
As at 1 September 2022 - 1,489 201 1,690
6. Investments
Unlisted
£
Cost
As at 1 September 2022 22,013
As at 31 August 2023 22,013
Provision
As at 1 September 2022 -
As at 31 August 2023 -
Net Book Value
As at 31 August 2023 22,013
As at 1 September 2022 22,013
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 5,318
Other debtors - 267
- 5,585
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 1,422
Bank loans and overdrafts - 18,277
Amounts owed to participating interests 67,114 46,759
Other creditors 28,288 26,000
95,401 92,458
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4
Page 5
10. Reserves
Revaluation Reserve
£
As at 1 September 2022 22,013
As at 31 August 2023 22,013
11. Related Party Transactions
Creek Audio

Creek Audio

The balance to related parties at year end 31 August 2023 was £67,113.73 (2022 - £46,759.06)
Page 5