Acorah Software Products - Accounts Production 16.0.110 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 13490145 Mrs Emily Baldwin Mr Matthew Baldwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13490145 2023-07-31 13490145 2024-07-31 13490145 2023-08-01 2024-07-31 13490145 frs-core:CurrentFinancialInstruments 2024-07-31 13490145 frs-core:Non-currentFinancialInstruments 2024-07-31 13490145 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-01 2024-07-31 13490145 frs-core:OtherResidualIntangibleAssets 2024-07-31 13490145 frs-core:OtherResidualIntangibleAssets 2023-08-01 2024-07-31 13490145 frs-core:OtherResidualIntangibleAssets 2023-07-31 13490145 frs-core:ShareCapital 2024-07-31 13490145 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 13490145 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13490145 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 13490145 frs-bus:SmallEntities 2023-08-01 2024-07-31 13490145 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13490145 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13490145 frs-bus:Director1 2023-08-01 2024-07-31 13490145 frs-bus:Director2 2023-08-01 2024-07-31 13490145 frs-countries:EnglandWales 2023-08-01 2024-07-31 13490145 2022-07-31 13490145 2023-07-31 13490145 2022-08-01 2023-07-31 13490145 frs-core:CurrentFinancialInstruments 2023-07-31 13490145 frs-core:Non-currentFinancialInstruments 2023-07-31 13490145 frs-core:ShareCapital 2023-07-31 13490145 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 13490145
ECB Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13490145
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,750,693 3,839,996
3,750,693 3,839,996
CURRENT ASSETS
Debtors 5 155,101 189,579
Cash at bank and in hand 67,199 89,366
222,300 278,945
Creditors: Amounts Falling Due Within One Year 6 (1,613,654 ) (1,548,935 )
NET CURRENT ASSETS (LIABILITIES) (1,391,354 ) (1,269,990 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,359,339 2,570,006
Creditors: Amounts Falling Due After More Than One Year 7 (2,512,666 ) (2,666,666 )
NET LIABILITIES (153,327 ) (96,660 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (153,329 ) (96,662 )
SHAREHOLDERS' FUNDS (153,327) (96,660)
Page 1
Page 2
For the year ending 31 July 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
Mrs Emily Baldwin
Director
22 October 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
ECB Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13490145 . The registered office is Woodhouse, Holbeach Road, Spalding, Lincolnshire, PE12 6JP.
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.

These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Going Concern Disclosure
The directors have confirmed the company is a going concern and have agreed to support the company for a further 12 months following approval of the accounts.
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 royalties received.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are royalty rights. It is amortised to profit and loss account over its estimated economic life of 45 years which is the period at which the economic benefit of the royalty rights is due to expire.
2.5. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows: 5 (2023: 5)
5 5
4. Intangible Assets
Other
£
Cost
As at 1 August 2023 4,018,600
As at 31 July 2024 4,018,600
Amortisation
As at 1 August 2023 178,604
Provided during the period 89,303
As at 31 July 2024 267,907
Net Book Value
As at 31 July 2024 3,750,693
As at 1 August 2023 3,839,996
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 155,101 189,579
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 333,334 333,334
Other creditors 1,190,778 1,190,779
Accruals and deferred income 89,542 24,822
1,613,654 1,548,935
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,512,666 2,666,666
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against the assets of the company
2024 2023
£ £
Bank loans and overdrafts 2,846,000 3,000,000
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4