Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 January 2024 31 January 2024 SC702385 Mr Fergus Macdonald Mrs Emma Macdonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC702385 2022-12-31 SC702385 2024-01-31 SC702385 2023-01-01 2024-01-31 SC702385 frs-core:CurrentFinancialInstruments 2024-01-31 SC702385 frs-core:Non-currentFinancialInstruments 2024-01-31 SC702385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 SC702385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 SC702385 frs-core:ShareCapital 2024-01-31 SC702385 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC702385 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2024-01-31 SC702385 frs-bus:FilletedAccounts 2023-01-01 2024-01-31 SC702385 frs-bus:SmallEntities 2023-01-01 2024-01-31 SC702385 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2024-01-31 SC702385 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2024-01-31 SC702385 frs-core:CostValuation 2022-12-31 SC702385 frs-core:CostValuation 2024-01-31 SC702385 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 SC702385 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 SC702385 frs-bus:Director1 2023-01-01 2024-01-31 SC702385 frs-bus:Director2 2023-01-01 2024-01-31 SC702385 1 2023-01-01 2024-01-31 SC702385 frs-countries:EnglandWales 2023-01-01 2024-01-31 SC702385 2021-12-31 SC702385 2022-12-31 SC702385 2022-01-01 2022-12-31 SC702385 frs-core:CurrentFinancialInstruments 2022-12-31 SC702385 frs-core:Non-currentFinancialInstruments 2022-12-31 SC702385 frs-core:ShareCapital 2022-12-31 SC702385 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 SC702385 1 2022-01-01 2022-12-31
Registered number: SC702385
Eagle & Fox Holdings Ltd
Unaudited Financial Statements
For the Period 1 January 2023 to 31 January 2024
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC702385
31 January 2024 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,716,250 2,716,250
Investments 5 1,000 1,000
2,717,250 2,717,250
CURRENT ASSETS
Debtors 6 1,000 1,000
Cash at bank and in hand 800 2,019
1,800 3,019
Creditors: Amounts Falling Due Within One Year 7 (1,773,049 ) (1,556,202 )
NET CURRENT ASSETS (LIABILITIES) (1,771,249 ) (1,553,183 )
TOTAL ASSETS LESS CURRENT LIABILITIES 946,001 1,164,067
Creditors: Amounts Falling Due After More Than One Year 8 (650,497 ) (1,008,566 )
NET ASSETS 295,504 155,501
CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Profit and Loss Account 293,504 153,501
SHAREHOLDERS' FUNDS 295,504 155,501
Page 1
Page 2
For the period ending 31 January 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 Emma Macdonald
Director
31 October 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
Eagle & Fox Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is SC702385 . The registered office is 170b Great Junction Street, Edinburgh, Scotland, EH6 5LJ.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Investment Properties
All investment properties are carried at fair value determined annually. The directors determine the value based on recent market transactions. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years 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 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually. 
3. Average Number of Employees
31 January 2024 31 December 2022
Average number of employees, including directors, during the year 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2023 2,716,250
As at 31 January 2024 2,716,250
Net Book Value
As at 31 January 2024 2,716,250
As at 1 January 2023 2,716,250
5. Investments
Other
£
Cost
As at 1 January 2023 1,000
As at 31 January 2024 1,000
Provision
As at 1 January 2023 -
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 1,000
As at 1 January 2023 1,000
The Tartan Blanket Co. Ltd
The company holds 1000 of the share capital in The Tartan Blanket Co. Ltd.
Loss for the year: £387,370
Capital and reserves: £1,922,660
6. Debtors
31 January 2024 31 December 2022
£ £
Due within one year
Other debtors 1,000 1,000
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 January 2024 31 December 2022
£ £
Bank loans and overdrafts 333,722 330,301
Amounts owed to group undertakings 1,424,419 1,183,705
Taxation and social security 14,908 42,196
1,773,049 1,556,202
8. Creditors: Amounts Falling Due After More Than One Year
31 January 2024 31 December 2022
£ £
Bank loans 650,497 1,008,566
9. Related Party Transactions
The total amount owed to the associated company is £1,424,419 (2022: £1,183,705).
Page 5