Acorah Software Products - Accounts Production 16.1.200 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 03666043 Mr S Smyth Mrs C Westerholm-Smyth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03666043 2023-08-31 03666043 2024-08-31 03666043 2023-09-01 2024-08-31 03666043 frs-core:CurrentFinancialInstruments 2024-08-31 03666043 frs-core:ComputerEquipment 2024-08-31 03666043 frs-core:ComputerEquipment 2023-09-01 2024-08-31 03666043 frs-core:ComputerEquipment 2023-08-31 03666043 frs-core:FurnitureFittings 2024-08-31 03666043 frs-core:FurnitureFittings 2023-09-01 2024-08-31 03666043 frs-core:FurnitureFittings 2023-08-31 03666043 frs-core:ShareCapital 2024-08-31 03666043 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 03666043 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 03666043 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 03666043 frs-bus:SmallEntities 2023-09-01 2024-08-31 03666043 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 03666043 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 03666043 frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-core:UnlistedNon-exchangeTraded 2023-08-31 03666043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 03666043 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 03666043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-bus:Director1 2023-09-01 2024-08-31 03666043 frs-bus:Director1 2023-08-31 03666043 frs-bus:Director1 2024-08-31 03666043 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 03666043 frs-countries:EnglandWales 2023-09-01 2024-08-31 03666043 2022-08-31 03666043 2023-08-31 03666043 2022-09-01 2023-08-31 03666043 frs-core:CurrentFinancialInstruments 2023-08-31 03666043 frs-core:ShareCapital 2023-08-31 03666043 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 03666043
Epco Holdings Limited
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03666043
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 436
Investments 5 131,602 149,256
131,602 149,692
CURRENT ASSETS
Debtors 6 20,209 9,688
Cash at bank and in hand 41,098 56,379
61,307 66,067
Creditors: Amounts Falling Due Within One Year 7 (2,396 ) (2,095 )
NET CURRENT ASSETS (LIABILITIES) 58,911 63,972
TOTAL ASSETS LESS CURRENT LIABILITIES 190,513 213,664
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,943 ) (1,943 )
NET ASSETS 188,570 211,721
CAPITAL AND RESERVES
Called up share capital 8 12,500 12,500
Profit and Loss Account 176,070 199,221
SHAREHOLDERS' FUNDS 188,570 211,721
Page 1
Page 2
For the year ending 31 August 2024 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 S Smyth
Director
30/12/2024
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
Epco Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03666043 . The registered office is 14a Meadway Court, Rutherford Close, Stevenage, Hertfordshire, SG1 2EF.

The presentation currency of the financial statements is the Pound Sterling (£).
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. 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 25% on cost
Computer Equipment 25% on cost
2.3. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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 September 2023 1,160 4,028 5,188
As at 31 August 2024 1,160 4,028 5,188
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2023 1,160 3,592 4,752
Provided during the period - 436 436
As at 31 August 2024 1,160 4,028 5,188
Net Book Value
As at 31 August 2024 - - -
As at 1 September 2023 - 436 436
5. Investments
Unlisted
£
Cost
As at 1 September 2023 149,256
Disposals (19,669 )
Revaluations 2,015
As at 31 August 2024 131,602
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 131,602
As at 1 September 2023 149,256
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 20,209 9,688
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 78 78
Other creditors 2,318 1,974
Taxation and social security - 43
2,396 2,095
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 12,500 12,500
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Stephen Smyth 9,689 - - - -
The above loan is unsecured, interest free and repayable on demand.
Page 5