Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 00560203 Mrs Gillian Rodgie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00560203 2023-05-31 00560203 2024-05-31 00560203 2023-06-01 2024-05-31 00560203 frs-core:CurrentFinancialInstruments 2024-05-31 00560203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 00560203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 00560203 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 00560203 frs-core:RevaluationReserve 2023-05-31 00560203 frs-core:RevaluationReserve 2024-05-31 00560203 frs-core:ShareCapital 2024-05-31 00560203 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 00560203 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 00560203 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 00560203 frs-bus:SmallEntities 2023-06-01 2024-05-31 00560203 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 00560203 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 00560203 frs-core:ListedExchangeTraded 2024-05-31 00560203 frs-core:ListedExchangeTraded 2023-05-31 00560203 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-05-31 00560203 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-05-31 00560203 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-05-31 00560203 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-05-31 00560203 frs-bus:Director1 2023-06-01 2024-05-31 00560203 frs-core:CurrentFinancialInstruments 1 2024-05-31 00560203 frs-countries:EnglandWales 2023-06-01 2024-05-31 00560203 2022-05-31 00560203 2023-05-31 00560203 2022-06-01 2023-05-31 00560203 frs-core:CurrentFinancialInstruments 2023-05-31 00560203 frs-core:RevaluationReserve 2023-05-31 00560203 frs-core:ShareCapital 2023-05-31 00560203 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 00560203 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: 00560203
E.c.s. Estates (Holdings) Limited
Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00560203
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 850,000 850,000
Investments 5 596 596
850,596 850,596
CURRENT ASSETS
Debtors 6 693 660
Cash at bank and in hand 65,950 57,695
66,643 58,355
Creditors: Amounts Falling Due Within One Year 7 (35,837 ) (31,903 )
NET CURRENT ASSETS (LIABILITIES) 30,806 26,452
TOTAL ASSETS LESS CURRENT LIABILITIES 881,402 877,048
NET ASSETS 881,402 877,048
CAPITAL AND RESERVES
Called up share capital 8 500 500
Revaluation reserve 9 347,282 347,282
Profit and Loss Account 533,620 529,266
SHAREHOLDERS' FUNDS 881,402 877,048
Page 1
Page 2
For the year ending 31 May 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 her 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 Gillian Rodgie
Director
22/01/2025
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
E.c.s. Estates (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00560203 . The registered office is Wellington House, 273-275 High Street, London Colney, Hertfordshire, AL2 1HA.
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:
Freehold not provided
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 June 2023 850,000
As at 31 May 2024 850,000
Net Book Value
As at 31 May 2024 850,000
As at 1 June 2023 850,000
Page 3
Page 4
Included in cost or valuation of land and buildings is freehold land of £850,000 (2021 - £850,000) which is not depreciated.
Cost or valuation as at 31 May 2024  is represented by:
Land & Property
Freehold
£
At cost 850,000
850,000
Land and Buildings
£
Valuation in 1997
147,282

Valuation in 2007
200,000
Valuation in 2017
502,718
image
850,000
image
If freehold land and buildings had not been revalued it would have been included at the following historical cost:
2022
2021
£
£
Cost
2,718
2,718
image
image
Value of land in freehold land and buildings
2,718
image
2,718
image
Freehold land and buildings was valued on an open market basis on 31 May 2007 by Adam Property Services (Hanwell) Limited.
5. Investments
Listed
£
Cost
As at 1 June 2023 596
As at 31 May 2024 596
Provision
As at 1 June 2023 -
As at 31 May 2024 -
Net Book Value
As at 31 May 2024 596
As at 1 June 2023 596
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Page 5
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 693 660
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 601 -
Other creditors 15,000 15,000
Other creditors (1) (15,615 ) (14,145 )
Accruals and deferred income 1,696 1,696
Director's loan account 34,155 29,352
35,837 31,903
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 500 500
9. Reserves
Revaluation Reserve
£
As at 1 June 2023 347,282
As at 31 May 2024 347,282
Page 5