Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 03128474 Dr David Crocker Mrs Judith Crocker Mrs Judith Crocker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03128474 2023-04-30 03128474 2024-04-30 03128474 2023-05-01 2024-04-30 03128474 frs-core:CurrentFinancialInstruments 2024-04-30 03128474 frs-core:FurnitureFittings 2024-04-30 03128474 frs-core:FurnitureFittings 2023-05-01 2024-04-30 03128474 frs-core:FurnitureFittings 2023-04-30 03128474 frs-core:ShareCapital 2024-04-30 03128474 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03128474 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03128474 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 03128474 frs-bus:SmallEntities 2023-05-01 2024-04-30 03128474 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03128474 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03128474 frs-bus:Director1 2023-05-01 2024-04-30 03128474 frs-bus:Director2 2023-05-01 2024-04-30 03128474 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 03128474 frs-countries:EnglandWales 2023-05-01 2024-04-30 03128474 2022-04-30 03128474 2023-04-30 03128474 2022-05-01 2023-04-30 03128474 frs-core:CurrentFinancialInstruments 2023-04-30 03128474 frs-core:ShareCapital 2023-04-30 03128474 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 03128474
Escher Technologies Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03128474
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 316 421
316 421
CURRENT ASSETS
Debtors 5 29 16
Cash at bank and in hand 50,605 65,292
50,634 65,308
Creditors: Amounts Falling Due Within One Year 6 (500 ) (500 )
NET CURRENT ASSETS (LIABILITIES) 50,134 64,808
TOTAL ASSETS LESS CURRENT LIABILITIES 50,450 65,229
NET ASSETS 50,450 65,229
CAPITAL AND RESERVES
Called up share capital 7 31,200 31,200
Profit and Loss Account 19,250 34,029
SHAREHOLDERS' FUNDS 50,450 65,229
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Page 2
For the year ending 30 April 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
Dr David Crocker
Director
23rd January 2025
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
Escher Technologies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03128474 . The registered office is Woodpeckers Hillside, Wearne, Langport, Somerset, TA10 0QQ.
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 or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 25% reducing balance
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2023 8,565
As at 30 April 2024 8,565
Depreciation
As at 1 May 2023 8,144
Provided during the period 105
As at 30 April 2024 8,249
Net Book Value
As at 30 April 2024 316
As at 1 May 2023 421
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13 -
VAT 16 16
29 16
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 500 500
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 31,200 31,200
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