Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 05836184 Mrs Linda Dodds Mr Robert Dodds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05836184 2023-07-31 05836184 2024-07-31 05836184 2023-08-01 2024-07-31 05836184 frs-core:CurrentFinancialInstruments 2024-07-31 05836184 frs-core:FurnitureFittings 2024-07-31 05836184 frs-core:FurnitureFittings 2023-08-01 2024-07-31 05836184 frs-core:FurnitureFittings 2023-07-31 05836184 frs-core:ShareCapital 2024-07-31 05836184 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 05836184 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 05836184 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 05836184 frs-bus:SmallEntities 2023-08-01 2024-07-31 05836184 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 05836184 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 05836184 frs-bus:Director1 2023-08-01 2024-07-31 05836184 frs-bus:Director1 2023-07-31 05836184 frs-bus:Director1 2024-07-31 05836184 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 05836184 frs-countries:EnglandWales 2023-08-01 2024-07-31 05836184 2022-07-31 05836184 2023-07-31 05836184 2022-08-01 2023-07-31 05836184 frs-core:CurrentFinancialInstruments 2023-07-31 05836184 frs-core:ShareCapital 2023-07-31 05836184 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 05836184
E.S.Q.B. Ltd
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: 05836184
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4 4
4 4
CURRENT ASSETS
Debtors 5 960 379
Cash at bank and in hand - 33
960 412
Creditors: Amounts Falling Due Within One Year 6 (1,848 ) (1,856 )
NET CURRENT ASSETS (LIABILITIES) (888 ) (1,444 )
TOTAL ASSETS LESS CURRENT LIABILITIES (884 ) (1,440 )
NET LIABILITIES (884 ) (1,440 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (885 ) (1,441 )
SHAREHOLDERS' FUNDS (884) (1,440)
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 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 Linda Dodds
Director
16/01/2025
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
E.S.Q.B. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05836184 . The registered office is 297 South Frederick Street, South Shields, NE33 5LS.
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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 4,115
As at 31 July 2024 4,115
Depreciation
As at 1 August 2023 4,111
As at 31 July 2024 4,111
Net Book Value
As at 31 July 2024 4
As at 1 August 2023 4
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 174 379
Director's loan account 786 -
960 379
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Bank loans and overdrafts 1,242 968
PAYE 126 225
Accruals and deferred income 480 480
Director's loan account - 184
1,848 1,856
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mrs Linda Dodds - - - - 785
The above loan is unsecured, interest free and repayable on demand.
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