Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 04253797 Mr P N Nicolaides iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04253797 2023-06-30 04253797 2024-06-30 04253797 2023-07-01 2024-06-30 04253797 frs-core:CurrentFinancialInstruments 2024-06-30 04253797 frs-core:Non-currentFinancialInstruments 2024-06-30 04253797 frs-core:BetweenOneFiveYears 2024-06-30 04253797 frs-core:ComputerEquipment 2024-06-30 04253797 frs-core:ComputerEquipment 2023-07-01 2024-06-30 04253797 frs-core:ComputerEquipment 2023-06-30 04253797 frs-core:MotorVehicles 2024-06-30 04253797 frs-core:MotorVehicles 2023-07-01 2024-06-30 04253797 frs-core:MotorVehicles 2023-06-30 04253797 frs-core:WithinOneYear 2024-06-30 04253797 frs-core:ShareCapital 2024-06-30 04253797 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04253797 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04253797 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 04253797 frs-bus:SmallEntities 2023-07-01 2024-06-30 04253797 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 04253797 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04253797 frs-bus:Director1 2023-07-01 2024-06-30 04253797 frs-countries:EnglandWales 2023-07-01 2024-06-30 04253797 2022-06-30 04253797 2023-06-30 04253797 2022-07-01 2023-06-30 04253797 frs-core:CurrentFinancialInstruments 2023-06-30 04253797 frs-core:Non-currentFinancialInstruments 2023-06-30 04253797 frs-core:BetweenOneFiveYears 2023-06-30 04253797 frs-core:WithinOneYear 2023-06-30 04253797 frs-core:ShareCapital 2023-06-30 04253797 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 04253797
E N London Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
CKS Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04253797
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,212 28,582
21,212 28,582
CURRENT ASSETS
Stocks 5 1,000 26,000
Debtors 6 20,703 43,283
Cash at bank and in hand 36,615 13,835
58,318 83,118
Creditors: Amounts Falling Due Within One Year 7 (29,612 ) (34,328 )
NET CURRENT ASSETS (LIABILITIES) 28,706 48,790
TOTAL ASSETS LESS CURRENT LIABILITIES 49,918 77,372
Creditors: Amounts Falling Due After More Than One Year 8 (8,805 ) (12,551 )
NET ASSETS 41,113 64,821
CAPITAL AND RESERVES
Called up share capital 10 49 49
Profit and Loss Account 41,064 64,772
SHAREHOLDERS' FUNDS 41,113 64,821
Page 1
Page 2
For the year ending 30 June 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 P N Nicolaides
Director
03/02/2025
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 N London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04253797 . The registered office is 49 Carpenter Gardens, Enfield, London, N21 3HH.
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:
Motor Vehicles 25% Reducing balance
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 46,430 6,333 52,763
As at 30 June 2024 46,430 6,333 52,763
Depreciation
As at 1 July 2023 20,314 3,867 24,181
Provided during the period 6,529 841 7,370
As at 30 June 2024 26,843 4,708 31,551
Net Book Value
As at 30 June 2024 19,587 1,625 21,212
As at 1 July 2023 26,116 2,466 28,582
5. Stocks
2024 2023
£ £
Stock 1,000 1,000
Work in progress - 25,000
1,000 26,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,521 41,969
Prepayments and accrued income 1,285 793
PAYE and NIC payable 1,897 521
20,703 43,283
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,612 4,612
Trade creditors 6,574 10,915
Corporation tax 7,024 -
VAT 6,115 6,721
Other creditors - 577
Accruals and deferred income 5,269 11,386
Director's loan account 18 117
29,612 34,328
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,805 12,551
8,805 12,551
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,612 4,612
Later than one year and not later than five years 8,805 12,551
13,417 17,163
13,417 17,163
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 49 49
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