Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04512847 Mrs Kim Cant Mr Steven Cant Mrs Kim Cant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04512847 2023-09-30 04512847 2024-09-30 04512847 2023-10-01 2024-09-30 04512847 frs-core:CurrentFinancialInstruments 2024-09-30 04512847 frs-core:Non-currentFinancialInstruments 2024-09-30 04512847 frs-core:BetweenOneFiveYears 2024-09-30 04512847 frs-core:ComputerEquipment 2024-09-30 04512847 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04512847 frs-core:ComputerEquipment 2023-09-30 04512847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 04512847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 04512847 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 04512847 frs-core:FurnitureFittings 2024-09-30 04512847 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04512847 frs-core:FurnitureFittings 2023-09-30 04512847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04512847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04512847 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 04512847 frs-core:PlantMachinery 2024-09-30 04512847 frs-core:PlantMachinery 2023-10-01 2024-09-30 04512847 frs-core:PlantMachinery 2023-09-30 04512847 frs-core:WithinOneYear 2024-09-30 04512847 frs-core:ShareCapital 2024-09-30 04512847 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04512847 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04512847 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04512847 frs-bus:SmallEntities 2023-10-01 2024-09-30 04512847 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04512847 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04512847 frs-bus:Director1 2023-10-01 2024-09-30 04512847 frs-bus:Director2 2023-10-01 2024-09-30 04512847 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04512847 frs-countries:EnglandWales 2023-10-01 2024-09-30 04512847 2022-09-30 04512847 2023-09-30 04512847 2022-10-01 2023-09-30 04512847 frs-core:CurrentFinancialInstruments 2023-09-30 04512847 frs-core:Non-currentFinancialInstruments 2023-09-30 04512847 frs-core:BetweenOneFiveYears 2023-09-30 04512847 frs-core:WithinOneYear 2023-09-30 04512847 frs-core:ShareCapital 2023-09-30 04512847 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04512847
East Anglian Sealing Company Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04512847
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 101,466 130,981
101,466 130,981
CURRENT ASSETS
Stocks 6 169,618 168,088
Debtors 7 187,057 207,361
Cash at bank and in hand 375,199 220,161
731,874 595,610
Creditors: Amounts Falling Due Within One Year 8 (305,776 ) (262,111 )
NET CURRENT ASSETS (LIABILITIES) 426,098 333,499
TOTAL ASSETS LESS CURRENT LIABILITIES 527,564 464,480
Creditors: Amounts Falling Due After More Than One Year 9 (8,995 ) (35,463 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,918 ) (26,676 )
NET ASSETS 494,651 402,341
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 494,551 402,241
SHAREHOLDERS' FUNDS 494,651 402,341
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For the year ending 30 September 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
Mr Steven Cant
Director
24th February 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
East Anglian Sealing Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04512847 . The registered office is 9 Byford Court Crockatt Road, Hadleigh, Ipswich, Suffolk, IP7 6RD.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
Development costs are being amortised evenly over their estimated useful life of four years. 
2.4. 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 0%
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% on cost
2.5. 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.
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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: 9 (2023: 10)
9 10
4. Intangible Assets
Development Costs
£
Cost
As at 1 October 2023 2,730
As at 30 September 2024 2,730
Amortisation
As at 1 October 2023 2,730
As at 30 September 2024 2,730
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 5,795 339,673 37,158 30,782 413,408
Additions - 11,150 500 432 12,082
Disposals - (86,783 ) (11,288 ) (19,336 ) (117,407 )
As at 30 September 2024 5,795 264,040 26,370 11,878 308,083
Depreciation
As at 1 October 2023 - 228,438 29,655 24,334 282,427
...CONTINUED
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Provided during the period - 28,045 1,810 2,241 32,096
Disposals - (77,714 ) (10,856 ) (19,336 ) (107,906 )
As at 30 September 2024 - 178,769 20,609 7,239 206,617
Net Book Value
As at 30 September 2024 5,795 85,271 5,761 4,639 101,466
As at 1 October 2023 5,795 111,235 7,503 6,448 130,981
6. Stocks
2024 2023
£ £
Stock 169,618 168,088
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 144,237 193,227
Other debtors 42,820 14,134
187,057 207,361
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 17,937 19,407
Trade creditors 84,579 51,685
Bank loans and overdrafts 10,000 10,000
Amounts owed to participating interests 965 -
Other creditors 83,585 81,885
Taxation and social security 108,710 99,134
305,776 262,111
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,495 17,963
Bank loans 7,500 17,500
8,995 35,463
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,937 19,407
Later than one year and not later than five years 1,495 17,963
19,432 37,370
19,432 37,370
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Exceptional Items
Loan write off 
A loan balance of £9,277 owed from a related party (Pure Tree Design Ltd) has been written off due to the company being dissolved. 
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