Acorah Software Products - Accounts Production 16.1.300 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 01818476 Mr D J Ward Mr D J Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01818476 2023-09-30 01818476 2024-09-30 01818476 2023-10-01 2024-09-30 01818476 frs-core:CurrentFinancialInstruments 2024-09-30 01818476 frs-core:Non-currentFinancialInstruments 2024-09-30 01818476 frs-core:ComputerEquipment 2024-09-30 01818476 frs-core:ComputerEquipment 2023-10-01 2024-09-30 01818476 frs-core:ComputerEquipment 2023-09-30 01818476 frs-core:FurnitureFittings 2024-09-30 01818476 frs-core:FurnitureFittings 2023-10-01 2024-09-30 01818476 frs-core:FurnitureFittings 2023-09-30 01818476 frs-core:ShareCapital 2024-09-30 01818476 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 01818476 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 01818476 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 01818476 frs-bus:SmallEntities 2023-10-01 2024-09-30 01818476 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 01818476 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 01818476 frs-bus:Director1 2023-10-01 2024-09-30 01818476 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 01818476 frs-countries:EnglandWales 2023-10-01 2024-09-30 01818476 2022-09-30 01818476 2023-09-30 01818476 2022-10-01 2023-09-30 01818476 frs-core:CurrentFinancialInstruments 2023-09-30 01818476 frs-core:Non-currentFinancialInstruments 2023-09-30 01818476 frs-core:ShareCapital 2023-09-30 01818476 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 01818476
Eyeplugin Productions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01818476
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,407 5,407
5,407 5,407
CURRENT ASSETS
Stocks 5 20,000 20,000
Debtors 6 15,779 15,779
Cash at bank and in hand 2,369 2,369
38,148 38,148
Creditors: Amounts Falling Due Within One Year 7 (236,986 ) (236,986 )
NET CURRENT ASSETS (LIABILITIES) (198,838 ) (198,838 )
TOTAL ASSETS LESS CURRENT LIABILITIES (193,431 ) (193,431 )
Creditors: Amounts Falling Due After More Than One Year 8 (229,749 ) (229,749 )
NET LIABILITIES (423,180 ) (423,180 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (423,280 ) (423,280 )
SHAREHOLDERS' FUNDS (423,180) (423,180)
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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 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 D J Ward
Director
24 February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eyeplugin Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01818476 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The company is able to meet its day to day working capital requirements through the support of the directors and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and fittings 15 % Reducing Balance
Computer equipment 33 % Straight Line
2.4. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, cost of conversion and other costs inccured in brining the stock to its present location and condition.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a apast event, it is probable that the entity will be required to transfer economic bemefits in settlement and the amount of the obilgation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the repoting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in the profit and loss unless the provision was originally recongised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit of loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
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4. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 October 2023 103,399 30,256 133,655
As at 30 September 2024 103,399 30,256 133,655
Depreciation
As at 1 October 2023 98,268 29,980 128,248
As at 30 September 2024 98,268 29,980 128,248
Net Book Value
As at 30 September 2024 5,131 276 5,407
As at 1 October 2023 5,131 276 5,407
5. Stocks
2024 2023
£ £
Work in progress 20,000 20,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 15,779 15,779
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,716 1,716
Other creditors 235,270 235,270
236,986 236,986
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 229,749 229,749
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
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11. Related Party Transactions
The following related party transactions were undertaken during the year. 
The director and shareholder withdrew £Nil and introduced £Nil (2023: withdrew £Nil and introduced to £nil). At the balance sheet date the amount payable was £233,695 (2023: £233,695). 
No further transactions with related parties were undertaken, other than those under normal market condtions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standards applicable in the UK and Republic of Ireland'. 
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