Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 10772650 Mr Paul Hackett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10772650 2023-05-31 10772650 2024-05-31 10772650 2023-06-01 2024-05-31 10772650 frs-core:CurrentFinancialInstruments 2024-05-31 10772650 frs-core:Non-currentFinancialInstruments 2024-05-31 10772650 frs-core:FurnitureFittings 2024-05-31 10772650 frs-core:FurnitureFittings 2023-06-01 2024-05-31 10772650 frs-core:FurnitureFittings 2023-05-31 10772650 frs-core:MotorVehicles 2024-05-31 10772650 frs-core:MotorVehicles 2023-06-01 2024-05-31 10772650 frs-core:MotorVehicles 2023-05-31 10772650 frs-core:ShareCapital 2024-05-31 10772650 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 10772650 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10772650 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 10772650 frs-bus:SmallEntities 2023-06-01 2024-05-31 10772650 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 10772650 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 10772650 frs-bus:Director1 2023-06-01 2024-05-31 10772650 frs-countries:EnglandWales 2023-06-01 2024-05-31 10772650 2022-05-31 10772650 2023-05-31 10772650 2022-06-01 2023-05-31 10772650 frs-core:CurrentFinancialInstruments 2023-05-31 10772650 frs-core:Non-currentFinancialInstruments 2023-05-31 10772650 frs-core:ShareCapital 2023-05-31 10772650 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 10772650
Eternal Sun Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Dual Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10772650
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,401 10,296
5,401 10,296
CURRENT ASSETS
Cash at bank and in hand 56,931 67,461
56,931 67,461
Creditors: Amounts Falling Due Within One Year 5 (45,180 ) (51,999 )
NET CURRENT ASSETS (LIABILITIES) 11,751 15,462
TOTAL ASSETS LESS CURRENT LIABILITIES 17,152 25,758
Creditors: Amounts Falling Due After More Than One Year 6 (14,553 ) (20,942 )
NET ASSETS 2,599 4,816
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 2,598 4,815
SHAREHOLDERS' FUNDS 2,599 4,816
Page 1
Page 2
For the year ending 31 May 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 Paul Hackett
Director
26/02/2025
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
Eternal Sun Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10772650 . The registered office is Unit 6 Lambourne House Bridge Cross Road, Burntwood, Staffordshire, WS7 2BX.
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 2475
Fixtures & Fittings 11227
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2023 3,300 28,477 31,777
As at 31 May 2024 3,300 28,477 31,777
Depreciation
As at 1 June 2023 2,475 19,006 21,481
Provided during the period 825 4,070 4,895
As at 31 May 2024 3,300 23,076 26,376
Net Book Value
As at 31 May 2024 - 5,401 5,401
As at 1 June 2023 825 9,471 10,296
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Accruals and deferred income 2,700 1,350
Director's loan account 42,479 50,648
45,180 51,999
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,553 20,942
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4