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 07916069 Mr Lewis Hill Mrs Lisa Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07916069 2023-05-31 07916069 2024-05-31 07916069 2023-06-01 2024-05-31 07916069 frs-core:CurrentFinancialInstruments 2024-05-31 07916069 frs-core:Non-currentFinancialInstruments 2024-05-31 07916069 frs-core:BetweenOneFiveYears 2024-05-31 07916069 frs-core:FurnitureFittings 2024-05-31 07916069 frs-core:FurnitureFittings 2023-06-01 2024-05-31 07916069 frs-core:FurnitureFittings 2023-05-31 07916069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 07916069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 07916069 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 07916069 frs-core:MotorVehicles 2024-05-31 07916069 frs-core:MotorVehicles 2023-06-01 2024-05-31 07916069 frs-core:MotorVehicles 2023-05-31 07916069 frs-core:PlantMachinery 2024-05-31 07916069 frs-core:PlantMachinery 2023-06-01 2024-05-31 07916069 frs-core:PlantMachinery 2023-05-31 07916069 frs-core:WithinOneYear 2024-05-31 07916069 frs-core:ShareCapital 2024-05-31 07916069 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 07916069 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 07916069 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 07916069 frs-bus:SmallEntities 2023-06-01 2024-05-31 07916069 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 07916069 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 07916069 frs-bus:Director1 2023-06-01 2024-05-31 07916069 frs-bus:Director2 2023-06-01 2024-05-31 07916069 frs-core:CurrentFinancialInstruments 2 2024-05-31 07916069 frs-countries:EnglandWales 2023-06-01 2024-05-31 07916069 2022-05-31 07916069 2023-05-31 07916069 2022-06-01 2023-05-31 07916069 frs-core:CurrentFinancialInstruments 2023-05-31 07916069 frs-core:Non-currentFinancialInstruments 2023-05-31 07916069 frs-core:BetweenOneFiveYears 2023-05-31 07916069 frs-core:WithinOneYear 2023-05-31 07916069 frs-core:ShareCapital 2023-05-31 07916069 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 07916069 frs-core:CurrentFinancialInstruments 2 2023-05-31
Registered number: 07916069
Engineering Support Solutions UK Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
TaxAssist Accountants
635 Bath Road
Slough
Berkshire
SL1 6AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07916069
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 929,562 785,161
929,562 785,161
CURRENT ASSETS
Stocks 5 135,215 291,080
Debtors 6 196,428 225,946
Investments 7 4,943 -
Cash at bank and in hand 179,671 240,765
516,257 757,791
Creditors: Amounts Falling Due Within One Year 8 (906,920 ) (730,740 )
NET CURRENT ASSETS (LIABILITIES) (390,663 ) 27,051
TOTAL ASSETS LESS CURRENT LIABILITIES 538,899 812,212
Creditors: Amounts Falling Due After More Than One Year 9 (320,538 ) (570,853 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (144,558 ) (136,308 )
NET ASSETS 73,803 105,051
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 73,801 105,049
SHAREHOLDERS' FUNDS 73,803 105,051
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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 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 Lewis Hill
Director
Mrs Lisa Hill
Director
21st March 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Engineering Support Solutions UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07916069 . The registered office is 803 Oxford Avenue, Slough Trading Estate, Slough, Berkshire, SL1 4LN.
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:
Freehold 20% straight line
Plant & Machinery 20% straight line
Motor Vehicles 20% straiight line
Fixtures & Fittings 25% straight line
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.
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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 year 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 asset reflects 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 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: 15 (2023: 15)
15 15
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2023 18,296 318,783 961,374 34,303 1,332,756
Additions - 2,406 306,000 645 309,051
Disposals - - (100,000 ) - (100,000 )
As at 31 May 2024 18,296 321,189 1,167,374 34,948 1,541,807
Depreciation
As at 1 June 2023 18,296 204,058 298,733 26,508 547,595
Provided during the period - 56,592 104,033 4,025 164,650
Disposals - - (100,000 ) - (100,000 )
As at 31 May 2024 18,296 260,650 302,766 30,533 612,245
Net Book Value
As at 31 May 2024 - 60,539 864,608 4,415 929,562
As at 1 June 2023 - 114,725 662,641 7,795 785,161
5. Stocks
2024 2023
£ £
Materials 135,215 291,080
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 181,158 204,263
Other debtors 15,270 21,683
196,428 225,946
7. Current Asset Investments
2024 2023
£ £
Other investments, held for sale 4,943 -
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 75,356 55,826
Trade creditors 238,387 134,872
Bank loans and overdrafts 239,743 226,040
Corporation tax 163,111 118,921
Other taxes and social security 7,211 12,019
VAT 62,772 97,140
Other creditors 10,186 2,760
Other creditors (2) 110,154 82,816
Directors' loan accounts - 346
906,920 730,740
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 167,182 127,091
Bank loans 153,356 443,762
320,538 570,853
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 75,356 55,826
Later than one year and not later than five years 167,182 127,091
242,538 182,917
242,538 182,917
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11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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