Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03892154 Mr T A THORPE Miss R E BARNETT Mr D C BERTRAM Mr S MURRAY Mr J ROBERTS Mr M VADAGNINI Mr J WRIGHT Mr T A THORPE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03892154 2023-12-31 03892154 2024-12-31 03892154 2024-01-01 2024-12-31 03892154 frs-core:CurrentFinancialInstruments 2024-12-31 03892154 frs-core:FurnitureFittings 2024-12-31 03892154 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03892154 frs-core:FurnitureFittings 2023-12-31 03892154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03892154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 03892154 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 03892154 frs-core:SharePremium 2024-12-31 03892154 frs-core:ShareCapital 2024-12-31 03892154 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03892154 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03892154 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03892154 frs-bus:SmallEntities 2024-01-01 2024-12-31 03892154 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03892154 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03892154 frs-bus:Director1 2024-01-01 2024-12-31 03892154 frs-bus:Director2 2024-01-01 2024-12-31 03892154 frs-bus:Director3 2024-01-01 2024-12-31 03892154 frs-bus:Director4 2024-01-01 2024-12-31 03892154 frs-bus:Director5 2024-01-01 2024-12-31 03892154 frs-bus:Director6 2024-01-01 2024-12-31 03892154 frs-bus:Director7 2024-01-01 2024-12-31 03892154 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03892154 frs-countries:EnglandWales 2024-01-01 2024-12-31 03892154 2022-12-31 03892154 2023-12-31 03892154 2023-01-01 2023-12-31 03892154 frs-core:CurrentFinancialInstruments 2023-12-31 03892154 frs-core:SharePremium 2023-12-31 03892154 frs-core:ShareCapital 2023-12-31 03892154 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03892154 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 03892154
EUK CONSULTING LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2024
Farringdon & Co
Chartered Accountants
176 Franciscan Road
London
SW17 8HH
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03892154
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,832 29,794
48,832 29,794
CURRENT ASSETS
Debtors 5 163,481 155,414
Cash at bank and in hand 570,631 344,392
734,112 499,806
Creditors: Amounts Falling Due Within One Year 6 (541,689 ) (306,450 )
NET CURRENT ASSETS (LIABILITIES) 192,423 193,356
TOTAL ASSETS LESS CURRENT LIABILITIES 241,255 223,150
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,087 ) (5,949 )
NET ASSETS 232,168 217,201
CAPITAL AND RESERVES
Called up share capital 7 5 5
Share premium account 5,175 5,175
Income Statement 226,988 212,021
SHAREHOLDERS' FUNDS 232,168 217,201
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For the year ending 31 December 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 Income Statement.
On behalf of the board
Mr J ROBERTS
Director
25/03/2025
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
EUK CONSULTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03892154 . The registered office is 176 Franciscan Road, London, SW17 8HH.
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 for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured 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:
Leasehold 10% straight line
Fixtures & Fittings 25% reducing balance
2.4. Foreign Currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.6. Pensions
The company operates a defined contribution pension scheme for some of its staff. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 14)
13 14
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 10,034 293,985 304,019
Additions - 37,072 37,072
As at 31 December 2024 10,034 331,057 341,091
Depreciation
As at 1 January 2024 8,278 265,947 274,225
Provided during the period 1,756 16,278 18,034
As at 31 December 2024 10,034 282,225 292,259
Net Book Value
As at 31 December 2024 - 48,832 48,832
As at 1 January 2024 1,756 28,038 29,794
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 81,493 79,690
Prepayments and accrued income 25,515 48,076
Other debtors 56,473 -
Rent deposit - 27,000
Corporation tax recoverable assets - 648
163,481 155,414
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 5,094 1,179
PAYE and NIC 23,060 25,697
VAT 79,636 78,955
Accruals and deferred income 433,899 200,619
541,689 306,450
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
8. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
9. Related Party Transactions
During the year the company advanced £56473 to EUK Consulting SA, a company registered in Belgium and in which the directors of this company have controlling interest. This advance is interest free and is repayable on demand.
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