Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 06734809 N Kirby B N Kirby E Kirby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06734809 2023-10-31 06734809 2024-10-31 06734809 2023-11-01 2024-10-31 06734809 frs-core:CurrentFinancialInstruments 2024-10-31 06734809 frs-core:BetweenOneFiveYears 2024-10-31 06734809 frs-core:ComputerEquipment 2024-10-31 06734809 frs-core:ComputerEquipment 2023-11-01 2024-10-31 06734809 frs-core:ComputerEquipment 2023-10-31 06734809 frs-core:MoreThanFiveYears 2024-10-31 06734809 frs-core:MotorVehicles 2024-10-31 06734809 frs-core:MotorVehicles 2023-11-01 2024-10-31 06734809 frs-core:MotorVehicles 2023-10-31 06734809 frs-core:PlantMachinery 2024-10-31 06734809 frs-core:PlantMachinery 2023-11-01 2024-10-31 06734809 frs-core:PlantMachinery 2023-10-31 06734809 frs-core:WithinOneYear 2024-10-31 06734809 frs-core:ShareCapital 2024-10-31 06734809 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06734809 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 06734809 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 06734809 frs-bus:SmallEntities 2023-11-01 2024-10-31 06734809 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 06734809 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 06734809 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 06734809 frs-bus:OrdinaryShareClass1 2024-10-31 06734809 frs-bus:Director1 2023-11-01 2024-10-31 06734809 frs-bus:Director2 2023-11-01 2024-10-31 06734809 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 06734809 frs-core:CurrentFinancialInstruments 1 2024-10-31 06734809 frs-countries:EnglandWales 2023-11-01 2024-10-31 06734809 2022-10-31 06734809 2023-10-31 06734809 2022-11-01 2023-10-31 06734809 frs-core:CurrentFinancialInstruments 2023-10-31 06734809 frs-core:BetweenOneFiveYears 2023-10-31 06734809 frs-core:MoreThanFiveYears 2023-10-31 06734809 frs-core:WithinOneYear 2023-10-31 06734809 frs-core:ShareCapital 2023-10-31 06734809 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 06734809 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 06734809 frs-core:CurrentFinancialInstruments 1 2023-10-31
Registered number: 06734809
Empire Specialist Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06734809
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,212 7,966
6,212 7,966
CURRENT ASSETS
Debtors 5 143,231 95,021
Cash at bank and in hand 438,890 487,489
582,121 582,510
Creditors: Amounts Falling Due Within One Year 6 (127,622 ) (141,236 )
NET CURRENT ASSETS (LIABILITIES) 454,499 441,274
TOTAL ASSETS LESS CURRENT LIABILITIES 460,711 449,240
NET ASSETS 460,711 449,240
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 459,711 448,240
SHAREHOLDERS' FUNDS 460,711 449,240
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For the year ending 31 October 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
B N Kirby
Director
26 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Empire Specialist Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06734809 . The registered office is Avaland House, 110 London Road, Apsley, Hemel Hempstead, Hertfordshire, HP3 9SD.
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.
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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.4. 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.
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2.5. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 8,403 17,495 3,057 28,955
Additions 1,441 - 558 1,999
Disposals (628 ) (8,329 ) (417 ) (9,374 )
As at 31 October 2024 9,216 9,166 3,198 21,580
Depreciation
As at 1 November 2023 4,739 13,815 2,435 20,989
Provided during the period 1,051 498 342 1,891
Disposals (453 ) (6,642 ) (417 ) (7,512 )
As at 31 October 2024 5,337 7,671 2,360 15,368
Net Book Value
As at 31 October 2024 3,879 1,495 838 6,212
As at 1 November 2023 3,664 3,680 622 7,966
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 136,405 89,281
Prepayments and accrued income 6,826 5,740
143,231 95,021
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 52,783 48,894
Corporation tax 20,925 27,291
Other taxes and social security 9,439 13,096
VAT 40,770 47,811
Other creditors 581 750
Pension 2,374 2,631
Accruals and deferred income 750 763
127,622 141,236
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 22,346 15,000
Later than one year and not later than five years 77,141 60,000
Later than five years 41,250 56,250
140,737 131,250
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