Acorah Software Products - Accounts Production 14.5.601 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 3902089 Mr CHARLES SKELTON Ms HANNAH BORNO iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3902089 2024-01-31 3902089 2025-01-31 3902089 2024-02-01 2025-01-31 3902089 frs-core:CurrentFinancialInstruments 2025-01-31 3902089 frs-core:PlantMachinery 2025-01-31 3902089 frs-core:PlantMachinery 2024-02-01 2025-01-31 3902089 frs-core:PlantMachinery 2024-01-31 3902089 frs-core:ShareCapital 2025-01-31 3902089 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 3902089 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 3902089 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 3902089 frs-bus:SmallEntities 2024-02-01 2025-01-31 3902089 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 3902089 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 3902089 frs-core:ListedExchangeTraded 2025-01-31 3902089 frs-core:ListedExchangeTraded 2024-01-31 3902089 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 3902089 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-01-31 3902089 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-31 3902089 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 3902089 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-31 3902089 frs-bus:Director1 2024-02-01 2025-01-31 3902089 frs-bus:Director2 2024-02-01 2025-01-31 3902089 frs-countries:EnglandWales 2024-02-01 2025-01-31 3902089 2023-01-31 3902089 2024-01-31 3902089 2023-02-01 2024-01-31 3902089 frs-core:CurrentFinancialInstruments 2024-01-31 3902089 frs-core:ShareCapital 2024-01-31 3902089 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 3902089
EVE INTERNET PRODUCTIONS LTD
Unaudited Financial Statements
For The Year Ended 31 January 2025
MKM ACCOUNTANCY SERVICES
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 3902089
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 950
Investments 5 3,188 32,230
3,188 33,180
CURRENT ASSETS
Debtors 6 3,640 118
Cash at bank and in hand 27,075 22,477
30,715 22,595
Creditors: Amounts Falling Due Within One Year 7 (9,655 ) (13,892 )
NET CURRENT ASSETS (LIABILITIES) 21,060 8,703
TOTAL ASSETS LESS CURRENT LIABILITIES 24,248 41,883
NET ASSETS 24,248 41,883
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 24,148 41,783
SHAREHOLDERS' FUNDS 24,248 41,883
Page 1
Page 2
For the year ending 31 January 2025 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
Ms HANNAH BORNO
Director
07/04/2025
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
EVE INTERNET PRODUCTIONS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 3902089 . The registered office is 349a CHIGWELL ROAD, WOODFORD GREEN , ESSEX, IG8 8PE.
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:
Plant & Machinery 18%
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 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: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2024 29,813
As at 31 January 2025 29,813
Depreciation
As at 1 February 2024 28,863
Provided during the period 950
As at 31 January 2025 29,813
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 950
5. Investments
Listed
£
Cost
As at 1 February 2024 32,230
Disposals (29,042 )
As at 31 January 2025 3,188
Provision
As at 1 February 2024 -
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 3,188
As at 1 February 2024 32,230
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,640 118
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 954 5,998
Other taxes and social security 2,872 -
VAT 2,885 143
Other creditors 2,944 7,751
9,655 13,892
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5