Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 02968338 Mr. John Ball Mrs Sarah Ball Mrs Sarah Ball iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02968338 2023-09-30 02968338 2024-09-30 02968338 2023-10-01 2024-09-30 02968338 frs-core:CurrentFinancialInstruments 2024-09-30 02968338 frs-core:Non-currentFinancialInstruments 2024-09-30 02968338 frs-core:ComputerEquipment 2024-09-30 02968338 frs-core:ComputerEquipment 2023-10-01 2024-09-30 02968338 frs-core:ComputerEquipment 2023-09-30 02968338 frs-core:PlantMachinery 2024-09-30 02968338 frs-core:PlantMachinery 2023-10-01 2024-09-30 02968338 frs-core:PlantMachinery 2023-09-30 02968338 frs-core:WithinOneYear 2024-09-30 02968338 frs-core:ShareCapital 2024-09-30 02968338 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 02968338 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 02968338 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 02968338 frs-bus:SmallEntities 2023-10-01 2024-09-30 02968338 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02968338 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 02968338 frs-bus:Director1 2023-10-01 2024-09-30 02968338 frs-bus:Director2 2023-10-01 2024-09-30 02968338 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 02968338 frs-countries:EnglandWales 2023-10-01 2024-09-30 02968338 2022-09-30 02968338 2023-09-30 02968338 2022-10-01 2023-09-30 02968338 frs-core:CurrentFinancialInstruments 2023-09-30 02968338 frs-core:Non-currentFinancialInstruments 2023-09-30 02968338 frs-core:BetweenOneFiveYears 2023-09-30 02968338 frs-core:WithinOneYear 2023-09-30 02968338 frs-core:ShareCapital 2023-09-30 02968338 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 02968338
Evenheat (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Clouders (Audit & Accounts) Ltd
Charter House, 105 Leigh Road
Leigh On Sea
Essex
SS9 1JL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02968338
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,313 1,909
1,313 1,909
CURRENT ASSETS
Debtors 5 42,249 315,639
Cash at bank and in hand 12,504 19,733
54,753 335,372
Creditors: Amounts Falling Due Within One Year 6 (15,848 ) (287,093 )
NET CURRENT ASSETS (LIABILITIES) 38,905 48,279
TOTAL ASSETS LESS CURRENT LIABILITIES 40,218 50,188
Creditors: Amounts Falling Due After More Than One Year 7 (1,666 ) (3,785 )
NET ASSETS 38,552 46,403
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 38,550 46,401
SHAREHOLDERS' FUNDS 38,552 46,403
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Page 2
For the year ending 30 September 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. John Ball
Director
Mrs Sarah Ball
Director
16/04/2025
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
Evenheat (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02968338 . The registered office is 15 Leigh Gardens, Leigh-On-Sea, Essex, SS9 2PX.
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 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Taxation
Corporation 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.
...CONTINUED
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2.4. Taxation - continued
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 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: 1 (2023: NIL)
1 -
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 15,429 4,244 19,673
As at 30 September 2024 15,429 4,244 19,673
Depreciation
As at 1 October 2023 15,019 2,745 17,764
Provided during the period 102 494 596
As at 30 September 2024 15,121 3,239 18,360
Net Book Value
As at 30 September 2024 308 1,005 1,313
As at 1 October 2023 410 1,499 1,909
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,920 307,567
VAT 2,329 8,072
42,249 315,639
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,302 89,220
Bank loans and overdrafts 2,037 2,141
Corporation tax 5,359 21,731
Other taxes and social security 22 2,159
Accruals and deferred income 2,177 105,352
Directors' loan accounts 3,951 66,490
15,848 287,093
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,666 3,785
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2024 2023
£ £
Not later than one year 5,024 5,024
Later than one year and not later than five years - 5,024
5,024 10,048
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 30,000 35,000
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