Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03958007 Mr Harold TRUE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03958007 2024-03-31 03958007 2025-03-31 03958007 2024-04-01 2025-03-31 03958007 frs-core:CurrentFinancialInstruments 2025-03-31 03958007 frs-core:Non-currentFinancialInstruments 2025-03-31 03958007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03958007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 03958007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 03958007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03958007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03958007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 03958007 frs-core:ShareCapital 2025-03-31 03958007 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03958007 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03958007 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03958007 frs-bus:SmallEntities 2024-04-01 2025-03-31 03958007 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03958007 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03958007 frs-bus:Director1 2024-04-01 2025-03-31 03958007 frs-bus:Director1 2024-03-31 03958007 frs-bus:Director1 2025-03-31 03958007 frs-core:CurrentFinancialInstruments 1 2025-03-31 03958007 frs-countries:EnglandWales 2024-04-01 2025-03-31 03958007 2023-03-31 03958007 2024-03-31 03958007 2023-04-01 2024-03-31 03958007 frs-core:CurrentFinancialInstruments 2024-03-31 03958007 frs-core:Non-currentFinancialInstruments 2024-03-31 03958007 frs-core:ShareCapital 2024-03-31 03958007 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03958007 frs-core:CurrentFinancialInstruments 1 2024-03-31
Endbuy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03958007
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124,257 124,657
124,257 124,657
CURRENT ASSETS
Debtors 5 53,270 40,246
Cash at bank and in hand 139 3,520
53,409 43,766
Creditors: Amounts Falling Due Within One Year 6 (4,474 ) (2,178 )
NET CURRENT ASSETS (LIABILITIES) 48,935 41,588
TOTAL ASSETS LESS CURRENT LIABILITIES 173,192 166,245
Creditors: Amounts Falling Due After More Than One Year 7 (159,147 ) (159,971 )
NET ASSETS 14,045 6,274
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 13,945 6,174
SHAREHOLDERS' FUNDS 14,045 6,274
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Harold TRUE
Director
28 April 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Endbuy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03958007 . The registered office is 32 Chamberlayne Road, Willesden, London, NW10 3JE.
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 Not depreciated
Leasehold over 20 years
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 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 (2024: 1)
1 1
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Page 3
4. Tangible Assets
Land & Property
Freehold Leasehold Total
£ £ £
Cost
As at 1 April 2024 120,000 7,987 127,987
As at 31 March 2025 120,000 7,987 127,987
Depreciation
As at 1 April 2024 - 3,330 3,330
Provided during the period - 400 400
As at 31 March 2025 - 3,730 3,730
Net Book Value
As at 31 March 2025 120,000 4,257 124,257
As at 1 April 2024 120,000 4,657 124,657
5. Debtors
2025 2024
£ £
Due within one year
Other debtors - True Associates Ltd 23,937 22,937
Director's loan account 10,484 10,485
34,421 33,422
Due after more than one year
Other debtors S455 Tax 18,849 6,824
53,270 40,246
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 46 (2 )
Bank loans and overdrafts 854 843
Corporation tax 1,981 (16 )
PAYE and NIC creditor 33 33
Accruals and deferred income 1,560 1,320
4,474 2,178
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounce back loan - 845
Shawbrook Bank loan 1 (2-5 yrs) 159,147 159,126
159,147 159,971
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Page 4
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Harold TRUE 10,485 - - - 10,485
10. Related Party Transactions
Loan to True Associates Limited (CRN 04428716)
2025
2024
£
£
At start of period
22,937
22,937
Advanced
1,000
image
image
At end of period
23,937
image
22,937
image
True Associates Ltd (CRN 04428716)Under common controlReceipt of rental income during the year- £1,850 (2024 - £8,550)

True Associates Ltd (CRN 04428716)

Under common control

Receipt of rental income during the year- £1,850 (2024 - £8,550)

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