Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 04250610 Mrs Elizabeth Ellis Mr Simon Burton Mrs Sarah Burton Mrs Elizabeth Ellis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04250610 2023-07-31 04250610 2024-07-31 04250610 2023-08-01 2024-07-31 04250610 frs-core:CurrentFinancialInstruments 2024-07-31 04250610 frs-core:Non-currentFinancialInstruments 2024-07-31 04250610 frs-core:NetGoodwill 2024-07-31 04250610 frs-core:NetGoodwill 2023-07-31 04250610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 04250610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04250610 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 04250610 frs-core:PlantMachinery 2024-07-31 04250610 frs-core:PlantMachinery 2023-08-01 2024-07-31 04250610 frs-core:PlantMachinery 2023-07-31 04250610 frs-core:RevaluationReserve 2023-07-31 04250610 frs-core:RevaluationReserve 2024-07-31 04250610 frs-core:ShareCapital 2024-07-31 04250610 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04250610 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 04250610 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 04250610 frs-bus:SmallEntities 2023-08-01 2024-07-31 04250610 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04250610 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 04250610 frs-bus:Director1 2023-08-01 2024-07-31 04250610 frs-bus:Director1 2023-07-31 04250610 frs-bus:Director1 2024-07-31 04250610 frs-bus:Director2 2023-08-01 2024-07-31 04250610 frs-bus:Director3 2023-08-01 2024-07-31 04250610 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 04250610 frs-countries:EnglandWales 2023-08-01 2024-07-31 04250610 2022-07-31 04250610 2023-07-31 04250610 2022-08-01 2023-07-31 04250610 frs-core:CurrentFinancialInstruments 2023-07-31 04250610 frs-core:Non-currentFinancialInstruments 2023-07-31 04250610 frs-core:RevaluationReserve 2023-07-31 04250610 frs-core:ShareCapital 2023-07-31 04250610 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 04250610
EBS Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Vanguard Accountancy Limited
Chartered Accountants
West Derby
Liverpool
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04250610
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,137,809 2,118,838
2,137,809 2,118,838
CURRENT ASSETS
Stocks 6 6,600 6,800
Debtors 7 1,845,012 2,062,735
Cash at bank and in hand 215,735 68,798
2,067,347 2,138,333
Creditors: Amounts Falling Due Within One Year 8 (651,277 ) (679,352 )
NET CURRENT ASSETS (LIABILITIES) 1,416,070 1,458,981
TOTAL ASSETS LESS CURRENT LIABILITIES 3,553,879 3,577,819
Creditors: Amounts Falling Due After More Than One Year 9 (574,222 ) (267,263 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (282,229 ) (283,328 )
NET ASSETS 2,697,428 3,027,228
CAPITAL AND RESERVES
Called up share capital 11 25 25
Revaluation reserve 13 1,107,487 1,107,487
Profit and Loss Account 1,589,916 1,919,716
SHAREHOLDERS' FUNDS 2,697,428 3,027,228
Page 1
Page 2
For the year ending 31 July 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
Mrs Elizabeth Ellis
Director
29th April 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EBS Services Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number and registered office can be found on the Company Information page. 
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. 
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 immaterial due to high residual value
Plant & Machinery 15-20% reducing balance method
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. 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 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: 49 (2023: 41)
49 41
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 9,999
As at 31 July 2024 9,999
Amortisation
As at 1 August 2023 9,999
As at 31 July 2024 9,999
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 August 2023 1,987,067 478,314 2,465,381
Additions 26,392 26,839 53,231
Disposals - (51,682 ) (51,682 )
As at 31 July 2024 2,013,459 453,471 2,466,930
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 August 2023 - 346,543 346,543
Provided during the period - 18,704 18,704
Disposals - (36,126 ) (36,126 )
As at 31 July 2024 - 329,121 329,121
Net Book Value
As at 31 July 2024 2,013,459 124,350 2,137,809
As at 1 August 2023 1,987,067 131,771 2,118,838
Cost or valuation as at 31 July 2024 represented by:
Land & Property
Freehold Plant & Machinery Total
£ £ £
At cost 26,392 - 26,392
At valuation 1,987,067 453,471 2,440,538
2,013,459 453,471 2,466,930
The company opted to use the fair value of property, plant and equipment at the date of transition to FRS 102, as its deemed cost. The above notes show details of historic cost and revaluations prior to this.
6. Stocks
2024 2023
£ £
Stock 6,600 6,800
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 194,973 357,731
Other debtors 1,650,039 1,705,004
1,845,012 2,062,735
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 338,198 223,152
Other creditors 286,291 210,545
Taxation and social security 26,788 245,655
651,277 679,352
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 574,222 267,263
10. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 912,420 490,415
Other Creditors 129,536 -
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 25 25
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mrs Elizabeth Ellis 1,295,401 437,882 (483,659 ) - 1,249,624
Interest is charged on loans due from directors at the official rate, which was 2.25% for the full year.
13. Reserves
Revaluation Reserve
£
As at 1 August 2023 1,107,487
As at 31 July 2024 1,107,487
Page 6