Acorah Software Products - Accounts Production 16.3.350 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 08396389 K Golby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08396389 2024-02-29 08396389 2025-02-28 08396389 2024-03-01 2025-02-28 08396389 frs-core:CurrentFinancialInstruments 2025-02-28 08396389 frs-core:Non-currentFinancialInstruments 2025-02-28 08396389 frs-core:ComputerEquipment 2024-03-01 2025-02-28 08396389 frs-core:PlantMachinery 2025-02-28 08396389 frs-core:PlantMachinery 2024-03-01 2025-02-28 08396389 frs-core:PlantMachinery 2024-02-29 08396389 frs-core:ShareCapital 2025-02-28 08396389 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 08396389 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 08396389 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 08396389 frs-bus:SmallEntities 2024-03-01 2025-02-28 08396389 frs-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 08396389 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 08396389 frs-bus:Director1 2024-03-01 2025-02-28 08396389 frs-countries:EnglandWales 2024-03-01 2025-02-28 08396389 2023-02-28 08396389 2024-02-29 08396389 2023-03-01 2024-02-29 08396389 frs-core:CurrentFinancialInstruments 2024-02-29 08396389 frs-core:Non-currentFinancialInstruments 2024-02-29 08396389 frs-core:ShareCapital 2024-02-29 08396389 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 08396389
Excelsior Legal & Estate Services (UK) Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director K Golby
Company Number 08396389
Registered Office 2nd Floor Butler House
177-178 Tottenham Court Road
London
W1T 7AF
Accountants Jones & Partners Limited
2nd Floor, Butler House
177-178 Tottenham Court Road
London
W1T 7AF
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Excelsior Legal & Estate Services (UK) Limited for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Excelsior Legal & Estate Services (UK) Limited for the year ended 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Excelsior Legal & Estate Services (UK) Limited , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Excelsior Legal & Estate Services (UK) Limited and state those matters that we have agreed to state to the director of Excelsior Legal & Estate Services (UK) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Excelsior Legal & Estate Services (UK) Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Excelsior Legal & Estate Services (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Excelsior Legal & Estate Services (UK) Limited . You consider that Excelsior Legal & Estate Services (UK) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Excelsior Legal & Estate Services (UK) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23 May 2025
Jones & Partners Limited
2nd Floor, Butler House
177-178 Tottenham Court Road
London
W1T 7AF
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Page 3
Balance Sheet
Registered number: 08396389
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 132 187
132 187
CURRENT ASSETS
Debtors 5 250 -
Cash at bank and in hand 437 2,318
687 2,318
Creditors: Amounts Falling Due Within One Year 6 (6,299 ) (3,867 )
NET CURRENT ASSETS (LIABILITIES) (5,612 ) (1,549 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,480 ) (1,362 )
Creditors: Amounts Falling Due After More Than One Year 7 (753 ) (2,835 )
NET LIABILITIES (6,233 ) (4,197 )
CAPITAL AND RESERVES
Called up share capital 8 1,292 1,292
Profit and Loss Account (7,525 ) (5,489 )
SHAREHOLDERS' FUNDS (6,233) (4,197)
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Page 4
For the year ending 28 February 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.
The financial statements were approved by the board of directors on 23 May 2025 and were signed on its behalf by:
K Golby
Director
23 May 2025
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Excelsior Legal & Estate Services (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08396389 . The registered office is 2nd Floor Butler House, 177-178 Tottenham Court Road, London, W1T 7AF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Computer Equipment 25% on Straight line method
2.5. 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.
...CONTINUED
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2.5. 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 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.
3. Average Number of Employees
Average number of employees, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 March 2024 2,719
As at 28 February 2025 2,719
Depreciation
As at 1 March 2024 2,532
Provided during the period 55
As at 28 February 2025 2,587
Net Book Value
As at 28 February 2025 132
As at 1 March 2024 187
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 250 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 6,242 3,755
Taxation and social security 57 112
6,299 3,867
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 753 2,835
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,292 1,292
Page 7