Acorah Software Products - Accounts Production 16.2.850 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08677819 Simon James Simon James true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08677819 2023-09-30 08677819 2024-09-30 08677819 2023-10-01 2024-09-30 08677819 frs-core:CurrentFinancialInstruments 2024-09-30 08677819 frs-core:Non-currentFinancialInstruments 2024-09-30 08677819 frs-core:PlantMachinery 2024-09-30 08677819 frs-core:PlantMachinery 2023-10-01 2024-09-30 08677819 frs-core:PlantMachinery 2023-09-30 08677819 frs-core:ShareCapital 2024-09-30 08677819 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08677819 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08677819 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08677819 frs-bus:SmallEntities 2023-10-01 2024-09-30 08677819 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08677819 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08677819 1 2023-10-01 2024-09-30 08677819 frs-bus:Director1 2023-10-01 2024-09-30 08677819 frs-bus:Director1 2023-09-30 08677819 frs-bus:Director1 2024-09-30 08677819 frs-countries:EnglandWales 2023-10-01 2024-09-30 08677819 2022-09-30 08677819 2023-09-30 08677819 2022-10-01 2023-09-30 08677819 frs-core:CurrentFinancialInstruments 2023-09-30 08677819 frs-core:Non-currentFinancialInstruments 2023-09-30 08677819 frs-core:ShareCapital 2023-09-30 08677819 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08677819
Energy Comms Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08677819
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 462 819
462 819
CURRENT ASSETS
Stocks 5 190 -
Debtors 6 3,218 5,085
Cash at bank and in hand - 1,117
3,408 6,202
Creditors: Amounts Falling Due Within One Year 7 (10,918 ) (3,563 )
NET CURRENT ASSETS (LIABILITIES) (7,510 ) 2,639
TOTAL ASSETS LESS CURRENT LIABILITIES (7,048 ) 3,458
Creditors: Amounts Falling Due After More Than One Year 8 (5,186 ) (6,667 )
NET LIABILITIES (12,234 ) (3,209 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (12,244 ) (3,219 )
SHAREHOLDERS' FUNDS (12,234) (3,209)
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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 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
Simon James
Director
03/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Energy Comms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08677819 . The registered office is 23a Aboyne Drive, London, SW20 0AN.
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
Although the Balance Sheet is currently negative, the director has indicated his willingness to support the company for the foreseeable future, a period not anticipated to be less than one year. 
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 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.
2.4. 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:
Plant & Machinery over 3 or 5 years
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. 
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
2.9. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 
2.10. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 2,887
Disposals (1,615 )
As at 30 September 2024 1,272
Depreciation
As at 1 October 2023 2,068
Provided during the period 357
Disposals (1,615 )
As at 30 September 2024 810
Net Book Value
As at 30 September 2024 462
As at 1 October 2023 819
5. Stocks
2024 2023
£ £
Stock 190 -
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,136 4,346
Other debtors 231 175
Director's loan account 851 564
3,218 5,085
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 66 51
Bank loans and overdrafts 8,215 1,000
Other taxes and social security 2,339 2,284
Net wages 258 -
Other creditors 40 228
10,918 3,563
During 2020 the company borrowed £10,000 under the Bounce Back Loan Scheme.  The government guaranteed 100% of the loan.  The government made a business interruption payment to cover the first 12 month's interest, which has been reflected as both grant income and interest expense within the accounts.  After 12 months, the interest is capped at 2.5% per year. 
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,186 6,667
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Simon James (564 ) (3,963 ) 3,676 - (851 )
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Simon James by virtue of his ownership of 98.5% of the issued share capital in the company.
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