Acorah Software Products - Accounts Production 16.3.350 false true true 31 August 2024 1 September 2023 false 25 June 2025 1 September 2024 31 May 2025 31 May 2025 09316010 Mr Pierre Doux Etpack Sprinter SAS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09316010 2024-08-31 09316010 2025-05-31 09316010 2024-09-01 2025-05-31 09316010 frs-core:CurrentFinancialInstruments 2025-05-31 09316010 frs-core:ComputerEquipment 2025-05-31 09316010 frs-core:ComputerEquipment 2024-09-01 2025-05-31 09316010 frs-core:ComputerEquipment 2024-08-31 09316010 frs-core:ShareCapital 2025-05-31 09316010 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09316010 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-05-31 09316010 frs-bus:FilletedAccounts 2024-09-01 2025-05-31 09316010 frs-bus:SmallEntities 2024-09-01 2025-05-31 09316010 frs-bus:Audited 2024-09-01 2025-05-31 09316010 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-05-31 09316010 1 2024-09-01 2025-05-31 09316010 frs-bus:Director1 2024-09-01 2025-05-31 09316010 frs-countries:EnglandWales 2024-09-01 2025-05-31 09316010 2023-08-31 09316010 2024-08-31 09316010 2023-09-01 2024-08-31 09316010 frs-core:CurrentFinancialInstruments 2024-08-31 09316010 frs-core:WithinOneYear 2024-08-31 09316010 frs-core:ShareCapital 2024-08-31 09316010 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09316010
Etpack Sprinter Uk Limited
Financial Statements
For the Period 1 September 2024 to 31 May 2025
Edmonds Accountancy
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09316010
31 May 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 - 2,659
Debtors 6 12,335 193,508
Cash at bank and in hand 4,763 20,237
17,098 216,404
Creditors: Amounts Falling Due Within One Year 7 (12,098 ) (193,686 )
NET CURRENT ASSETS (LIABILITIES) 5,000 22,718
TOTAL ASSETS LESS CURRENT LIABILITIES 5,000 22,718
NET ASSETS 5,000 22,718
CAPITAL AND RESERVES
Called up share capital 8 5,000 5,000
Profit and Loss Account - 17,718
SHAREHOLDERS' FUNDS 5,000 22,718
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 Pierre Doux
Director
25/06/2025
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
Etpack Sprinter Uk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09316010 . The registered office is Suite 9, Unit 1, Kingfisher Court Business Centre, Hambridge Road, Newbury, RG14 5SJ.
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.
The presentation currency of the financial statements is GB pounds (£).
The Directors resolved that the company should cease to trade on 31 May 2025 and the current accounting period has been shortened to end on that date. Therefore comparatives may not be entirely comparable with the previous year.
2.2. Going Concern Disclosure
The company had ceased trading at the balance sheet date. The financial statements have been prepared on a basis other that of the going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date. No provision has been made for the future costs of terminating the business such costs were committed at the reporting date.
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:
Computer Equipment Straight line 50%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.
2.6. 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.
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2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 8,241
Disposals (8,241 )
As at 31 May 2025 -
Depreciation
As at 1 September 2024 8,241
Disposals (8,241 )
As at 31 May 2025 -
Net Book Value
As at 31 May 2025 -
As at 1 September 2024 -
5. Stocks
31 May 2025 31 August 2024
£ £
Stock - 2,659
6. Debtors
31 May 2025 31 August 2024
£ £
Due within one year
Trade debtors 11,980 9,720
Amounts owed by group undertakings - 16,002
Other debtors 355 167,786
12,335 193,508
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7. Creditors: Amounts Falling Due Within One Year
31 May 2025 31 August 2024
£ £
Trade creditors 1 1,232
Amounts owed to group undertakings - 3,592
Other creditors 12,097 178,806
Taxation and social security - 10,056
12,098 193,686
8. Share Capital
31 May 2025 31 August 2024
£ £
Allotted, Called up and fully paid 5,000 5,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 May 2025 31 August 2024
£ £
Not later than one year - 3,255
- 3,255
10. Ultimate Controlling Party
The company's ultimate controlling party is Etpack Sprinter SAS by virtue of his ownership of 100% of the issued share capital in the company.
Copies of the consolidated accounts may be requested from:
5 Rue Louis Blériot
29170 SAINT EVARZEC
France
11. Audit Information
The auditor's report on the accounts of Etpack Sprinter Uk Limited for the period ended 31 May 2025 was unqualified.
The auditors emphasised the following matter without qualifying their report:
We draw attention to Note 2.2 to the financial statements which explains that the company ceased to trade on 31 May 2025 and therefore it is not appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 2.2. Our opinion is not modified in respect of this matter.
The auditor's report was signed by R M L Taylor FCCA (Senior Statutory Auditor) for and on behalf of Banks & Co Limited , Statutory Auditor.
Banks & Co Limited
Chartered Certified Accountants
1 Carnegie Road
Newbury
Berkshire
RG14 5DJ
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