Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04926012 Mr Jean-Michel Paris Mrs Ann Paris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04926012 2023-09-30 04926012 2024-09-30 04926012 2023-10-01 2024-09-30 04926012 frs-core:CurrentFinancialInstruments 2024-09-30 04926012 frs-core:ComputerEquipment 2024-09-30 04926012 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04926012 frs-core:ComputerEquipment 2023-09-30 04926012 frs-core:PlantMachinery 2024-09-30 04926012 frs-core:PlantMachinery 2023-10-01 2024-09-30 04926012 frs-core:PlantMachinery 2023-09-30 04926012 frs-core:ShareCapital 2024-09-30 04926012 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04926012 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04926012 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04926012 frs-bus:SmallEntities 2023-10-01 2024-09-30 04926012 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04926012 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04926012 frs-core:ListedExchangeTraded 2024-09-30 04926012 frs-core:ListedExchangeTraded 2023-09-30 04926012 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 04926012 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-09-30 04926012 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-09-30 04926012 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-09-30 04926012 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 04926012 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 04926012 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 04926012 frs-bus:Director1 2023-10-01 2024-09-30 04926012 frs-bus:Director1 2023-09-30 04926012 frs-bus:Director1 2024-09-30 04926012 frs-bus:Director2 2023-10-01 2024-09-30 04926012 frs-countries:EnglandWales 2023-10-01 2024-09-30 04926012 2022-09-30 04926012 2023-09-30 04926012 2022-10-01 2023-09-30 04926012 frs-core:CurrentFinancialInstruments 2023-09-30 04926012 frs-core:ShareCapital 2023-09-30 04926012 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04926012
EquipAxxess Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04926012
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 491 767
Investments 5 744,433 666,039
744,924 666,806
CURRENT ASSETS
Debtors 6 146,775 163,481
Cash at bank and in hand 385,874 383,468
532,649 546,949
Creditors: Amounts Falling Due Within One Year 7 (57,999 ) (109,482 )
NET CURRENT ASSETS (LIABILITIES) 474,650 437,467
TOTAL ASSETS LESS CURRENT LIABILITIES 1,219,574 1,104,273
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,418 ) (192 )
NET ASSETS 1,193,156 1,104,081
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 1,193,146 1,104,071
SHAREHOLDERS' FUNDS 1,193,156 1,104,081
Page 1
Page 2
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 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
Mr Jean-Michel Paris
Director
27 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EquipAxxess Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04926012 . The registered office is 2 Willow Close, 46 Branksome Wood Road, Bournemouth, Dorset, BH4 9LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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 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.
2.3. 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:
Plant & Machinery 20% reducing balance
Computer Equipment 45% reducing balance
2.4. Financial Instruments
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 measured 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.

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.
2.5. 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.
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 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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2.6. 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 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.
2.7. Investments
Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 1,042 2,755 3,797
As at 30 September 2024 1,042 2,755 3,797
Depreciation
As at 1 October 2023 756 2,274 3,030
Provided during the period 58 218 276
As at 30 September 2024 814 2,492 3,306
Net Book Value
As at 30 September 2024 228 263 491
As at 1 October 2023 286 481 767
5. Investments
Listed
£
Cost
As at 1 October 2023 666,039
Additions 169,902
Disposals (159,402 )
Revaluations 67,894
As at 30 September 2024 744,433
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 744,433
As at 1 October 2023 666,039
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Listed investments shown above are stated at market value as at the balance sheet date.
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 100,187 129,851
Other debtors 20,787 33,630
Directors' loan accounts 25,801 -
146,775 163,481
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 18,112 51,086
Other taxes and social security 36,994 12,509
Other creditors 723 206
Accruals and deferred income 2,170 1,975
Directors' loan accounts - 43,706
57,999 109,482
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
9. 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 Jean-Michel Paris - 25,801 - - 25,801
The above loan is unsecured, repayable on demand and interest is charged at 2.25%.
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