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 05529393 N F Reynolds R Weale true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05529393 2023-09-30 05529393 2024-09-30 05529393 2023-10-01 2024-09-30 05529393 frs-core:Non-currentFinancialInstruments 2024-09-30 05529393 frs-core:ComputerEquipment 2023-10-01 2024-09-30 05529393 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05529393 frs-core:PlantMachinery 2023-10-01 2024-09-30 05529393 frs-core:ShareCapital 2024-09-30 05529393 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05529393 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05529393 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 05529393 frs-bus:SmallEntities 2023-10-01 2024-09-30 05529393 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05529393 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05529393 1 2023-10-01 2024-09-30 05529393 frs-bus:Director1 2023-10-01 2024-09-30 05529393 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05529393 frs-countries:EnglandWales 2023-10-01 2024-09-30 05529393 2022-09-30 05529393 2023-09-30 05529393 2022-10-01 2023-09-30 05529393 frs-core:Non-currentFinancialInstruments 2023-09-30 05529393 frs-core:ShareCapital 2023-09-30 05529393 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05529393
Epulo Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Dodgson Matty Partnership
22 The Tything
Worcester
WR1 1HD
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05529393
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,523 5,374
1,523 5,374
CURRENT ASSETS
Stocks 10,000 10,000
Debtors 2,500 7,900
Cash at bank and in hand 71,682 63,000
84,182 80,900
Creditors: Amounts Falling Due Within One Year (158,143 ) (166,283 )
NET CURRENT ASSETS (LIABILITIES) (73,961 ) (85,383 )
TOTAL ASSETS LESS CURRENT LIABILITIES (72,438 ) (80,009 )
Creditors: Amounts Falling Due After More Than One Year (20,053 ) (30,157 )
NET LIABILITIES (92,491 ) (110,166 )
CAPITAL AND RESERVES
Called up share capital 5 200 200
Profit and Loss Account (92,691 ) (110,366 )
SHAREHOLDERS' FUNDS (92,491) (110,166)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
N F Reynolds
Director
27 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Epulo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05529393 . The registered office is Gupshill Manor, Gloucester Road, Tewkesbury, Gloucestershire, GL20 5SY.
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:
Plant & Machinery 20% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2023: 25)
30 25
4. Tangible Assets
Total
£
Cost
As at 1 October 2023 290,874
Additions 99
As at 30 September 2024 290,973
Depreciation
As at 1 October 2023 285,500
Provided during the period 3,950
As at 30 September 2024 289,450
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2024 1,523
As at 1 October 2023 5,374
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
6. Ultimate Controlling Party
The company is controlled by the Director.
Page 4