Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 6466624 Mr COLIN HAMBLETON Mr ENZO PISCICELLI Mr MAX CRANE Mr ENZO PISCICELLI true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 6466624 2024-01-31 6466624 2025-01-31 6466624 2024-02-01 2025-01-31 6466624 frs-core:CurrentFinancialInstruments 2025-01-31 6466624 frs-core:Non-currentFinancialInstruments 2025-01-31 6466624 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-01 2025-01-31 6466624 frs-core:FurnitureFittings 2025-01-31 6466624 frs-core:FurnitureFittings 2024-02-01 2025-01-31 6466624 frs-core:FurnitureFittings 2024-01-31 6466624 frs-core:MotorVehicles 2025-01-31 6466624 frs-core:MotorVehicles 2024-02-01 2025-01-31 6466624 frs-core:MotorVehicles 2024-01-31 6466624 frs-core:OtherResidualIntangibleAssets 2025-01-31 6466624 frs-core:OtherResidualIntangibleAssets 2024-01-31 6466624 frs-core:ShareCapital 2025-01-31 6466624 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 6466624 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 6466624 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 6466624 frs-bus:SmallEntities 2024-02-01 2025-01-31 6466624 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 6466624 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 6466624 1 2024-02-01 2025-01-31 6466624 frs-bus:Director1 2024-02-01 2025-01-31 6466624 frs-bus:Director2 2024-02-01 2025-01-31 6466624 frs-bus:Director3 2024-02-01 2025-01-31 6466624 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 6466624 frs-countries:EnglandWales 2024-02-01 2025-01-31 6466624 2023-01-31 6466624 2024-01-31 6466624 2023-02-01 2024-01-31 6466624 frs-core:CurrentFinancialInstruments 2024-01-31 6466624 frs-core:Non-currentFinancialInstruments 2024-01-31 6466624 frs-core:ShareCapital 2024-01-31 6466624 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 6466624
EMV (YORKSHIRE) LIMITED
Unaudited Financial Statements
For The Year Ended 31 January 2025
QUALITY BUSINESS SERVICES (YORKSHIRE) LIMITED
Association of Accounting Technicians
20 HIGH STREET
QUEENSBURY
BRADFORD
WEST YORKSHIRE
BD13 2PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 6466624
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 15,100 16,698
15,100 16,698
CURRENT ASSETS
Debtors 6 18,327 8,339
Cash at bank and in hand 292,288 306,483
310,615 314,822
Creditors: Amounts Falling Due Within One Year 7 (109,457 ) (105,104 )
NET CURRENT ASSETS (LIABILITIES) 201,158 209,718
TOTAL ASSETS LESS CURRENT LIABILITIES 216,258 226,416
Creditors: Amounts Falling Due After More Than One Year 8 (6,677 ) (16,677 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,869 ) (3,173 )
NET ASSETS 206,712 206,566
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 206,612 206,466
SHAREHOLDERS' FUNDS 206,712 206,566
Page 1
Page 2
For the year ending 31 January 2025 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 COLIN HAMBLETON
Director
Mr ENZO PISCICELLI
Director
Mr MAX CRANE
Director
10 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EMV (Yorkshire) Ltd, Registered number 6466624 is a limited by shares company incorporated in England & Wales. The Registered Office is 22 School Lane, Addingham, Ilkley, West Yorkshire, LS29 0JF.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are a lease premium. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Page 3
Page 4
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Sales, marketing and distribution 14 11
14 11
4. Intangible Assets
Other
£
Cost
As at 1 February 2024 21,685
As at 31 January 2025 21,685
Amortisation
As at 1 February 2024 21,685
As at 31 January 2025 21,685
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2024 13,400 109,659 123,059
Additions - 9,090 9,090
Disposals (13,400 ) - (13,400 )
As at 31 January 2025 - 118,749 118,749
Depreciation
As at 1 February 2024 7,746 98,615 106,361
...CONTINUED
Page 4
Page 5
Provided during the period 654 5,034 5,688
Disposals (8,400 ) - (8,400 )
As at 31 January 2025 - 103,649 103,649
Net Book Value
As at 31 January 2025 - 15,100 15,100
As at 1 February 2024 5,654 11,044 16,698
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,767 2,725
Directors' loan accounts 15,560 5,614
18,327 8,339
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 10,000 10,000
Corporation tax 75,637 75,692
Other taxes and social security 18,744 16,667
Creditors and accruals 5,076 2,745
109,457 105,104
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,677 16,677
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 220,000 200,000
Page 5
Page 6
11. Ultimate Controlling Party
The company's ultimate controlling party are the Directors by virtue of their ownership of 75% of the issued share capital in the company.
Page 6