Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 01961905 Mr Ian Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01961905 2023-10-31 01961905 2024-10-31 01961905 2023-11-01 2024-10-31 01961905 frs-core:CurrentFinancialInstruments 2024-10-31 01961905 frs-core:Non-currentFinancialInstruments 2024-10-31 01961905 frs-core:ComputerEquipment 2024-10-31 01961905 frs-core:ComputerEquipment 2023-11-01 2024-10-31 01961905 frs-core:ComputerEquipment 2023-10-31 01961905 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 01961905 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 01961905 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 01961905 frs-core:MotorVehicles 2024-10-31 01961905 frs-core:MotorVehicles 2023-11-01 2024-10-31 01961905 frs-core:MotorVehicles 2023-10-31 01961905 frs-core:PlantMachinery 2024-10-31 01961905 frs-core:PlantMachinery 2023-11-01 2024-10-31 01961905 frs-core:PlantMachinery 2023-10-31 01961905 frs-core:ShareCapital 2024-10-31 01961905 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 01961905 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 01961905 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 01961905 frs-bus:SmallEntities 2023-11-01 2024-10-31 01961905 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 01961905 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 01961905 frs-core:CostValuation 2023-10-31 01961905 frs-core:CostValuation 2024-10-31 01961905 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 01961905 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 01961905 frs-core:ListedExchangeTraded 2024-10-31 01961905 frs-core:ListedExchangeTraded 2023-10-31 01961905 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 01961905 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 01961905 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 01961905 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 01961905 frs-bus:Director1 2023-11-01 2024-10-31 01961905 frs-core:CurrentFinancialInstruments 1 2024-10-31 01961905 frs-countries:EnglandWales 2023-11-01 2024-10-31 01961905 2022-10-31 01961905 2023-10-31 01961905 2022-11-01 2023-10-31 01961905 frs-core:CurrentFinancialInstruments 2023-10-31 01961905 frs-core:Non-currentFinancialInstruments 2023-10-31 01961905 frs-core:ShareCapital 2023-10-31 01961905 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 01961905 frs-core:CurrentFinancialInstruments 1 2023-10-31
Registered number: 01961905
Ebberns Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01961905
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,264 18,828
Investments 5 428,938 428,938
446,202 447,766
CURRENT ASSETS
Stocks 6 201,827 171,640
Debtors 7 1,830,022 1,944,114
Investments 8 312,482 17,341
Cash at bank and in hand 257,526 298,222
2,601,857 2,431,317
Creditors: Amounts Falling Due Within One Year 9 (1,270,623 ) (1,097,868 )
NET CURRENT ASSETS (LIABILITIES) 1,331,234 1,333,449
TOTAL ASSETS LESS CURRENT LIABILITIES 1,777,436 1,781,215
Creditors: Amounts Falling Due After More Than One Year 10 (874,903 ) (914,148 )
NET ASSETS 902,533 867,067
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 902,531 867,065
SHAREHOLDERS' FUNDS 902,533 867,067
Page 1
Page 2
For the year ending 31 October 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
Mr Ian Johnson
Director
18 June 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
Ebberns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01961905 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, Middlesex, HA7 1JS.
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. 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:
Leasehold Over Estimated Useful Life
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Straight Line Method
Computer Equipment 25% Straight Line Method
2.4. 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.
2.5. 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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 11)
11 11
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 140,784 79,901 24,242 25,033 269,960
Additions - - 10,500 999 11,499
As at 31 October 2024 140,784 79,901 34,742 26,032 281,459
Depreciation
As at 1 November 2023 139,536 68,381 18,182 25,033 251,132
Provided during the period 1,248 2,880 8,685 250 13,063
As at 31 October 2024 140,784 71,261 26,867 25,283 264,195
Net Book Value
As at 31 October 2024 - 8,640 7,875 749 17,264
As at 1 November 2023 1,248 11,520 6,060 - 18,828
5. Investments
Associates Listed Total
£ £ £
Cost
As at 1 November 2023 427,638 1,300 428,938
As at 31 October 2024 427,638 1,300 428,938
Provision
As at 1 November 2023 - - -
As at 31 October 2024 - - -
Net Book Value
As at 31 October 2024 427,638 1,300 428,938
As at 1 November 2023 427,638 1,300 428,938
6. Stocks
2024 2023
£ £
Materials 201,827 171,640
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 609,077 538,421
Prepayments and accrued income 22,716 19,572
Deferred tax current asset 3,280 1,922
Amounts owed by group undertakings 772,362 772,362
Ebberns holding limited 422,587 611,837
1,830,022 1,944,114
8. Current Asset Investments
2024 2023
£ £
Shares in subsidiaries - 59,256
Short term deposits 312,482 (41,915 )
312,482 17,341
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 787,768 831,315
Bank loans and overdrafts 91,044 49,975
Tony & lynn loan 24,000 92,362
Corporation tax 13,232 43,562
Other taxes and social security 70,180 63,876
VAT 51,420 37,391
Other creditors (24,923 ) (110,395 )
Other loans Flexi & Funding 257,902 -
Amounts owed to related parties - MCL - 2,543
Debate international limited - 87,239
1,270,623 1,097,868
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 37,550 87,572
Other loans 553,112 680,000
Other creditors 284,241 146,576
874,903 914,148
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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