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 9807365 Mr Sebastian Dziubanda Mr Sebastian Janik Mrs Boguslawa Janik Mrs Katarzyna Dziubanda iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9807365 2023-10-31 9807365 2024-10-31 9807365 2023-11-01 2024-10-31 9807365 frs-core:CurrentFinancialInstruments 2024-10-31 9807365 frs-core:ComputerEquipment 2024-10-31 9807365 frs-core:ComputerEquipment 2023-11-01 2024-10-31 9807365 frs-core:ComputerEquipment 2023-10-31 9807365 frs-core:MotorVehicles 2024-10-31 9807365 frs-core:MotorVehicles 2023-11-01 2024-10-31 9807365 frs-core:MotorVehicles 2023-10-31 9807365 frs-core:PlantMachinery 2024-10-31 9807365 frs-core:PlantMachinery 2023-11-01 2024-10-31 9807365 frs-core:PlantMachinery 2023-10-31 9807365 frs-core:ShareCapital 2024-10-31 9807365 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 9807365 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 9807365 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 9807365 frs-bus:SmallEntities 2023-11-01 2024-10-31 9807365 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 9807365 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 9807365 frs-bus:Director1 2023-11-01 2024-10-31 9807365 frs-bus:Director2 2023-11-01 2024-10-31 9807365 frs-bus:Director3 2023-11-01 2024-10-31 9807365 frs-bus:Director4 2023-11-01 2024-10-31 9807365 frs-countries:EnglandWales 2023-11-01 2024-10-31 9807365 2022-10-31 9807365 2023-10-31 9807365 2022-11-01 2023-10-31 9807365 frs-core:CurrentFinancialInstruments 2023-10-31 9807365 frs-core:ShareCapital 2023-10-31 9807365 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 9807365
EWI SPECIALIST LTD
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9807365
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,444 27,692
44,444 27,692
CURRENT ASSETS
Debtors 5 109,233 138,382
Cash at bank and in hand 69,320 47,158
178,553 185,540
Creditors: Amounts Falling Due Within One Year 6 (104,275 ) (87,058 )
NET CURRENT ASSETS (LIABILITIES) 74,278 98,482
TOTAL ASSETS LESS CURRENT LIABILITIES 118,722 126,174
NET ASSETS 118,722 126,174
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 118,622 126,074
SHAREHOLDERS' FUNDS 118,722 126,174
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 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 Sebastian Dziubanda
Director
Mr Sebastian Janik
Director
Mrs Boguslawa Janik
Director
Mrs Katarzyna Dziubanda
Director
25/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EWI SPECIALIST LTD is a private company, limited by shares, incorporated in England & Wales, registered number 9807365 . The registered office is 43 Longmead, Hatfield, AL10 0AB.
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:
Plant & Machinery SL
Motor Vehicles SL
Computer Equipment SL
2.4. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 - 27,701 6,770 34,471
Additions 459 22,991 1,095 24,545
As at 31 October 2024 459 50,692 7,865 59,016
Depreciation
As at 1 November 2023 - 3,572 3,207 6,779
Provided during the period 83 6,354 1,356 7,793
As at 31 October 2024 83 9,926 4,563 14,572
Net Book Value
As at 31 October 2024 376 40,766 3,302 44,444
As at 1 November 2023 - 24,129 3,563 27,692
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 89,577 105,543
Prepayments and accrued income 3,542 1,371
Other debtors 16,114 31,468
109,233 138,382
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 24,751 1
Corporation tax 43,536 37,799
Other taxes and social security 11,654 21,897
Other creditors 10,548 10,261
Accruals and deferred income 384 549
Directors' loan accounts 13,402 16,551
104,275 87,058
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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