Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07529111 D Eaves ECSC Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07529111 2023-12-31 07529111 2024-12-31 07529111 2024-01-01 2024-12-31 07529111 frs-core:CurrentFinancialInstruments 2024-12-31 07529111 frs-core:CapitalRedemptionReserve 2024-12-31 07529111 frs-core:ShareCapital 2024-12-31 07529111 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07529111 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07529111 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07529111 frs-bus:SmallEntities 2024-01-01 2024-12-31 07529111 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07529111 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07529111 1 2024-01-01 2024-12-31 07529111 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07529111 frs-core:UnlistedNon-exchangeTraded 2023-12-31 07529111 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 07529111 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07529111 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07529111 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07529111 frs-bus:Director1 2024-01-01 2024-12-31 07529111 frs-countries:EnglandWales 2024-01-01 2024-12-31 07529111 2022-12-31 07529111 2023-12-31 07529111 2023-01-01 2023-12-31 07529111 frs-core:CurrentFinancialInstruments 2023-12-31 07529111 frs-core:CapitalRedemptionReserve 2023-12-31 07529111 frs-core:ShareCapital 2023-12-31 07529111 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07529111
Barnet Scaffolding Systems Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07529111
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 100,000 100,000
100,000 100,000
CURRENT ASSETS
Debtors 5 270,764 255,225
Cash at bank and in hand 236 34,626
271,000 289,851
Creditors: Amounts Falling Due Within One Year 6 (51 ) -
NET CURRENT ASSETS (LIABILITIES) 270,949 289,851
TOTAL ASSETS LESS CURRENT LIABILITIES 370,949 389,851
NET ASSETS 370,949 389,851
CAPITAL AND RESERVES
Called up share capital 7 75,000 75,000
Capital redemption reserve 25,000 25,000
Income Statement 270,949 289,851
SHAREHOLDERS' FUNDS 370,949 389,851
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For the year ending 31 December 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 Income Statement.
On behalf of the board
D Eaves
Director
11/08/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Barnet Scaffolding Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07529111 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Financial Instruments
The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
(i) Financial assets
Basic financial assets, including trade and other debtors and cash and bank balances, are intitially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flolws discounted at the asset's original effective interest rate. The impairment loss is recognised in the Income Statement.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversalis such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised.The impairment reversal is recognised in the Statement of Comprehensive Income.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and reward of the ownership and control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
...CONTINUED
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2.3. Financial Instruments - continued
(ii) Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
(iii) Offsetting
Financial assets and liablities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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 year 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 asset reflects 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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2.5. Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
2.6. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Unlisted
£
Cost
As at 1 January 2024 100,000
As at 31 December 2024 100,000
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 100,000
As at 1 January 2024 100,000
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 270,764 160,764
Other debtors - 94,461
270,764 255,225
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Taxation and social security 51 -
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 75,000 75,000
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 150,000 120,000
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is ECSC Limited . ECSC Limited was incorporated in the United Kingdom. 
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