Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 13358073 Ian Dixon Sam Dixon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13358073 2024-04-30 13358073 2025-04-30 13358073 2024-05-01 2025-04-30 13358073 frs-core:CurrentFinancialInstruments 2025-04-30 13358073 frs-core:Non-currentFinancialInstruments 2025-04-30 13358073 frs-core:BetweenOneFiveYears 2025-04-30 13358073 frs-core:ComputerEquipment 2025-04-30 13358073 frs-core:ComputerEquipment 2024-05-01 2025-04-30 13358073 frs-core:ComputerEquipment 2024-04-30 13358073 frs-core:MotorVehicles 2025-04-30 13358073 frs-core:MotorVehicles 2024-05-01 2025-04-30 13358073 frs-core:MotorVehicles 2024-04-30 13358073 frs-core:WithinOneYear 2025-04-30 13358073 frs-core:ShareCapital 2025-04-30 13358073 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13358073 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13358073 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 13358073 frs-bus:SmallEntities 2024-05-01 2025-04-30 13358073 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13358073 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13358073 frs-bus:Director1 2024-05-01 2025-04-30 13358073 frs-bus:Director2 2024-05-01 2025-04-30 13358073 frs-countries:EnglandWales 2024-05-01 2025-04-30 13358073 2023-04-30 13358073 2024-04-30 13358073 2023-05-01 2024-04-30 13358073 frs-core:CurrentFinancialInstruments 2024-04-30 13358073 frs-core:Non-currentFinancialInstruments 2024-04-30 13358073 frs-core:BetweenOneFiveYears 2024-04-30 13358073 frs-core:WithinOneYear 2024-04-30 13358073 frs-core:ShareCapital 2024-04-30 13358073 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 13358073
Ethos-Air Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13358073
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,061 71,947
78,061 71,947
CURRENT ASSETS
Debtors 5 147,599 110,527
Cash at bank and in hand 184,438 61,084
332,037 171,611
Creditors: Amounts Falling Due Within One Year 6 (151,643 ) (106,255 )
NET CURRENT ASSETS (LIABILITIES) 180,394 65,356
TOTAL ASSETS LESS CURRENT LIABILITIES 258,455 137,303
Creditors: Amounts Falling Due After More Than One Year 7 (54,135 ) (53,577 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,515 ) (17,987 )
NET ASSETS 184,805 65,739
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 184,705 65,639
SHAREHOLDERS' FUNDS 184,805 65,739
Page 1
Page 2
For the year ending 30 April 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
Ian Dixon
Director
9 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ethos-Air Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13358073 . The registered office is 2 The Laurels, Longfield, DA3 7HH.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
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:
Motor Vehicles 25% Reducing Balance Method
Computer Equipment 15% Reducing Balance Method
2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.7. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 3)
6 3
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 99,761 1,149 100,910
Additions 26,979 2,800 29,779
As at 30 April 2025 126,740 3,949 130,689
Depreciation
As at 1 May 2024 28,881 82 28,963
Provided during the period 23,467 198 23,665
As at 30 April 2025 52,348 280 52,628
Net Book Value
As at 30 April 2025 74,392 3,669 78,061
As at 1 May 2024 70,880 1,067 71,947
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 141,408 103,508
Other debtors 6,191 7,019
147,599 110,527
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 17,764 14,011
Trade creditors 29,104 37,655
Other creditors 192 11,648
Taxation and social security 104,583 42,941
151,643 106,255
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 54,135 53,577
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,764 14,011
Later than one year and not later than five years 54,135 53,577
71,899 67,588
71,899 67,588
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5