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Registered number: 13976067
ESU Medical Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13976067
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 705 927
Tangible Assets 6 27,745 34,064
28,450 34,991
CURRENT ASSETS
Stocks 148,334 85,826
Debtors 7 135,855 142,872
Cash at bank and in hand 137,384 88,031
421,573 316,729
Creditors: Amounts Falling Due Within One Year 8 (154,148 ) (114,270 )
NET CURRENT ASSETS (LIABILITIES) 267,425 202,459
TOTAL ASSETS LESS CURRENT LIABILITIES 295,875 237,450
Creditors: Amounts Falling Due After More Than One Year 9 (13,127 ) (16,742 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,380 ) (6,644 )
NET ASSETS 277,368 214,064
CAPITAL AND RESERVES
Called up share capital 100 100
Share premium account 49,901 49,901
Profit and Loss Account 227,367 164,063
SHAREHOLDERS' FUNDS 277,368 214,064
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Periwinkle Kaur
Director
7 September 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
ESU Medical Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13976067 . The registered office is Suite 106 Viney Court, Viney Street, Taunton, Somerset, TA1 3FB.
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 form 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 website development costs. They are amortised to the profit and loss account over its estimated economic life of 4 years.
2.4. 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 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 33% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Prior Period Adjustment
As a result of transitioning from FRS105 to FRS102A, deferred tax has been recognised in the prior period as an expense in the Profit and Loss Account and liability in the Balance Sheet.
5. Intangible Assets
Other
£
Cost
As at 1 May 2024 1,035
As at 30 April 2025 1,035
Amortisation
As at 1 May 2024 108
Provided during the period 222
As at 30 April 2025 330
Net Book Value
As at 30 April 2025 705
As at 1 May 2024 927
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Page 5
6. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 8,755 26,863 3,135 38,753
Additions 1,789 - 2,332 4,121
Disposals - (4,250 ) - (4,250 )
As at 30 April 2025 10,544 22,613 5,467 38,624
Depreciation
As at 1 May 2024 2,147 1,467 1,075 4,689
Provided during the period 1,555 4,845 1,257 7,657
Disposals - (1,467 ) - (1,467 )
As at 30 April 2025 3,702 4,845 2,332 10,879
Net Book Value
As at 30 April 2025 6,842 17,768 3,135 27,745
As at 1 May 2024 6,608 25,396 2,060 34,064
7. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 131,270 139,684
Prepayments and accrued income 2,210 537
Other debtors 2,375 -
VAT - 2,651
135,855 142,872
8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 3,249 2,883
Trade creditors 117,861 84,323
Corporation tax 27,342 24,810
Other taxes and social security 352 620
VAT 950 -
Capital on tap 2,660 -
Pension creditor 134 20
Accruals and deferred income 1,500 1,500
Director's loan account 100 114
154,148 114,270
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 13,127 16,742
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
as restated
£ £
Net obligations under finance lease and hire purchase contracts 16,376 19,625
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,249 2,883
Later than one year and not later than five years 13,127 16,742
16,376 19,625
16,376 19,625
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
as restated
£ £
Not later than one year 9,500 -
Later than one year and not later than five years 39,583 -
49,083 -
13. Related Party Transactions
During the year the company maintained a loan with the director.  The loan is interest free and repayable on demand.  At the year end, the balance due by the company was £100 (2024: £114).
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