Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11459203 N A Brangwin N D Ennis P Wilsher N D Ennis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11459203 2023-12-31 11459203 2024-12-31 11459203 2024-01-01 2024-12-31 11459203 frs-core:CurrentFinancialInstruments 2024-12-31 11459203 frs-core:Non-currentFinancialInstruments 2024-12-31 11459203 frs-core:ComputerEquipment 2024-12-31 11459203 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11459203 frs-core:ComputerEquipment 2023-12-31 11459203 frs-core:FurnitureFittings 2024-12-31 11459203 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11459203 frs-core:FurnitureFittings 2023-12-31 11459203 frs-core:MotorVehicles 2024-01-01 2024-12-31 11459203 frs-core:PlantMachinery 2024-12-31 11459203 frs-core:PlantMachinery 2024-01-01 2024-12-31 11459203 frs-core:PlantMachinery 2023-12-31 11459203 frs-core:SharePremium 2024-12-31 11459203 frs-core:ShareCapital 2024-12-31 11459203 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11459203 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11459203 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11459203 frs-bus:SmallEntities 2024-01-01 2024-12-31 11459203 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11459203 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11459203 frs-bus:Director1 2024-01-01 2024-12-31 11459203 frs-bus:Director2 2024-01-01 2024-12-31 11459203 frs-bus:Director3 2024-01-01 2024-12-31 11459203 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 11459203 frs-countries:EnglandWales 2024-01-01 2024-12-31 11459203 2022-12-31 11459203 2023-12-31 11459203 2023-01-01 2023-12-31 11459203 frs-core:CurrentFinancialInstruments 2023-12-31 11459203 frs-core:Non-currentFinancialInstruments 2023-12-31 11459203 frs-core:SharePremium 2023-12-31 11459203 frs-core:ShareCapital 2023-12-31 11459203 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11459203
Energy Lighting & Compliance Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
KRJH Limited T/A Century 21 Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11459203
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,822 22,600
14,822 22,600
CURRENT ASSETS
Stocks 5 15,410 47,679
Debtors 6 31,616 41,543
Cash at bank and in hand 24,622 14,925
71,648 104,147
Creditors: Amounts Falling Due Within One Year 7 (357,075 ) (194,783 )
NET CURRENT ASSETS (LIABILITIES) (285,427 ) (90,636 )
TOTAL ASSETS LESS CURRENT LIABILITIES (270,605 ) (68,036 )
Creditors: Amounts Falling Due After More Than One Year 8 (57,333 ) (65,333 )
NET LIABILITIES (327,938 ) (133,369 )
CAPITAL AND RESERVES
Called up share capital 9 200 200
Share premium account 149,800 149,800
Profit and Loss Account (477,938 ) (283,369 )
SHAREHOLDERS' FUNDS (327,938) (133,369)
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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 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
P Wilsher
Director
23/09/2025
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
Energy Lighting & Compliance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11459203 . The registered office is 4 The Edge, Langsett Road, Hillsborough Barracks, Sheffield, S62LR.
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. 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. 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.
2.4. 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
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 5)
4 5
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,196 26,381 18,935 47,512
Additions - - 816 816
As at 31 December 2024 2,196 26,381 19,751 48,328
Depreciation
As at 1 January 2024 1,694 11,443 11,775 24,912
Provided during the period 126 3,734 4,734 8,594
As at 31 December 2024 1,820 15,177 16,509 33,506
Net Book Value
As at 31 December 2024 376 11,204 3,242 14,822
As at 1 January 2024 502 14,938 7,160 22,600
5. Stocks
2024 2023
£ £
Stock 15,410 47,679
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,972 18,635
Other debtors 21,644 22,908
31,616 41,543
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 43,446 59,841
Bank loans and overdrafts 8,000 8,000
Other creditors 289,429 60,628
Taxation and social security 16,200 66,314
357,075 194,783
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,333 15,333
Amounts owed to participating interests 50,000 50,000
57,333 65,333
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
10. Related Party Transactions
The following amounts were outstanding at the reporting end date:
                                                                                                                                               2024                 2023
Amounts due to related parties                                                                                                  £                       £
Entities with control, joint control or significant influence over the company                                330,000                50,000                                                                                                                                         ══════════     ═══════════ 
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