Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05345282 Mr Mathew Baxter Mr Aaron John iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05345282 2024-03-31 05345282 2025-03-31 05345282 2024-04-01 2025-03-31 05345282 frs-core:CurrentFinancialInstruments 2025-03-31 05345282 frs-core:Non-currentFinancialInstruments 2025-03-31 05345282 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05345282 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 05345282 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05345282 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05345282 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 05345282 frs-core:MotorVehicles 2025-03-31 05345282 frs-core:MotorVehicles 2024-04-01 2025-03-31 05345282 frs-core:MotorVehicles 2024-03-31 05345282 frs-core:OtherResidualIntangibleAssets 2025-03-31 05345282 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 05345282 frs-core:OtherResidualIntangibleAssets 2024-03-31 05345282 frs-core:PlantMachinery 2025-03-31 05345282 frs-core:PlantMachinery 2024-04-01 2025-03-31 05345282 frs-core:PlantMachinery 2024-03-31 05345282 frs-core:RevaluationReserve 2024-03-31 05345282 frs-core:RevaluationReserve 2025-03-31 05345282 frs-core:ShareCapital 2025-03-31 05345282 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05345282 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05345282 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05345282 frs-bus:SmallEntities 2024-04-01 2025-03-31 05345282 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05345282 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05345282 frs-core:UnlistedNon-exchangeTraded 2025-03-31 05345282 frs-core:UnlistedNon-exchangeTraded 2024-03-31 05345282 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 05345282 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 05345282 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 05345282 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 05345282 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 05345282 frs-bus:Director1 2024-04-01 2025-03-31 05345282 frs-bus:Director2 2024-04-01 2025-03-31 05345282 frs-bus:Director2 2024-03-31 05345282 frs-bus:Director2 2025-03-31 05345282 frs-countries:EnglandWales 2024-04-01 2025-03-31 05345282 2023-03-31 05345282 2024-03-31 05345282 2023-04-01 2024-03-31 05345282 frs-core:CurrentFinancialInstruments 2024-03-31 05345282 frs-core:Non-currentFinancialInstruments 2024-03-31 05345282 frs-core:RevaluationReserve 2024-03-31 05345282 frs-core:ShareCapital 2024-03-31 05345282 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05345282
Echelon Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
VJH Accountancy Ltd
Chartered Accountants
The Zinc Building
Ventura Park, Broadshires Way
Carterton
Oxfordshire
OX18 1AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05345282
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,007 1,125
Tangible Assets 5 576,242 577,379
Investments 6 150 100
579,399 578,604
CURRENT ASSETS
Debtors 7 480,109 508,479
Cash at bank and in hand 36,144 59,563
516,253 568,042
Creditors: Amounts Falling Due Within One Year 8 (415,831 ) (340,254 )
NET CURRENT ASSETS (LIABILITIES) 100,422 227,788
TOTAL ASSETS LESS CURRENT LIABILITIES 679,821 806,392
Creditors: Amounts Falling Due After More Than One Year 9 (161,251 ) (206,693 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,674 ) (6,847 )
NET ASSETS 509,896 592,852
CAPITAL AND RESERVES
Called up share capital 10 200 200
Revaluation reserve 12 263,856 263,856
Profit and Loss Account 245,840 328,796
SHAREHOLDERS' FUNDS 509,896 592,852
Page 1
Page 2
For the year ending 31 March 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
Mr Mathew Baxter
Director
18 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
Echelon Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05345282 . The registered office is Echelon House 219a Hatfield Road, St. Albans, Hertfordshire, AL1 4TB.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:
Freehold No Depreciation
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
Valued by a third party and they are not depreciation the asset as in the opinion of the directors it is well maintained.
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Sales, marketing and distribution 8 12
10 14
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 1,500
Additions 2,705
As at 31 March 2025 4,205
Amortisation
As at 1 April 2024 375
Provided during the period 823
As at 31 March 2025 1,198
Net Book Value
As at 31 March 2025 3,007
As at 1 April 2024 1,125
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 550,000 98,454 - 648,454
Additions - 10,822 - 10,822
As at 31 March 2025 550,000 109,276 - 659,276
Depreciation
As at 1 April 2024 - 71,074 1 71,075
Provided during the period - 11,960 - 11,960
Transfers - - (1 ) (1 )
As at 31 March 2025 - 83,034 - 83,034
Net Book Value
As at 31 March 2025 550,000 26,242 - 576,242
As at 1 April 2024 550,000 27,380 (1 ) 577,379
Page 4
Page 5
6. Investments
Unlisted
£
Cost
As at 1 April 2024 100
Additions 50
As at 31 March 2025 150
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 150
As at 1 April 2024 100
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 263,321 369,001
Prepayments and accrued income 41,852 44,651
Other debtors 184 -
Directors' loan accounts 1,292 31,488
Amounts owed by group undertakings 173,460 63,339
480,109 508,479
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,176 60,361
Bank loans and overdrafts 46,634 45,667
Other taxes and social security 133,702 66,296
VAT 142,290 151,487
Other creditors 21,479 10,867
Accruals and deferred income 38,550 5,576
415,831 340,254
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 161,251 206,693
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Aaron John 17,964 53,672 70,345 - 1,291
The above loan is unsecured, interest free and repayable on demand.
12. Reserves
Revaluation Reserve
£
As at 1 April 2024 263,856
As at 31 March 2025 263,856
Page 6