Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10314766 Mr B Esterhuizen Mrs T Esterhuizen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10314766 2023-12-31 10314766 2024-12-31 10314766 2024-01-01 2024-12-31 10314766 frs-core:CurrentFinancialInstruments 2024-12-31 10314766 frs-core:Non-currentFinancialInstruments 2024-12-31 10314766 frs-core:FurnitureFittings 2024-12-31 10314766 frs-core:FurnitureFittings 2023-12-31 10314766 frs-core:ShareCapital 2024-12-31 10314766 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10314766 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10314766 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10314766 frs-bus:SmallEntities 2024-01-01 2024-12-31 10314766 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10314766 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10314766 frs-bus:Director1 2024-01-01 2024-12-31 10314766 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 10314766 frs-countries:EnglandWales 2024-01-01 2024-12-31 10314766 2022-12-31 10314766 2023-12-31 10314766 2023-01-01 2023-12-31 10314766 frs-core:CurrentFinancialInstruments 2023-12-31 10314766 frs-core:Non-currentFinancialInstruments 2023-12-31 10314766 frs-core:ShareCapital 2023-12-31 10314766 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10314766
EST CF Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10314766
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 611 611
611 611
CURRENT ASSETS
Debtors 5 21,254 21,254
Cash at bank and in hand 140 140
21,394 21,394
Creditors: Amounts Falling Due Within One Year 6 (154 ) (154 )
NET CURRENT ASSETS (LIABILITIES) 21,240 21,240
TOTAL ASSETS LESS CURRENT LIABILITIES 21,851 21,851
Creditors: Amounts Falling Due After More Than One Year 7 (17,000 ) (17,000 )
NET ASSETS 4,851 4,851
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 4,751 4,751
SHAREHOLDERS' FUNDS 4,851 4,851
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr B Esterhuizen
Director
30/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EST CF Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10314766 . The registered office is Henstaff Court, Llantrisant Road, Cardiff, CF72 8BG.
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. 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:
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 611
As at 31 December 2024 611
Net Book Value
As at 31 December 2024 611
As at 1 January 2024 611
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 15,335 15,335
Other debtors 5,919 5,919
21,254 21,254
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Taxation and social security 154 154
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 17,000 17,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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