Acorah Software Products - Accounts Production 16.5.460 false true 5 April 2024 6 April 2023 false 6 April 2024 31 March 2025 31 March 2025 04173038 Martin Lilley Deborah Lilley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04173038 2024-04-05 04173038 2025-03-31 04173038 2024-04-06 2025-03-31 04173038 frs-core:CurrentFinancialInstruments 2025-03-31 04173038 frs-core:FurnitureFittings 2025-03-31 04173038 frs-core:FurnitureFittings 2024-04-06 2025-03-31 04173038 frs-core:FurnitureFittings 2024-04-05 04173038 frs-core:MotorVehicles 2025-03-31 04173038 frs-core:MotorVehicles 2024-04-06 2025-03-31 04173038 frs-core:MotorVehicles 2024-04-05 04173038 frs-core:PlantMachinery 2025-03-31 04173038 frs-core:PlantMachinery 2024-04-06 2025-03-31 04173038 frs-core:PlantMachinery 2024-04-05 04173038 frs-core:ShareCapital 2025-03-31 04173038 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04173038 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-03-31 04173038 frs-bus:FilletedAccounts 2024-04-06 2025-03-31 04173038 frs-bus:SmallEntities 2024-04-06 2025-03-31 04173038 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-03-31 04173038 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-03-31 04173038 frs-bus:Director1 2024-04-06 2025-03-31 04173038 frs-bus:CompanySecretary1 2024-04-06 2025-03-31 04173038 frs-core:CurrentFinancialInstruments 1 2025-03-31 04173038 frs-countries:EnglandWales 2024-04-06 2025-03-31 04173038 2023-04-05 04173038 2024-04-05 04173038 2023-04-06 2024-04-05 04173038 frs-core:CurrentFinancialInstruments 2024-04-05 04173038 frs-core:ShareCapital 2024-04-05 04173038 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05 04173038 frs-core:CurrentFinancialInstruments 1 2024-04-05
Registered number: 04173038
Eljay Energy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Eljay Energy Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Eljay Energy Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04173038

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 62,609 |  | 56,620
|  |  | 62,609 |  | 56,620
CURRENT ASSETS
Stocks | 5 | 37,630 |  | 5,000 |
Debtors | 6 | 219,297 |  | 332,724 |
Cash at bank and in hand |  | 158,697 |  | 136,589 |
|  | 415,624 |  | 474,313 |
Creditors: Amounts Falling Due Within One Year | 7 | (171,260 ) |  | (238,090 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 244,364 |  | 236,223
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 306,973 |  | 292,843
NET ASSETS |  |  | 306,973 |  | 292,843
CAPITAL AND RESERVES
Called up share capital | 8 |  | 102 |  | 102
Profit and Loss Account |  |  | 306,871 |  | 292,741
SHAREHOLDERS' FUNDS |  |  | 306,973 |  | 292,843

Page 1
Page 2
Eljay Energy Ltd
Balance Sheet (continued)
As At 31 March 2025
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

Martin Lilley Director
2 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Eljay Energy Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Eljay Energy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04173038 . The registered office is Unit 3 Ash Court, Lee Mill Industrial Estate, Ivybridge, Devon, PL21 9GE.
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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.4. 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.
Page 3
Page 4
Eljay Energy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 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: 15 (2024: 15)
15 15
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 6 April 2024 | 12,245 | 123,880 | 1,657 | 137,782
Additions | 5,886 | 19,393 | - | 25,279
As at 31 March 2025 | 18,131 | 143,273 | 1,657 | 163,061
Depreciation
As at 6 April 2024 | 10,362 | 69,233 | 1,567 | 81,162
Provided during the period | 1,564 | 17,703 | 23 | 19,290
As at 31 March 2025 | 11,926 | 86,936 | 1,590 | 100,452
Net Book Value
As at 31 March 2025 | 6,205 | 56,337 | 67 | 62,609
As at 6 April 2024 | 1,883 | 54,647 | 90 | 56,620

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 5,000 |  | 5,000
Work in progress | 32,630 |  | -
| 37,630 |  | 5,000

Page 4
Page 5
Eljay Energy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 212,814 |  | 322,917
Prepayments and accrued income | 6,483 |  | 9,807
| 219,297 |  | 332,724

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,298 |  | 2,333
Bank loans and overdrafts | 27,042 |  | 40,000
Corporation tax | 19,152 |  | 65,011
Other taxes and social security | 11,582 |  | 13,688
VAT | 37,400 |  | 28,060
Net wages | 12,923 |  | 4,959
Other creditor - Michael Lilley | 25,965 |  | 56,653
Director's loan account - Martin Lilley | 24,248 |  | 23,936
Accruals and deferred income | 3,650 |  | 3,450
| 171,260 |  | 238,090

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

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