Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04721646 R O Gallagher N G Eva iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04721646 2024-04-30 04721646 2025-04-30 04721646 2024-05-01 2025-04-30 04721646 frs-core:CurrentFinancialInstruments 2025-04-30 04721646 frs-core:BetweenOneFiveYears 2025-04-30 04721646 frs-core:ComputerEquipment 2025-04-30 04721646 frs-core:ComputerEquipment 2024-05-01 2025-04-30 04721646 frs-core:ComputerEquipment 2024-04-30 04721646 frs-core:FurnitureFittings 2025-04-30 04721646 frs-core:FurnitureFittings 2024-05-01 2025-04-30 04721646 frs-core:FurnitureFittings 2024-04-30 04721646 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 04721646 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 04721646 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 04721646 frs-core:MotorVehicles 2025-04-30 04721646 frs-core:MotorVehicles 2024-05-01 2025-04-30 04721646 frs-core:MotorVehicles 2024-04-30 04721646 frs-core:WithinOneYear 2025-04-30 04721646 frs-core:SharePremium 2025-04-30 04721646 frs-core:ShareCapital 2025-04-30 04721646 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04721646 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04721646 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04721646 frs-bus:SmallEntities 2024-05-01 2025-04-30 04721646 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04721646 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04721646 frs-core:DeferredTaxation 2024-05-01 2025-04-30 04721646 frs-core:DeferredTaxation 2024-04-30 04721646 frs-core:DeferredTaxation 2025-04-30 04721646 frs-core:ListedExchangeTraded 2025-04-30 04721646 frs-core:ListedExchangeTraded 2024-04-30 04721646 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 04721646 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-04-30 04721646 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-04-30 04721646 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 04721646 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-04-30 04721646 frs-bus:Director1 2024-05-01 2025-04-30 04721646 frs-bus:Director2 2024-05-01 2025-04-30 04721646 frs-countries:EnglandWales 2024-05-01 2025-04-30 04721646 2023-04-30 04721646 2024-04-30 04721646 2023-05-01 2024-04-30 04721646 frs-core:CurrentFinancialInstruments 2024-04-30 04721646 frs-core:BetweenOneFiveYears 2024-04-30 04721646 frs-core:WithinOneYear 2024-04-30 04721646 frs-core:SharePremium 2024-04-30 04721646 frs-core:ShareCapital 2024-04-30 04721646 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04721646
Evaluation Consultants Limited
Financial Statements
For The Year Ended 30 April 2025
Avant Advisory Ltd
Chartered Certified Accountants
124 City Road
London
EC1V 2NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04721646
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,949 102,111
Investments 5 1,625 1,539
82,574 103,650
CURRENT ASSETS
Debtors 6 1,724,279 1,182,515
Cash at bank and in hand 430,352 759,507
2,154,631 1,942,022
Creditors: Amounts Falling Due Within One Year 7 (983,511 ) (710,837 )
NET CURRENT ASSETS (LIABILITIES) 1,171,120 1,231,185
TOTAL ASSETS LESS CURRENT LIABILITIES 1,253,694 1,334,835
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,274 ) (20,365 )
NET ASSETS 1,238,420 1,314,470
CAPITAL AND RESERVES
Called up share capital 9 200 200
Share premium account 29,970 29,970
Profit and Loss Account 1,208,250 1,284,300
SHAREHOLDERS' FUNDS 1,238,420 1,314,470
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 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
R O Gallagher
Director
05/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Evaluation Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04721646 . The registered office is Bourne House, Godstone Road, Whyteleafe, CR3 0BL.
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:
Leasehold evenly over the period of lease
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 45 (2024: 52)
45 52
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 25,809 168,130 24,672 86,546 305,157
As at 30 April 2025 25,809 168,130 24,672 86,546 305,157
Depreciation
As at 1 May 2024 5,158 110,512 13,362 74,014 203,046
Provided during the period 797 14,404 2,828 3,133 21,162
As at 30 April 2025 5,955 124,916 16,190 77,147 224,208
Net Book Value
As at 30 April 2025 19,854 43,214 8,482 9,399 80,949
As at 1 May 2024 20,651 57,618 11,310 12,532 102,111
5. Investments
Listed
£
Cost
As at 1 May 2024 1,539
Revaluations 86
As at 30 April 2025 1,625
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 1,625
As at 1 May 2024 1,539
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,479,142 1,013,597
Amounts owed by participating interests 6,948 -
Other debtors 214,268 168,918
1,700,358 1,182,515
Due after more than one year
Other debtors 23,921 -
1,724,279 1,182,515
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 109,909 130,136
Other creditors 178,237 31,660
Taxation and social security 695,365 549,041
983,511 710,837
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2024 20,365 20,365
Deferred taxation (5,091 ) (5,091 )
Balance at 30 April 2025 15,274 15,274
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 105,000 105,000
Later than one year and not later than five years 315,000 420,000
420,000 525,000
11. Pension Commitments
The company makes monthly payments to a defined contribution scheme on behalf of its employees and directors.
Amounts charged to the profit and loss account were £150,691 for the year (2024: £144,978). There were outstanding employer contributions of £21,718 (2024: £17,952) at the balance sheet date.
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
                                     £
At start of the year      60,781
Amounts advanced      60,095
Amounts repaid          50,006
At end of the year       70,870 
The above loan is unsecured, interest free and repayable on demand.
Page 5