Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 7 September 2025 1 April 2024 31 March 2025 31 March 2025 10932318 Mr Richard Fogelman Mr Martin Harvey Mr Michael Reddington Mr Michael Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10932318 2024-03-31 10932318 2025-03-31 10932318 2024-04-01 2025-03-31 10932318 frs-core:CurrentFinancialInstruments 2025-03-31 10932318 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10932318 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10932318 frs-bus:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 10932318 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10932318 frs-bus:SmallEntities 2024-04-01 2025-03-31 10932318 frs-bus:Audited 2024-04-01 2025-03-31 10932318 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10932318 frs-bus:Director1 2024-04-01 2025-03-31 10932318 frs-bus:Director2 2024-04-01 2025-03-31 10932318 frs-bus:Director3 2024-04-01 2025-03-31 10932318 frs-bus:Director4 2024-04-01 2025-03-31 10932318 frs-countries:EnglandWales 2024-04-01 2025-03-31 10932318 2023-03-31 10932318 2024-03-31 10932318 2023-04-01 2024-03-31 10932318 frs-core:CurrentFinancialInstruments 2024-03-31 10932318 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10932318
Electronic Call Handling Operations Limited
Financial Statements
For The Year Ended 31 March 2025
JLH Financial Consultancy Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10932318
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 330,465 299,215
Cash at bank and in hand 313,757 232,869
644,222 532,084
Creditors: Amounts Falling Due Within One Year 5 (506,185 ) (471,603 )
NET CURRENT ASSETS (LIABILITIES) 138,037 60,481
TOTAL ASSETS LESS CURRENT LIABILITIES 138,037 60,481
NET ASSETS 138,037 60,481
Income and Expenditure Account 138,037 60,481
MEMBERS' FUNDS 138,037 60,481
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 Income and Expenditure Account.
On behalf of the board
Mr Martin Harvey
Director
07/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Electronic Call Handling Operations Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 10932318 . The registered office is Unit 1b Focus 4 Fourth Avenue, Letchworth Garden City, Hertfordshire, SG6 2TU.
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.
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:
Computer Equipment 25% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 319,875 281,493
Other debtors 10,590 17,722
330,465 299,215
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,948 3,860
Other creditors 418,040 385,768
Taxation and social security 83,197 81,975
506,185 471,603
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
7. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
8. Audit Information
The auditor's report on the accounts of Electronic Call Handling Operations Limited for the year ended 31 March 2025 was unqualified.  The audit report was signed on 7/9/2025.
The auditor's report was signed by Martin Williams ACA (Senior Statutory Auditor) for and on behalf of GH Audit Limited , Statutory Auditor.
GH Audit Limited
Unit 1b Focus 4
Fourth Avenue
Letchworth
Hertfordshire
SG6 2TU
Page 3