Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 05691428 Mr Matthew Hoare Mr John Hoare Mr John Hoare iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05691428 2024-01-31 05691428 2025-01-31 05691428 2024-02-01 2025-01-31 05691428 frs-core:CurrentFinancialInstruments 2025-01-31 05691428 frs-core:Non-currentFinancialInstruments 2025-01-31 05691428 frs-core:FurnitureFittings 2025-01-31 05691428 frs-core:FurnitureFittings 2024-02-01 2025-01-31 05691428 frs-core:FurnitureFittings 2024-01-31 05691428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 05691428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 05691428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 05691428 frs-core:PlantMachinery 2025-01-31 05691428 frs-core:PlantMachinery 2024-02-01 2025-01-31 05691428 frs-core:PlantMachinery 2024-01-31 05691428 frs-core:ShareCapital 2025-01-31 05691428 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05691428 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05691428 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 05691428 frs-bus:SmallEntities 2024-02-01 2025-01-31 05691428 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05691428 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05691428 frs-core:DeferredTaxation 2024-02-01 2025-01-31 05691428 frs-core:DeferredTaxation 2024-01-31 05691428 frs-core:DeferredTaxation 2025-01-31 05691428 frs-bus:Director1 2024-02-01 2025-01-31 05691428 frs-bus:Director2 2024-02-01 2025-01-31 05691428 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 05691428 frs-core:CurrentFinancialInstruments 2 2025-01-31 05691428 frs-countries:EnglandWales 2024-02-01 2025-01-31 05691428 2023-01-31 05691428 2024-01-31 05691428 2023-02-01 2024-01-31 05691428 frs-core:CurrentFinancialInstruments 2024-01-31 05691428 frs-core:Non-currentFinancialInstruments 2024-01-31 05691428 frs-core:ShareCapital 2024-01-31 05691428 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 05691428 frs-core:CurrentFinancialInstruments 2 2024-01-31
Registered number: 05691428
Effaux Securities Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Dawes Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05691428
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 720,211 570,021
720,211 570,021
CURRENT ASSETS
Debtors 5 2,916 1,013
Cash at bank and in hand 51,726 75,904
54,642 76,917
Creditors: Amounts Falling Due Within One Year 6 (339,846 ) (269,662 )
NET CURRENT ASSETS (LIABILITIES) (285,204 ) (192,745 )
TOTAL ASSETS LESS CURRENT LIABILITIES 435,007 377,276
Creditors: Amounts Falling Due After More Than One Year 7 (119,732 ) (61,580 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (629 ) (435 )
NET ASSETS 314,646 315,261
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 314,644 315,259
SHAREHOLDERS' FUNDS 314,646 315,261
Page 1
Page 2
For the year ending 31 January 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 Matthew Hoare
Director
16/10/2025
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
Effaux Securities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05691428 . The registered office is 100 Queen Street, Newton Abbot, Devon, TQ12 2EU.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold no depreciation being applied
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
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 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.
2.5. Loan from associated company
A loan has been provided by Abbot Commercials Limited of £207,365, repaid to a current balance of £138,610.75 as at 31st January 2025. A company in which Mr Matthew Hoare is director and majority shareholder. The loan and interest is repayable on demand. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 567,846 840 12,583 581,269
Additions 149,051 1,682 - 150,733
As at 31 January 2025 716,897 2,522 12,583 732,002
Depreciation
As at 1 February 2024 - 776 10,472 11,248
Provided during the period - 121 422 543
As at 31 January 2025 - 897 10,894 11,791
Net Book Value
As at 31 January 2025 716,897 1,625 1,689 720,211
As at 1 February 2024 567,846 64 2,111 570,021
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1 3,846
Prepayments and accrued income (4,592 ) (2,833 )
VAT 7,507 -
2,916 1,013
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,207 -
Other loans 18,879 21,156
Corporation tax - 11,566
VAT - 3,403
Other creditors 917 -
Credit Card Liability 3,746 -
Accruals and deferred income - 954
Directors' loan accounts 283,097 232,583
339,846 269,662
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 119,732 61,580
Page 4
Page 5
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2024 435 435
Deferred taxation 194 194
Balance at 31 January 2025 629 629
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Matthew HoareDirector and majority shareholder of Abbot Commercials LimitedLoan outstanding to Abbot Commercials Limited of £138,611

Matthew Hoare

Director and majority shareholder of Abbot Commercials Limited

Loan outstanding to Abbot Commercials Limited of £138,611

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