Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09605720 S Ellis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09605720 2024-03-31 09605720 2025-03-31 09605720 2024-04-01 2025-03-31 09605720 frs-core:CurrentFinancialInstruments 2025-03-31 09605720 frs-core:Non-currentFinancialInstruments 2025-03-31 09605720 frs-core:BetweenOneFiveYears 2025-03-31 09605720 frs-core:MotorVehicles 2025-03-31 09605720 frs-core:MotorVehicles 2024-04-01 2025-03-31 09605720 frs-core:MotorVehicles 2024-03-31 09605720 frs-core:PlantMachinery 2025-03-31 09605720 frs-core:PlantMachinery 2024-04-01 2025-03-31 09605720 frs-core:PlantMachinery 2024-03-31 09605720 frs-core:WithinOneYear 2025-03-31 09605720 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09605720 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09605720 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09605720 frs-bus:SmallEntities 2024-04-01 2025-03-31 09605720 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09605720 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09605720 frs-bus:Director1 2024-04-01 2025-03-31 09605720 frs-bus:Director1 2024-03-31 09605720 frs-bus:Director1 2025-03-31 09605720 frs-countries:EnglandWales 2024-04-01 2025-03-31 09605720 2023-03-31 09605720 2024-03-31 09605720 2023-04-01 2024-03-31 09605720 frs-core:CurrentFinancialInstruments 2024-03-31 09605720 frs-core:Non-currentFinancialInstruments 2024-03-31 09605720 frs-core:BetweenOneFiveYears 2024-03-31 09605720 frs-core:WithinOneYear 2024-03-31 09605720 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09605720
Ellis Digital Media Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
BWBCA Limited
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09605720
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,018 36,842
32,018 36,842
CURRENT ASSETS
Debtors 5 72,307 66,828
Cash at bank and in hand 43,511 38,486
115,818 105,314
Creditors: Amounts Falling Due Within One Year 6 (74,303 ) (60,423 )
NET CURRENT ASSETS (LIABILITIES) 41,515 44,891
TOTAL ASSETS LESS CURRENT LIABILITIES 73,533 81,733
Creditors: Amounts Falling Due After More Than One Year 7 (18,398 ) (30,240 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,637 ) (9,569 )
NET ASSETS 47,498 41,924
Income Statement 47,498 41,924
SHAREHOLDERS' FUNDS 47,498 41,924
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Page 2
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 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 Income Statement.
On behalf of the board
S Ellis
Director
30 October 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
Ellis Digital Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09605720 . The registered office is The Tile Kiln Tilehouse Farm Offices, East Shalford Lane, Guildford, Surrey, GU4 8AE.
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, excluding discounts, rebates, value added tax and other sales taxes.
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% on cost
Motor Vehicles 20% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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 or deferred 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 and deferred 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: 6 (2024: 5)
6 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 58,183 20,278 78,461
Additions 7,586 - 7,586
As at 31 March 2025 65,769 20,278 86,047
Depreciation
As at 1 April 2024 40,268 1,351 41,619
Provided during the period 8,354 4,056 12,410
As at 31 March 2025 48,622 5,407 54,029
Net Book Value
As at 31 March 2025 17,147 14,871 32,018
As at 1 April 2024 17,915 18,927 36,842
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,529 14,880
Other debtors 60,778 51,948
72,307 66,828
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,854 679
Trade creditors - 618
Bank loans and overdrafts 10,000 10,000
Other creditors 7,318 14,581
Taxation and social security 55,131 34,545
74,303 60,423
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,731 18,573
Bank loans 1,667 11,667
18,398 30,240
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,854 679
Later than one year and not later than five years 16,731 18,573
18,585 19,252
18,585 19,252
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Sebastian Ellis 47,818 82,310 72,950 - 57,178
Interest has been charged on overdrawn loan account balances at the approved HM Revenue & Customs rate.
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