Acorah Software Products - Accounts Production 16.7.461 false true false 17 March 2024 31 March 2025 31 March 2025 15571279 Mr Prashan Ambawatta Mr Andrew Holder Mr Peter Lyager iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15571279 2024-03-16 15571279 2025-03-31 15571279 2024-03-17 2025-03-31 15571279 frs-core:CurrentFinancialInstruments 2025-03-31 15571279 frs-core:Non-currentFinancialInstruments 2025-03-31 15571279 frs-core:ComputerEquipment 2025-03-31 15571279 frs-core:ComputerEquipment 2024-03-17 2025-03-31 15571279 frs-core:ComputerEquipment 2024-03-16 15571279 frs-core:ShareCapital 2025-03-31 15571279 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15571279 frs-bus:PrivateLimitedCompanyLtd 2024-03-17 2025-03-31 15571279 frs-bus:FilletedAccounts 2024-03-17 2025-03-31 15571279 frs-bus:SmallEntities 2024-03-17 2025-03-31 15571279 frs-bus:AuditExempt-NoAccountantsReport 2024-03-17 2025-03-31 15571279 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-17 2025-03-31 15571279 frs-bus:Director1 2024-03-17 2025-03-31 15571279 frs-bus:Director2 2024-03-17 2025-03-31 15571279 frs-bus:Director3 2024-03-17 2025-03-31 15571279 frs-countries:EnglandWales 2024-03-17 2025-03-31
Registered number: 15571279
EPC Aerospace UK Limited
Unaudited Financial Statements
For the Period 17 March 2024 to 31 March 2025
Steve Pye & Co.
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
EPC Aerospace UK Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
EPC Aerospace UK Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 15571279

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,704
|  |  | 4,704
CURRENT ASSETS
Debtors | 5 | 9,236 |
Cash at bank and in hand |  | 15,904 |
|  | 25,140 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,275 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,865
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,569
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (209,800 )
NET LIABILITIES |  |  | (186,231 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200
Income Statement |  |  | (186,431 )
SHAREHOLDERS' FUNDS |  |  | (186,231)

Page 1
Page 2
EPC Aerospace UK Limited
Statement of Financial Position (continued)
As At 31 March 2025
For the period 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 Income Statement.
On behalf of the board

Mr Andrew Holder Director
30 May 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
EPC Aerospace UK Limited
Notes to the Financial Statements
For the Period 17 March 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
EPC Aerospace UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15571279 . The registered office is Unit 10 Aylsham Business Park Richard Oakes Road, Aylsham, Norwich, Norfolk, NR11 6FD. The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underliyng assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. 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.
2.4. 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

2.5. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
...CONTINUED
Page 3
Page 4
EPC Aerospace UK Limited
Notes to the Financial Statements (continued)
For the Period 17 March 2024 to 31 March 2025
2.5. Financial Instruments - continued
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 17 March 2024 | -
Additions | 6,272
As at 31 March 2025 | 6,272
Depreciation
As at 17 March 2024 | -
Provided during the period | 1,568
As at 31 March 2025 | 1,568
Net Book Value
As at 31 March 2025 | 4,704
As at 17 March 2024 | -

5. Debtors

| 31 March 2025
--- | ---
| £
Due within one year
Other debtors | 1,008
Due after more than one year
Other debtors | 8,228
| 9,236

Page 4
Page 5
EPC Aerospace UK Limited
Notes to the Financial Statements (continued)
For the Period 17 March 2024 to 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Trade creditors | 415
Other creditors | 5,570
Taxation and social security | 290
| 6,275

7. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025
--- | ---
| £
Amounts owed to group undertakings | 209,800

8. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 200

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