Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08781473 Mr David Burns Mr Jack Burns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08781473 2024-03-31 08781473 2025-03-31 08781473 2024-04-01 2025-03-31 08781473 frs-core:CurrentFinancialInstruments 2025-03-31 08781473 frs-core:Non-currentFinancialInstruments 2025-03-31 08781473 frs-core:ComputerEquipment 2025-03-31 08781473 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08781473 frs-core:ComputerEquipment 2024-03-31 08781473 frs-core:FurnitureFittings 2025-03-31 08781473 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08781473 frs-core:FurnitureFittings 2024-03-31 08781473 frs-core:MotorVehicles 2025-03-31 08781473 frs-core:MotorVehicles 2024-04-01 2025-03-31 08781473 frs-core:MotorVehicles 2024-03-31 08781473 frs-core:PlantMachinery 2025-03-31 08781473 frs-core:PlantMachinery 2024-04-01 2025-03-31 08781473 frs-core:PlantMachinery 2024-03-31 08781473 frs-core:ShareCapital 2025-03-31 08781473 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08781473 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08781473 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08781473 frs-bus:SmallEntities 2024-04-01 2025-03-31 08781473 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08781473 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08781473 frs-bus:Director1 2024-04-01 2025-03-31 08781473 frs-bus:Director2 2024-04-01 2025-03-31 08781473 frs-core:CurrentFinancialInstruments 1 2025-03-31 08781473 frs-countries:EnglandWales 2024-04-01 2025-03-31 08781473 2023-03-31 08781473 2024-03-31 08781473 2023-04-01 2024-03-31 08781473 frs-core:CurrentFinancialInstruments 2024-03-31 08781473 frs-core:Non-currentFinancialInstruments 2024-03-31 08781473 frs-core:ShareCapital 2024-03-31 08781473 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08781473 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 08781473
Echo Engineering Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Unico 3 Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08781473
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 89,007 77,636
89,007 77,636
CURRENT ASSETS
Debtors 5 262,785 277,554
Cash at bank and in hand 110,606 8,681
373,391 286,235
Creditors: Amounts Falling Due Within One Year 6 (386,670 ) (167,328 )
NET CURRENT ASSETS (LIABILITIES) (13,279 ) 118,907
TOTAL ASSETS LESS CURRENT LIABILITIES 75,728 196,543
Creditors: Amounts Falling Due After More Than One Year 7 (878 ) (11,471 )
NET ASSETS 74,850 185,072
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 74,849 185,071
SHAREHOLDERS' FUNDS 74,850 185,072
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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 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 Jack Burns
Director
05/12/2025
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
Echo Engineering Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08781473 . The registered office is Soho Works, Soho Street, Oldham, Greater Manchester, OL4 2AD.
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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 11)
10 11
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 179,915 24,846 3,515 31,409 239,685
Additions 22,278 - - 10,949 33,227
As at 31 March 2025 202,193 24,846 3,515 42,358 272,912
Depreciation
As at 1 April 2024 132,993 10,792 1,117 17,147 162,049
Provided during the period 13,617 3,513 600 4,126 21,856
As at 31 March 2025 146,610 14,305 1,717 21,273 183,905
Net Book Value
As at 31 March 2025 55,583 10,541 1,798 21,085 89,007
As at 1 April 2024 46,922 14,054 2,398 14,262 77,636
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 88,469 161,127
Prepayments and accrued income 14,937 16,014
Other debtors - 14,510
VAT 64,772 68,465
Other taxes and social security 94,607 17,438
262,785 277,554
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 314,159 108,718
Bank loans and overdrafts 10,484 10,113
Corporation tax 11,893 11,221
Pension 40,431 32,727
Accruals and deferred income 893 1,500
Directors' loan accounts 8,810 3,049
386,670 167,328
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 878 11,471
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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