Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08797287 Mr Alexis Sharp Mr Max Sharp Mrs Elizabeth Sharp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08797287 2024-03-31 08797287 2025-03-31 08797287 2024-04-01 2025-03-31 08797287 frs-core:CurrentFinancialInstruments 2025-03-31 08797287 frs-core:Non-currentFinancialInstruments 2025-03-31 08797287 frs-core:ShareCapital 2025-03-31 08797287 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08797287 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08797287 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08797287 frs-bus:SmallEntities 2024-04-01 2025-03-31 08797287 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08797287 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08797287 frs-bus:Director1 2024-04-01 2025-03-31 08797287 frs-bus:Director2 2024-04-01 2025-03-31 08797287 frs-bus:Director3 2024-04-01 2025-03-31 08797287 frs-core:Non-currentFinancialInstruments 1 2025-03-31 08797287 frs-countries:EnglandWales 2024-04-01 2025-03-31 08797287 2023-03-31 08797287 2024-03-31 08797287 2023-04-01 2024-03-31 08797287 frs-core:CurrentFinancialInstruments 2024-03-31 08797287 frs-core:Non-currentFinancialInstruments 2024-03-31 08797287 frs-core:ShareCapital 2024-03-31 08797287 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08797287 frs-core:Non-currentFinancialInstruments 1 2024-03-31
Registered number: 08797287
ESPH LLFG Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bradleys Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08797287
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 163,870 120,291
Investments 5 200 200
Cash at bank and in hand 3 3
164,073 120,494
Creditors: Amounts Falling Due Within One Year 6 (215,736 ) (168,120 )
NET CURRENT ASSETS (LIABILITIES) (51,663 ) (47,626 )
TOTAL ASSETS LESS CURRENT LIABILITIES (51,663 ) (47,626 )
Creditors: Amounts Falling Due After More Than One Year 7 (1,000 ) (10,000 )
NET LIABILITIES (52,663 ) (57,626 )
CAPITAL AND RESERVES
Called up share capital 8 300 300
Profit and Loss Account (52,963 ) (57,926 )
SHAREHOLDERS' FUNDS (52,663) (57,626)
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 Max Sharp
Director
22/12/2025
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
ESPH LLFG Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08797287 . The registered office is 81 Bellegrove Road, Welling, DA16 3PG.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 163,870 120,291
5. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 200 200
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (1 )
Corporation tax 8,455 8,455
Accruals and deferred income 2,160 2,160
Directors' loan accounts 73,668 157,506
Amounts owed to group undertakings 131,454 -
215,736 168,120
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors (1) 1,000 10,000
Page 2
Page 3
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
Page 3