Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10305110 Miss E M Moeglin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10305110 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 10305110 2024-03-31 10305110 2025-03-31 10305110 2024-04-01 2025-03-31 10305110 frs-core:CurrentFinancialInstruments 2025-03-31 10305110 frs-core:Non-currentFinancialInstruments 2025-03-31 10305110 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 10305110 frs-core:FurnitureFittings 2025-03-31 10305110 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10305110 frs-core:FurnitureFittings 2024-03-31 10305110 frs-core:OtherResidualIntangibleAssets 2025-03-31 10305110 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 10305110 frs-core:OtherResidualIntangibleAssets 2024-03-31 10305110 frs-core:PlantMachinery 2024-04-01 2025-03-31 10305110 frs-core:WithinOneYear 2025-03-31 10305110 frs-core:ShareCapital 2025-03-31 10305110 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10305110 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10305110 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10305110 frs-bus:SmallEntities 2024-04-01 2025-03-31 10305110 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10305110 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10305110 frs-core:CostValuation 2024-03-31 10305110 frs-core:AdditionsToInvestments 2025-03-31 10305110 frs-core:CostValuation 2025-03-31 10305110 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 10305110 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 10305110 frs-bus:Director1 2024-04-01 2025-03-31 10305110 frs-countries:EnglandWales 2024-04-01 2025-03-31 10305110 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 10305110 2023-03-31 10305110 2024-03-31 10305110 2023-04-01 2024-03-31 10305110 frs-core:CurrentFinancialInstruments 2024-03-31 10305110 frs-core:Non-currentFinancialInstruments 2024-03-31 10305110 frs-core:BetweenOneFiveYears 2024-03-31 10305110 frs-core:WithinOneYear 2024-03-31 10305110 frs-core:ShareCapital 2024-03-31 10305110 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10305110
Experimental Perfume Club Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10305110
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 28,729 -
Tangible Assets 5 23,673 31,687
Investments 6 839 -
53,241 31,687
CURRENT ASSETS
Stocks 7 62,377 122,910
Debtors 8 139,930 93,751
Cash at bank and in hand 79,728 85,243
282,035 301,904
Creditors: Amounts Falling Due Within One Year 9 (148,967 ) (212,189 )
NET CURRENT ASSETS (LIABILITIES) 133,068 89,715
TOTAL ASSETS LESS CURRENT LIABILITIES 186,309 121,402
Creditors: Amounts Falling Due After More Than One Year 10 (77,169 ) (37,524 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,506 ) (6,049 )
NET ASSETS 104,634 77,829
CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Profit and Loss Account 84,634 57,829
SHAREHOLDERS' FUNDS 104,634 77,829
Page 1
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 her 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
Miss E M Moeglin
Director
30/12/2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Experimental Perfume Club Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10305110 . The registered office is 53 Monmouth Street, London, WC2H 9DG.
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
With the exception of the judgement regarding the depreciation policies, the director has not had to make any other significant judgements or estimates in preparing these accounts.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. These costs are amortised to the profit and loss account over its estimated economic life of 3 years.
2.5. 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 20% to 50% on cost
Fixtures & Fittings 20% on cost
2.6. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. 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.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Investments
The company has taken advantage of the exemption to prepare group accounts as the group is a small group under the Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
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4. Intangible Assets
Other
£
Cost
As at 1 April 2024 -
Additions 43,093
As at 31 March 2025 43,093
Amortisation
As at 1 April 2024 -
Provided during the period 14,364
As at 31 March 2025 14,364
Net Book Value
As at 31 March 2025 28,729
As at 1 April 2024 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 114,804
Additions 12,406
Disposals (1,364 )
As at 31 March 2025 125,846
Depreciation
As at 1 April 2024 83,117
Provided during the period 20,376
Disposals (1,320 )
As at 31 March 2025 102,173
Net Book Value
As at 31 March 2025 23,673
As at 1 April 2024 31,687
Page 5
Page 6
6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 April 2024 -
Additions 839
As at 31 March 2025 839
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 839
As at 1 April 2024 -
The investment relates to the cost of 100% of the share capital in the company's subsidiary EPC SAS (a company incorporated in France).
7. Stocks
2025 2024
£ £
Stock 62,377 122,910
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 85,031 63,510
Amounts owed by group undertakings 28,731 -
Other debtors 26,168 30,241
139,930 93,751
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 31,820 37,664
Bank loans and overdrafts 24,484 20,956
Other creditors 49,328 95,738
Taxation and social security 43,335 57,831
148,967 212,189
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10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 77,169 37,524
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 22,925 -
11. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts - 29,803
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 65,000 60,000
Later than one year and not later than five years - 60,000
65,000 120,000
13. Related Party Transactions
During the year the company purchased 100% of the share capital of EPC SAS (a company registered in France). The company sold goods to the value of £79,365 to EPC SAS and purchased goods to the value of £3,873 (2024 - £6,210) from EPC SAS. As at 31 March 2025, the company was owed a total of £108,095, of which £79,365 is included in trade debtors and £28,730 is included within Amounts owed by group undertakings.
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