Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11298022 S Abberley J Jordan the Directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11298022 2024-04-30 11298022 2025-04-30 11298022 2024-05-01 2025-04-30 11298022 frs-core:CurrentFinancialInstruments 2025-04-30 11298022 frs-core:Non-currentFinancialInstruments 2025-04-30 11298022 frs-core:ComputerEquipment 2025-04-30 11298022 frs-core:ComputerEquipment 2024-05-01 2025-04-30 11298022 frs-core:ComputerEquipment 2024-04-30 11298022 frs-core:FurnitureFittings 2025-04-30 11298022 frs-core:FurnitureFittings 2024-05-01 2025-04-30 11298022 frs-core:FurnitureFittings 2024-04-30 11298022 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 11298022 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 11298022 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 11298022 frs-core:MotorVehicles 2025-04-30 11298022 frs-core:MotorVehicles 2024-05-01 2025-04-30 11298022 frs-core:MotorVehicles 2024-04-30 11298022 frs-core:ShareCapital 2025-04-30 11298022 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11298022 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11298022 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11298022 frs-bus:SmallEntities 2024-05-01 2025-04-30 11298022 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11298022 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11298022 1 2024-05-01 2025-04-30 11298022 frs-bus:Director1 2024-05-01 2025-04-30 11298022 frs-bus:Director2 2024-05-01 2025-04-30 11298022 frs-countries:EnglandWales 2024-05-01 2025-04-30 11298022 2023-04-30 11298022 2024-04-30 11298022 2023-05-01 2024-04-30 11298022 frs-core:CurrentFinancialInstruments 2024-04-30 11298022 frs-core:Non-currentFinancialInstruments 2024-04-30 11298022 frs-core:ShareCapital 2024-04-30 11298022 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11298022
Empire Gates Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Empire Gates Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Empire Gates Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11298022

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 540,879 |  | 554,365
|  |  | 540,879 |  | 554,365
CURRENT ASSETS
Stocks | 5 | 167,375 |  | 8,385 |
Debtors | 6 | 203,589 |  | 98,779 |
Cash at bank and in hand |  | 55,304 |  | 57,637 |
|  | 426,268 |  | 164,801 |
Creditors: Amounts Falling Due Within One Year | 7 | (403,790 ) |  | (233,980 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,478 |  | (69,179 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 563,357 |  | 485,186
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (376,622 ) |  | (291,627 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,201 ) |  | (23,201 )
NET ASSETS |  |  | 171,534 |  | 170,358
CAPITAL AND RESERVES
Called up share capital | 10 |  | 122 |  | 122
Profit and Loss Account |  |  | 171,412 |  | 170,236
SHAREHOLDERS' FUNDS |  |  | 171,534 |  | 170,358

Page 1
Page 2
Empire Gates Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

S Abberley Director
12 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Empire Gates Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Empire Gates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11298022. The registered office is Enterprise House Belle Terrace, Carterton Industrial Estate, Carterton, Oxfordshire, England, OX18 3ER.
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:

Leasehold | 10.00% Straigh Line
Motor Vehicles | 25.00% Reducing Balance
Fixtures & Fittings | 20.00% Straigh Line
Computer Equipment | 33.33% Straigh Line

2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
...CONTINUED
Page 3
Page 4
Empire Gates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Taxation - continued
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: 15 (2024: 14)
15 14
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 512,910 | 130,411 | 13,318 | 23,287 | 679,926
Additions | - | 8,750 | - | 3,895 | 12,645
As at 30 April 2025 | 512,910 | 139,161 | 13,318 | 27,182 | 692,571
Depreciation
As at 1 May 2024 | 16,686 | 79,271 | 7,991 | 21,613 | 125,561
Provided during the period | 5,585 | 14,972 | 2,663 | 2,911 | 26,131
As at 30 April 2025 | 22,271 | 94,243 | 10,654 | 24,524 | 151,692
Net Book Value
As at 30 April 2025 | 490,639 | 44,918 | 2,664 | 2,658 | 540,879
As at 1 May 2024 | 496,224 | 51,140 | 5,327 | 1,674 | 554,365

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 50,000 |  | -
Finished goods | - |  | 3,385
Work in progress | 117,375 |  | 5,000
| 167,375 |  | 8,385

Work in progress relating to contracted jobs in progress at the year end has been recognised at cost, totalling £117,375. These costs primarily consist of direct materials associated with customer deposits held as deferred income.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 179,036 |  | 67,064
Other debtors | 24,553 |  | 31,715
| 203,589 |  | 98,779

Page 4
Page 5
Empire Gates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 25,729 |  | 28,211
Bank loans and overdrafts | 10,464 |  | 20,570
Other creditors | 280,599 |  | 131,467
Taxation and social security | 86,998 |  | 53,732
| 403,790 |  | 233,980

Other Creditors include the following significant balances:
Directors’ loan accounts amounting to £125,749. These balances are unsecured, interest-free, and repayable on demand.
Deferred income of £152,735, representing customer deposits received in advance for contracted works not yet completed at the balance sheet date. In accordance with the company’s revenue recognition policy, these amounts will be recognised as turnover in the period in which the related work is completed. It is expected that the deferred income will be recognised during the following financial year.
Related direct material costs incurred prior to the year end have been recognised within work in progress, classified under current assets.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 376,622 |  | 291,627

9. Secured Creditors
Of the creditors falling due after more than one year, the following amounts are secured. The security relates to a mortgage over a commercial property owned by the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 374,976 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 122 |  | 122

11. Ultimate Controlling Party
The company's ultimate controlling party is the Directors by virtue of their ownership of 98% of the issued share capital in the company.
Page 5