Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 03666043 Mr S Smyth Mrs C Westerholm-Smyth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03666043 2024-08-31 03666043 2025-08-31 03666043 2024-09-01 2025-08-31 03666043 frs-core:CurrentFinancialInstruments 2025-08-31 03666043 frs-core:ComputerEquipment 2025-08-31 03666043 frs-core:ComputerEquipment 2024-09-01 2025-08-31 03666043 frs-core:ComputerEquipment 2024-08-31 03666043 frs-core:FurnitureFittings 2025-08-31 03666043 frs-core:FurnitureFittings 2024-09-01 2025-08-31 03666043 frs-core:FurnitureFittings 2024-08-31 03666043 frs-core:ShareCapital 2025-08-31 03666043 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 03666043 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03666043 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 03666043 frs-bus:SmallEntities 2024-09-01 2025-08-31 03666043 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03666043 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03666043 frs-core:UnlistedNon-exchangeTraded 2025-08-31 03666043 frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 03666043 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 03666043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 03666043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 03666043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 03666043 frs-bus:Director1 2024-09-01 2025-08-31 03666043 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 03666043 frs-countries:EnglandWales 2024-09-01 2025-08-31 03666043 2023-08-31 03666043 2024-08-31 03666043 2023-09-01 2024-08-31 03666043 frs-core:CurrentFinancialInstruments 2024-08-31 03666043 frs-core:ShareCapital 2024-08-31 03666043 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 03666043
Epco Holdings Limited
Financial Statements
For The Year Ended 31 August 2025
Epco Holdings Limited
Contents
Contents

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

Page 1
Epco Holdings Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 03666043

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 5 |  | 2,022 |  | 131,602
|  |  | 2,022 |  | 131,602
CURRENT ASSETS
Debtors | 6 | 6,856 |  | 20,209 |
Cash at bank and in hand |  | 20,725 |  | 41,098 |
|  | 27,581 |  | 61,307 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,948 ) |  | (2,396 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,633 |  | 58,911
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,655 |  | 190,513
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,943 ) |  | (1,943 )
NET ASSETS |  |  | 22,712 |  | 188,570
CAPITAL AND RESERVES
Called up share capital | 8 |  | 12,500 |  | 12,500
Profit and Loss Account |  |  | 10,212 |  | 176,070
SHAREHOLDERS' FUNDS |  |  | 22,712 |  | 188,570

Page 1
Page 2
Epco Holdings Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 his 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 S Smyth Director
21/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Epco Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Epco Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03666043 . The registered office is 14a Meadway Court, Rutherford Close, Stevenage, Hertfordshire, SG1 2EF.
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. 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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.3. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 1,160 | 4,028 | 5,188
As at 31 August 2025 | 1,160 | 4,028 | 5,188

...CONTINUED
Page 3
Page 4
Epco Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 1,160 | 4,028 | 5,188
As at 31 August 2025 | 1,160 | 4,028 | 5,188
Net Book Value
As at 31 August 2025 | - | - | -
As at 1 September 2024 | - | - | -

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 131,602
Disposals | (163 )
Revaluations | (129,417 )
As at 31 August 2025 | 2,022
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 2,022
As at 1 September 2024 | 131,602

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 6,856 |  | 20,209

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 78
Other creditors | 2,303 |  | 2,318
Taxation and social security | 2,645 |  | -
| 4,948 |  | 2,396

Page 4
Page 5
Epco Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 12,500 |  | 12,500

Page 5