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 09184248 Dr Emma Arnold-Coker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09184248 2024-08-31 09184248 2025-08-31 09184248 2024-09-01 2025-08-31 09184248 frs-core:CurrentFinancialInstruments 2025-08-31 09184248 frs-core:Non-currentFinancialInstruments 2025-08-31 09184248 frs-core:BetweenOneFiveYears 2025-08-31 09184248 frs-core:ComputerEquipment 2025-08-31 09184248 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09184248 frs-core:ComputerEquipment 2024-08-31 09184248 frs-core:FurnitureFittings 2025-08-31 09184248 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09184248 frs-core:FurnitureFittings 2024-08-31 09184248 frs-core:NetGoodwill 2024-09-01 2025-08-31 09184248 frs-core:OtherResidualIntangibleAssets 2025-08-31 09184248 frs-core:OtherResidualIntangibleAssets 2024-08-31 09184248 frs-core:PlantMachinery 2025-08-31 09184248 frs-core:PlantMachinery 2024-09-01 2025-08-31 09184248 frs-core:PlantMachinery 2024-08-31 09184248 frs-core:WithinOneYear 2025-08-31 09184248 frs-core:ShareCapital 2025-08-31 09184248 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09184248 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09184248 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09184248 frs-bus:SmallEntities 2024-09-01 2025-08-31 09184248 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09184248 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09184248 frs-bus:Director1 2024-09-01 2025-08-31 09184248 frs-bus:Director1 2024-08-31 09184248 frs-bus:Director1 2025-08-31 09184248 frs-countries:EnglandWales 2024-09-01 2025-08-31 09184248 2023-08-31 09184248 2024-08-31 09184248 2023-09-01 2024-08-31 09184248 frs-core:CurrentFinancialInstruments 2024-08-31 09184248 frs-core:Non-currentFinancialInstruments 2024-08-31 09184248 frs-core:BetweenOneFiveYears 2024-08-31 09184248 frs-core:WithinOneYear 2024-08-31 09184248 frs-core:ShareCapital 2024-08-31 09184248 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09184248
Elck Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
One Six O Limited t/a Wychbury Lee
Elck Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Elck Limited
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09184248

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 91,754 |  | 107,191
|  |  | 91,754 |  | 107,191
CURRENT ASSETS
Stocks | 6 | 13,425 |  | 11,275 |
Debtors | 7 | 168,665 |  | 120,643 |
Cash at bank and in hand |  | 348,508 |  | 342,482 |
|  | 530,598 |  | 474,400 |
Creditors: Amounts Falling Due Within One Year | 8 | (121,415 ) |  | (117,125 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 409,183 |  | 357,275
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 500,937 |  | 464,466
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (244,335 ) |  | (277,194 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,939 ) |  | (20,199 )
NET ASSETS |  |  | 233,663 |  | 167,073
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Income Statement |  |  | 233,661 |  | 167,071
SHAREHOLDERS' FUNDS |  |  | 233,663 |  | 167,073

Page 1
Page 2
Elck Limited
Statement of Financial Position (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 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 Income Statement.
On behalf of the board

Dr Emma Arnold-Coker Director
30/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Elck Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Elck Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09184248 . The registered office is 83 Blackwood Road Streetly, Sutton Coldfield, West Midlands, B74 3PW.
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
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.
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 rebates and other similar allowances.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of four 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 | 25% on reducing balance and 10% on cost
Fixtures & Fittings | 25% on reducing balance and 10% on cost
Computer Equipment | 25% on cost

2.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
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.
Page 3
Page 4
Elck Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.8. 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: 12 (2024: 10)
12 10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 226,739
As at 31 August 2025 | 226,739
Amortisation
As at 1 September 2024 | 226,739
As at 31 August 2025 | 226,739
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 279,040 | 33,082 | 7,304 | 319,426
Additions | 10,785 | 400 | - | 11,185
As at 31 August 2025 | 289,825 | 33,482 | 7,304 | 330,611

...CONTINUED
Page 4
Page 5
Elck Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 193,421 | 15,203 | 3,611 | 212,235
Provided during the period | 22,069 | 3,028 | 1,525 | 26,622
As at 31 August 2025 | 215,490 | 18,231 | 5,136 | 238,857
Net Book Value
As at 31 August 2025 | 74,335 | 15,251 | 2,168 | 91,754
As at 1 September 2024 | 85,619 | 17,879 | 3,693 | 107,191

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 13,425 |  | 11,275

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 29,453 |  | 32,540
Other debtors | 139,212 |  | 88,103
| 168,665 |  | 120,643

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,565 |  | 21,229
Trade creditors | 3,536 |  | 4,151
Bank loans and overdrafts | 8,773 |  | 10,289
Other creditors | 29,579 |  | 14,851
Taxation and social security | 56,962 |  | 66,605
| 121,415 |  | 117,125

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,335 |  | 35,421
Bank loans | - |  | 8,773
Other loans | 233,000 |  | 233,000
| 244,335 |  | 277,194

Page 5
Page 6
Elck Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 22,565 |  | 21,229
Later than one year and not later than five years | 11,335 |  | 35,421
| 33,900 |  | 56,650
| 33,900 |  | 56,650

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Dr Emma Arnold-Coker | 85,548 | 118,857 | 86,000 | - | 118,405

The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
Other loans of £233,000 relate to Tormead Property Investment Limited, a company owned by the directors father. The loan is interest free. The loan is not repayable on demand but is repayable on the date of any future sale of the Business.
Page 6