Acorah Software Products - Accounts Production 18.1.200 false true 28 February 2025 29 February 2024 false true No description of principal activity 1 March 2025 28 February 2026 28 February 2026 13178521 Mr Ting Fung Lai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13178521 2025-02-28 13178521 2026-02-28 13178521 2025-03-01 2026-02-28 13178521 frs-core:CurrentFinancialInstruments 2026-02-28 13178521 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13178521 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 13178521 frs-bus:Micro-entities 2025-03-01 2026-02-28 13178521 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13178521 frs-bus:Director1 2025-03-01 2026-02-28 13178521 2024-02-28 13178521 2025-02-28 13178521 2024-02-29 2025-02-28 13178521 frs-core:CurrentFinancialInstruments 2025-02-28
Registered number: 13178521
E-Pui Co. Ltd
Financial Statements
For The Year Ended 28 February 2026
Simple Accounting NW Ltd
4-4a Blackburn Road
Accrington
BB5 1HD
E-Pui Co. Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 13178521

| 2026 | 2025 as restated
--- | --- | ---
|  | £ | £
Fixed assets |  | 128,935 | 129,618
Current assets |  | 4,279 | 7,203
Creditors: Amounts Falling Due Within One Year |  | (152,925 ) | (153,487 )
NET CURRENT LIABILITIES |  | (148,646 ) | (146,284 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  | (19,711 ) | (16,666 )
Accruals and deferred income |  | (618 ) | (594 )
NET LIABILITIES |  | (20,329 ) | (17,260 )
CAPITAL AND RESERVES |  | (20,329 ) | (17,260 )

## Notes

1. General Information
E-Pui Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13178521 . The registered office is 4-4a Blackburn Road, Accrington, Lancashire, BB5 1HD.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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3. Restate Prior Year
The financial statements for the year ended 28 February 2025 have been restated to correct an error in the classification of income. An amount of £9,473 received from Whitbread Group PLC, previously included within rental income, has now been reclassified to the Director’s Loan Account, as it represents employment income. As a result of this adjustment, the taxable loss for the year has been revised, and an amended Corporation Tax return has been submitted to HMRC.
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E-Pui Co. Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Ting Fung Lai Director
8 April 2026