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Registered number: 13526934
Epoch Space And Living Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Desaur and Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13526934
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 482,000 482,000
482,000 482,000
CURRENT ASSETS
Cash at bank and in hand 537 3,124
537 3,124
Creditors: Amounts Falling Due Within One Year 5 (136,309 ) (134,692 )
NET CURRENT ASSETS (LIABILITIES) (135,772 ) (131,568 )
TOTAL ASSETS LESS CURRENT LIABILITIES 346,228 350,432
Creditors: Amounts Falling Due After More Than One Year 6 (305,728 ) (305,741 )
NET ASSETS 40,500 44,691
CAPITAL AND RESERVES
Called up share capital 7 1 1
Fair value reserve 8 44,226 44,226
Profit and Loss Account (3,727 ) 464
SHAREHOLDERS' FUNDS 40,500 44,691
Page 1
Page 2
For the year ending 31 July 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
Ms Khateja Butt
Director
27/04/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Epoch Space And Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13526934 . The registered office is 17 Station Road, Sunbury On Thames, Middlesex, TW16 6SB.
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 represents gross rent receivable which is based on signed leases with tenants.
2.3. Investment Properties
Investment Properties
Investment properties are the properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in fair value of investment properties are included in profit and loss in the period in which they arise.
Investment properties whose fair value cannot be measured reliably without undue cost or effort on an on-going basis are included in plant, property and equipment at cost less accumulated depreciation and accumulated impairment losses.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net transaction costs and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of relevant borrowing.
Interest expense is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after reporting date.
2.4. 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: 1 (2024: 1)
1 1
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Page 4
4. Investment Property
2025
£
Fair Value
As at 1 August 2024 and 31 July 2025 482,000
Revaluations -
As at 31 July 2025 482,000
The values of investment properties are annually considered by director based on her knowledge of similar local properties, she does not consider it necessary to carry out a revaluation at the financial year end, as  market value is not materially different to the carrying amount at the year end.
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 1,584 792
Director's loan account 134,725 133,900
136,309 134,692
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 305,728 305,741
The bank borrowings are secured by way of fixed charges over the company’s assets.
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 August 2024 44,226 464
Loss for the year and total comprehensive income - (4,191 )
Movements in fair value reserve - -
Fairvalue Reserve - Deferred Tax - -
Transfer to/from Fair value reserve - -
As at 31 July 2025 44,226 (3,727 )
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