Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 14274085 Dr Yupu Lin Mrs Haiyong Wang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14274085 2024-08-31 14274085 2025-08-31 14274085 2024-09-01 2025-08-31 14274085 frs-core:CurrentFinancialInstruments 2025-08-31 14274085 frs-core:Non-currentFinancialInstruments 2025-08-31 14274085 frs-core:FurnitureFittings 2025-08-31 14274085 frs-core:FurnitureFittings 2024-09-01 2025-08-31 14274085 frs-core:FurnitureFittings 2024-08-31 14274085 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 14274085 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 14274085 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 14274085 frs-core:ShareCapital 2025-08-31 14274085 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14274085 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14274085 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 14274085 frs-bus:SmallEntities 2024-09-01 2025-08-31 14274085 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14274085 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 14274085 frs-bus:Director1 2024-09-01 2025-08-31 14274085 frs-bus:Director2 2024-09-01 2025-08-31 14274085 frs-countries:EnglandWales 2024-09-01 2025-08-31 14274085 2023-08-31 14274085 2024-08-31 14274085 2023-09-01 2024-08-31 14274085 frs-core:CurrentFinancialInstruments 2024-08-31 14274085 frs-core:Non-currentFinancialInstruments 2024-08-31 14274085 frs-core:ShareCapital 2024-08-31 14274085 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 14274085
Epeius Property Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Brookwood Accountancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14274085
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,875,194 1,876,600
1,875,194 1,876,600
CURRENT ASSETS
Cash at bank and in hand 1,241 1,179
1,241 1,179
Creditors: Amounts Falling Due Within One Year 6 (744,542 ) (674,484 )
NET CURRENT ASSETS (LIABILITIES) (743,301 ) (673,305 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,131,893 1,203,295
Creditors: Amounts Falling Due After More Than One Year 7 (1,220,987 ) (1,216,337 )
NET LIABILITIES (89,094 ) (13,042 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (89,194 ) (13,142 )
SHAREHOLDERS' FUNDS (89,094) (13,042)
Page 1
Page 2
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 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
Dr Yupu Lin
Director
28/05/2026
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
Epeius Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14274085 . The registered office is Flat 7 Clarendon Court, 34 Grove Street, Oxford, Oxfordshire, OX2 7JJ.
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:
Freehold Revaluation
Fixtures & Fittings 25% reducing balance method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 1,870,975 10,000 1,880,975
As at 31 August 2025 1,870,975 10,000 1,880,975
Depreciation
As at 1 September 2024 - 4,375 4,375
Provided during the period - 1,406 1,406
As at 31 August 2025 - 5,781 5,781
Net Book Value
As at 31 August 2025 1,870,975 4,219 1,875,194
As at 1 September 2024 1,870,975 5,625 1,876,600
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1,021
Bank loans and overdrafts 5,590 3,401
Other creditors 738,952 670,062
744,542 674,484
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,062 3,412
Other creditors 1,212,925 1,212,925
1,220,987 1,216,337
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4