Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC738008 Mr Seamus Phillips iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC738008 2024-09-30 SC738008 2025-09-30 SC738008 2024-10-01 2025-09-30 SC738008 frs-core:Non-currentFinancialInstruments 2025-09-30 SC738008 frs-core:ShareCapital 2025-09-30 SC738008 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC738008 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC738008 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC738008 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC738008 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC738008 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC738008 frs-core:CostValuation 2024-09-30 SC738008 frs-core:CostValuation 2025-09-30 SC738008 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 SC738008 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 SC738008 frs-bus:Director1 2024-10-01 2025-09-30 SC738008 frs-core:CurrentFinancialInstruments 1 2025-09-30 SC738008 frs-countries:Scotland 2024-10-01 2025-09-30 SC738008 2023-09-30 SC738008 2024-09-30 SC738008 2023-10-01 2024-09-30 SC738008 frs-core:CurrentFinancialInstruments 2024-09-30 SC738008 frs-core:Non-currentFinancialInstruments 2024-09-30 SC738008 frs-core:ShareCapital 2024-09-30 SC738008 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC738008 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: SC738008
E&Co Holding Limited
Financial Statements
For The Year Ended 30 September 2025
James Fraser & Co.
Chartered Accountants
15 Manor Place
Edinburgh
EH3 7DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: SC738008
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 299,582 299,582
299,582 299,582
CURRENT ASSETS
Cash at bank and in hand 30,525 370
30,525 370
Creditors: Amounts Falling Due Within One Year 5 (9,399 ) (24,398 )
NET CURRENT ASSETS (LIABILITIES) 21,126 (24,028 )
TOTAL ASSETS LESS CURRENT LIABILITIES 320,708 275,554
Creditors: Amounts Falling Due After More Than One Year 6 (9,398 ) (18,797 )
NET ASSETS 311,310 256,757
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 311,309 256,756
SHAREHOLDERS' FUNDS 311,310 256,757
Page 1
Page 2
For the year ending 30 September 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 Seamus Phillips
Director
8 June 2026
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
E&Co Holding Limited is a private company, limited by shares, incorporated in Scotland, registered number SC738008 . The registered office is 9 Forrest Road, Edinburgh, EH1 2QH.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 October 2024 299,582
As at 30 September 2025 299,582
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 299,582
As at 1 October 2024 299,582
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors < 1 year 9,399 9,398
Director's loan account - 15,000
9,399 24,398
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 9,398 18,797
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3