Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 07482518 Mrs Wendy Gibbons Mr Dean Gibbons Mrs Wendy Gibbons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07482518 2025-02-28 07482518 2026-02-28 07482518 2025-03-01 2026-02-28 07482518 frs-core:CurrentFinancialInstruments 2026-02-28 07482518 frs-core:BetweenOneFiveYears 2026-02-28 07482518 frs-core:FurnitureFittings 2026-02-28 07482518 frs-core:FurnitureFittings 2025-03-01 2026-02-28 07482518 frs-core:FurnitureFittings 2025-02-28 07482518 frs-core:MoreThanFiveYears 2026-02-28 07482518 frs-core:WithinOneYear 2026-02-28 07482518 frs-core:ShareCapital 2026-02-28 07482518 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 07482518 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07482518 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 07482518 frs-bus:SmallEntities 2025-03-01 2026-02-28 07482518 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 07482518 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07482518 frs-bus:Director1 2025-03-01 2026-02-28 07482518 frs-bus:Director2 2025-03-01 2026-02-28 07482518 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 07482518 frs-countries:EnglandWales 2025-03-01 2026-02-28 07482518 2024-02-29 07482518 2025-02-28 07482518 2024-03-01 2025-02-28 07482518 frs-core:CurrentFinancialInstruments 2025-02-28 07482518 frs-core:BetweenOneFiveYears 2025-02-28 07482518 frs-core:MoreThanFiveYears 2025-02-28 07482518 frs-core:WithinOneYear 2025-02-28 07482518 frs-core:ShareCapital 2025-02-28 07482518 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 07482518
Ekotherm Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
SDC Accounting Services Limited
Ekotherm Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ekotherm Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 07482518

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,130 |  | 1,486
|  |  | 3,130 |  | 1,486
CURRENT ASSETS
Debtors | 5 | 175,820 |  | 200,982 |
Cash at bank and in hand |  | 391,447 |  | 335,219 |
|  | 567,267 |  | 536,201 |
Creditors: Amounts Falling Due Within One Year | 6 | (131,473 ) |  | (153,815 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 435,794 |  | 382,386
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 438,924 |  | 383,872
NET ASSETS |  |  | 438,924 |  | 383,872
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 438,824 |  | 383,772
SHAREHOLDERS' FUNDS |  |  | 438,924 |  | 383,872

Page 1
Page 2
Ekotherm Limited
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 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

Mr Dean Gibbons Director
17/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ekotherm Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Ekotherm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07482518 . The registered office is Unit 9 Redlands Business Centre, Redlands, Coulsdon, Surrey, CR5 2HT.
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:

Fixtures & Fittings | 25% Reducing balance

2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes part to the contractual provisions of the instruments.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, whe there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilties
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is anu contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
Page 3
Page 4
Ekotherm Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.4. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and are subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the compny are recorded at the proceeds received, net of transaction costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 5)
6 5
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 March 2025 | 4,177
Additions | 2,015
As at 28 February 2026 | 6,192

...CONTINUED
Page 4
Page 5
Ekotherm Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025 | 2,691
Provided during the period | 371
As at 28 February 2026 | 3,062
Net Book Value
As at 28 February 2026 | 3,130
As at 1 March 2025 | 1,486

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 137,394 |  | 188,556
Other debtors | 38,426 |  | 12,426
| 175,820 |  | 200,982

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 57,573 |  | 98,305
Other creditors | 12,459 |  | 8,306
Taxation and social security | 61,441 |  | 47,204
| 131,473 |  | 153,815

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 12,500 |  | 12,500
Later than one year and not later than five years | 50,000 |  | 50,000
Later than five years | 29,167 |  | 41,667
| 91,667 |  | 104,167

As at 28 February 2026, the company was committed too a 10 year property lease, which commenced in June 2023 and expires in June 2033, at a rental of £12,500 per annum.
Page 5