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 03717991 Mr A G Potipher Mr A G Potipher A Potipher true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03717991 2025-02-28 03717991 2026-02-28 03717991 2025-03-01 2026-02-28 03717991 frs-core:CurrentFinancialInstruments 2026-02-28 03717991 frs-core:Non-currentFinancialInstruments 2026-02-28 03717991 frs-core:ComputerEquipment 2025-03-01 2026-02-28 03717991 frs-core:FurnitureFittings 2025-03-01 2026-02-28 03717991 frs-core:NetGoodwill 2026-02-28 03717991 frs-core:NetGoodwill 2025-03-01 2026-02-28 03717991 frs-core:NetGoodwill 2025-02-28 03717991 frs-core:LandBuildings 2026-02-28 03717991 frs-core:LandBuildings 2025-03-01 2026-02-28 03717991 frs-core:LandBuildings 2025-02-28 03717991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 03717991 frs-core:PlantMachinery 2026-02-28 03717991 frs-core:PlantMachinery 2025-03-01 2026-02-28 03717991 frs-core:PlantMachinery 2025-02-28 03717991 frs-core:ShareCapital 2026-02-28 03717991 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 03717991 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 03717991 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 03717991 frs-bus:SmallEntities 2025-03-01 2026-02-28 03717991 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 03717991 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 03717991 1 2025-03-01 2026-02-28 03717991 frs-bus:Director1 2025-03-01 2026-02-28 03717991 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 03717991 frs-countries:EnglandWales 2025-03-01 2026-02-28 03717991 2024-02-29 03717991 2025-02-28 03717991 2024-03-01 2025-02-28 03717991 frs-core:CurrentFinancialInstruments 2025-02-28 03717991 frs-core:Non-currentFinancialInstruments 2025-02-28 03717991 frs-core:ShareCapital 2025-02-28 03717991 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 03717991
Essex Finance Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Essex Finance Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Essex Finance Limited
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 03717991

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 35,067 |  | 35,324
|  |  | 35,067 |  | 35,324
CURRENT ASSETS
Debtors | 6 | 8,232 |  | 8,712 |
Cash at bank and in hand |  | 35,868 |  | 76,548 |
|  | 44,100 |  | 85,260 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,393 ) |  | (42,108 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,707 |  | 43,152
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 59,774 |  | 78,476
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,750 )
NET ASSETS |  |  | 59,774 |  | 76,726
CAPITAL AND RESERVES
Called up share capital | 9 |  | 101 |  | 101
Income Statement |  |  | 59,673 |  | 76,625
SHAREHOLDERS' FUNDS |  |  | 59,774 |  | 76,726

Page 1
Page 2
Essex Finance Limited
Statement of Financial Position (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 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 Income Statement.
The financial statements were approved by the board of directors on 6 July 2026 and were signed on its behalf by:

Mr A G Potipher Director
6 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Essex Finance Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Essex Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03717991 . The registered office is Finance House, 1 Marina Close, Prittlewell, Southend on Sea, Essex, SS2 6RR.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. 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:

Leasehold | No depreciation
Fixtures & Fittings | 10% Reducing Balance
Computer Equipment | 33% Straight Line

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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 (2025: 1)
1 1
Page 3
Page 4
Essex Finance Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 27,669
As at 28 February 2026 | 27,669
Amortisation
As at 1 March 2025 | 27,669
As at 28 February 2026 | 27,669
Net Book Value
As at 28 February 2026 | -
As at 1 March 2025 | -

5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 33,734 | 16,947 | 50,681
Disposals | - | (5,413 ) | (5,413 )
As at 28 February 2026 | 33,734 | 11,534 | 45,268
Depreciation
As at 1 March 2025 | - | 15,357 | 15,357
Provided during the period | - | 257 | 257
Disposals | - | (5,413 ) | (5,413 )
As at 28 February 2026 | - | 10,201 | 10,201
Net Book Value
As at 28 February 2026 | 33,734 | 1,333 | 35,067
As at 1 March 2025 | 33,734 | 1,590 | 35,324

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 641
Other debtors | 8,232 |  | 8,071
| 8,232 |  | 8,712

Page 4
Page 5
Essex Finance Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,393 |  | 7,000
Other creditors | 2,013 |  | 872
Taxation and social security | 14,987 |  | 34,236
| 19,393 |  | 42,108

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,750

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

10. Ultimate Controlling Party
The controlling party is A Potipher .
Page 5