Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 August 2024 false 1 November 2024 31 October 2025 31 October 2025 04250610 Mrs Elizabeth Ellis Mr Simon Burton Mrs Sarah Burton Mrs Elizabeth Ellis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04250610 2024-10-31 04250610 2025-10-31 04250610 2024-11-01 2025-10-31 04250610 frs-core:CurrentFinancialInstruments 2025-10-31 04250610 frs-core:Non-currentFinancialInstruments 2025-10-31 04250610 frs-core:BetweenOneFiveYears 2025-10-31 04250610 frs-core:NetGoodwill 2025-10-31 04250610 frs-core:NetGoodwill 2024-10-31 04250610 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 04250610 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 04250610 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 04250610 frs-core:MoreThanFiveYears 2025-10-31 04250610 frs-core:PlantMachinery 2025-10-31 04250610 frs-core:PlantMachinery 2024-11-01 2025-10-31 04250610 frs-core:PlantMachinery 2024-10-31 04250610 frs-core:WithinOneYear 2025-10-31 04250610 frs-core:RevaluationReserve 2024-10-31 04250610 frs-core:RevaluationReserve 2025-10-31 04250610 frs-core:ShareCapital 2025-10-31 04250610 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04250610 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04250610 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04250610 frs-bus:SmallEntities 2024-11-01 2025-10-31 04250610 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04250610 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04250610 frs-bus:Director1 2024-11-01 2025-10-31 04250610 frs-bus:Director1 2024-10-31 04250610 frs-bus:Director1 2025-10-31 04250610 frs-bus:Director2 2024-11-01 2025-10-31 04250610 frs-bus:Director3 2024-11-01 2025-10-31 04250610 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04250610 frs-countries:EnglandWales 2024-11-01 2025-10-31 04250610 2024-07-31 04250610 2024-10-31 04250610 2024-08-01 2024-10-31 04250610 frs-core:CurrentFinancialInstruments 2024-10-31 04250610 frs-core:Non-currentFinancialInstruments 2024-10-31 04250610 frs-core:BetweenOneFiveYears 2024-10-31 04250610 frs-core:MoreThanFiveYears 2024-10-31 04250610 frs-core:WithinOneYear 2024-10-31 04250610 frs-core:RevaluationReserve 2024-10-31 04250610 frs-core:ShareCapital 2024-10-31 04250610 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04250610
EBS Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Vanguard Accountancy Limited
Chartered Accountants
West Derby
Liverpool
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04250610
31 October 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,917,290 2,125,940
1,917,290 2,125,940
CURRENT ASSETS
Stocks 6 - 6,600
Debtors 7 1,669,836 2,071,014
Cash at bank and in hand 164,261 162,038
1,834,097 2,239,652
Creditors: Amounts Falling Due Within One Year 8 (1,003,138 ) (718,465 )
NET CURRENT ASSETS (LIABILITIES) 830,959 1,521,187
TOTAL ASSETS LESS CURRENT LIABILITIES 2,748,249 3,647,127
Creditors: Amounts Falling Due After More Than One Year 9 (292,395 ) (554,168 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (274,674 ) (280,019 )
NET ASSETS 2,181,180 2,812,940
CAPITAL AND RESERVES
Called up share capital 11 25 25
Revaluation reserve 14 1,107,487 1,107,487
Profit and Loss Account 1,073,668 1,705,428
SHAREHOLDERS' FUNDS 2,181,180 2,812,940
Page 1
Page 2
For the year ending 31 October 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
Mrs Elizabeth Ellis
Director
18th November 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EBS Services Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number and registered office can be found on the Company Information page. 
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. Going Concern Disclosure
Rodney House, owned by EBS Services, ceased to trade as a residential care home on 31 October 2025. For this reason, the directors beleive that the going concern basis is not appropriate. 
However, the building is in a prime Liverpool location and has a number of alternative uses being explored.  Option appraisals are currently underway to determine the most suitable potential use in keeping with market demands.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
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 8% straight line method
Plant & Machinery 20%-25% straight line method
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
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2.7. 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: 49 (2024: 49)
49 49
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 9,999
As at 31 October 2025 9,999
Amortisation
As at 1 November 2024 9,999
As at 31 October 2025 9,999
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2024 2,013,459 435,629 2,449,088
Disposals - (23,649 ) (23,649 )
As at 31 October 2025 2,013,459 411,980 2,425,439
Depreciation
As at 1 November 2024 - 323,148 323,148
Provided during the period 161,077 41,940 203,017
Disposals - (18,016 ) (18,016 )
As at 31 October 2025 161,077 347,072 508,149
Net Book Value
As at 31 October 2025 1,852,382 64,908 1,917,290
As at 1 November 2024 2,013,459 112,481 2,125,940
Cost or valuation as at 31 October 2025 represented by:
Land & Property
Leasehold Plant & Machinery Total
£ £ £
At cost 646,191 411,980 1,058,171
At valuation 1,367,268 - 1,367,268
2,013,459 411,980 2,425,439
The company opted to use the fair value of property, plant and equipment at the date of transition to FRS 102, as its deemed cost. The above notes show details of historic cost (had the assets been accounted for under historical cost accounting), and revaluations prior to this transition.
6. Stocks
31 October 2025 31 October 2024
£ £
Stock - 6,600
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Page 6
7. Debtors
31 October 2025 31 October 2024
£ £
Due within one year
Trade debtors 5,847 346,946
Other debtors 1,663,989 1,724,068
1,669,836 2,071,014
8. Creditors: Amounts Falling Due Within One Year
31 October 2025 31 October 2024
£ £
Bank loans and overdrafts 933,942 278,626
Other creditors 62,283 412,868
Taxation and social security 6,913 26,971
1,003,138 718,465
9. Creditors: Amounts Falling Due After More Than One Year
31 October 2025 31 October 2024
£ £
Bank loans 292,395 554,168
10. Secured Creditors
Of the creditors the following amounts are secured.
31 October 2025 31 October 2024
£ £
Bank loans and overdrafts 1,226,338 832,794
Other Creditors - 170,569
11. Share Capital
31 October 2025 31 October 2024
£ £
Allotted, Called up and fully paid 25 25
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
31 October 2025 31 October 2024
£ £
Not later than one year 40,071 35,782
Later than one year and not later than five years 153,865 -
Later than five years 88,470 -
282,406 35,782
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mrs Elizabeth Ellis 1,297,002 147,695 232,000 - 1,212,697
Interest is charged on loans due from directors at the official rates of 2.25%, increasing to 3.75% 1 April 2025.
14. Reserves
Revaluation Reserve
£
As at 1 November 2024 1,107,487
As at 31 October 2025 1,107,487
15. Exceptional Items
Exceptional Items relate soley to employee redundancy costs paid during the year of £114,942. These are considered to be an exceptional item due to the nature and materiallity of the expenditure.
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