Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13663199 Hoi Kwong Hon Getground Secretary Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13663199 2024-10-31 13663199 2025-10-31 13663199 2024-11-01 2025-10-31 13663199 frs-core:CurrentFinancialInstruments 2025-10-31 13663199 frs-core:Non-currentFinancialInstruments 2025-10-31 13663199 frs-core:FurnitureFittings 2025-10-31 13663199 frs-core:FurnitureFittings 2024-11-01 2025-10-31 13663199 frs-core:FurnitureFittings 2024-10-31 13663199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 13663199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 13663199 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 13663199 frs-core:ShareCapital 2025-10-31 13663199 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 13663199 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 13663199 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13663199 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13663199 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13663199 frs-bus:SmallEntities 2024-11-01 2025-10-31 13663199 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13663199 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13663199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-01 2025-10-31 13663199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 13663199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 13663199 frs-core:ListedExchangeTraded 2025-10-31 13663199 frs-core:ListedExchangeTraded 2024-10-31 13663199 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 13663199 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-10-31 13663199 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-10-31 13663199 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-10-31 13663199 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 13663199 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 13663199 frs-bus:Director1 2024-11-01 2025-10-31 13663199 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 13663199 frs-core:CurrentFinancialInstruments 1 2025-10-31 13663199 frs-core:CurrentFinancialInstruments 9 2025-10-31 13663199 frs-countries:EnglandWales 2024-11-01 2025-10-31 13663199 2023-10-31 13663199 2024-10-31 13663199 2023-11-01 2024-10-31 13663199 frs-core:CurrentFinancialInstruments 2024-10-31 13663199 frs-core:Non-currentFinancialInstruments 2024-10-31 13663199 frs-core:ShareCapital 2024-10-31 13663199 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13663199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 13663199 frs-core:CurrentFinancialInstruments 1 2024-10-31 13663199 frs-core:CurrentFinancialInstruments 9 2024-10-31
Registered number: 13663199
EGC Investments Limited
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13663199
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64,424 61,333
Investment Properties 5 743,674 263,055
808,098 324,388
CURRENT ASSETS
Debtors 7 25,129 3,614
Cash at bank and in hand 99,233 132,574
124,362 136,188
Creditors: Amounts Falling Due Within One Year 8 (792,653 ) (388,841 )
NET CURRENT ASSETS (LIABILITIES) (668,291 ) (252,653 )
TOTAL ASSETS LESS CURRENT LIABILITIES 139,807 71,735
Creditors: Amounts Falling Due After More Than One Year 9 (161,644 ) (161,650 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,080 ) -
NET LIABILITIES (37,917 ) (89,915 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 11 45,940 -
Profit and Loss Account (83,859 ) (89,917 )
SHAREHOLDERS' FUNDS (37,917) (89,915)
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 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
Hoi Kwong Hon
Director
31/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EGC Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13663199 . The registered office is C/O Getground, 1, Lyric Square, London, W6 0NB.
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. 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 10% Straight Line
Fixtures & Fittings 25% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 November 2024 61,450 17,600 79,050
Additions - 14,000 14,000
As at 31 October 2025 61,450 31,600 93,050
Depreciation
As at 1 November 2024 12,290 5,427 17,717
Provided during the period 6,145 4,764 10,909
As at 31 October 2025 18,435 10,191 28,626
Net Book Value
As at 31 October 2025 43,015 21,409 64,424
As at 1 November 2024 49,160 12,173 61,333
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 263,055
Additions 395,986
Revaluations 84,633
As at 31 October 2025 743,674
6. Investments
Listed
£
Cost or Valuation
As at 1 November 2024 -
Additions 3,300
Disposals (3,300 )
As at 31 October 2025 -
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 855 1,362
Prepayments and accrued income 4,216 1,752
Other debtors 12,650 500
Other debtors - Intercompany 7,408 -
25,129 3,614
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 69 -
Bank loans and overdrafts 4,551 -
Other creditors - Intercompany loan 12,443 -
Interest payable 32,942 -
Accruals and deferred income 1,985 187
Director's loan account 740,663 388,654
792,653 388,841
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 161,644 161,650
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 - (89,917 )
Profit for the year and total comprehensive income - 51,998
Transfer to/from Fair value reserve - (45,940)
Transfer to/from Profit & Loss Account 45,940 -
As at 31 October 2025 45,940 (83,859 )
Page 5