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Registered number: 12358317
ENP Media Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
de Jong Phillips Ltd
Chartered Accountants
First Floor
85 Great Portland Street
London
W1W 7LT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12358317
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 99,381 146,741
99,381 146,741
CURRENT ASSETS
Debtors 5 195,750 267,236
Cash at bank and in hand 6,663 189,883
202,413 457,119
Creditors: Amounts Falling Due Within One Year 6 (269,642 ) (178,589 )
NET CURRENT ASSETS (LIABILITIES) (67,229 ) 278,530
TOTAL ASSETS LESS CURRENT LIABILITIES 32,152 425,271
Creditors: Amounts Falling Due After More Than One Year 7 (24,845 ) (29,292 )
NET ASSETS 7,307 395,979
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 7,297 395,969
SHAREHOLDERS' FUNDS 7,307 395,979
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For the year ending 30 November 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
Mr Ben Plesser
Director
3rd August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ENP Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12358317 . The registered office is Unit 6a, New Concordia Wharf, Mill Street, LONDON, SE1 2BB.
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 rendering of services. Turnover is reduced for estimated customer returns,  rebates and other similar allowances.
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:
Plant & Machinery 25% Straight Line
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.4. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. 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.
2.7. 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.
2.8. Restatement of Comparative Figures
Certain comparative figures for the prior year have been restated to improve the presentation and classification of items within the financial statements. These changes have been made for consistency with the current year presentation.
The restatement has not resulted in any adjustment to the previously reported profit or loss for the prior year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 7)
10 7
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 18,487 2,116 232,418 253,021
Additions 927 - 20,004 20,931
As at 30 November 2025 19,414 2,116 252,422 273,952
Depreciation
As at 1 December 2024 13,946 879 91,455 106,280
Provided during the period 3,036 656 64,599 68,291
As at 30 November 2025 16,982 1,535 156,054 174,571
Net Book Value
As at 30 November 2025 2,432 581 96,368 99,381
As at 1 December 2024 4,541 1,237 140,963 146,741
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 121,747 155,307
Prepayments and accrued income 23,897 109,545
Other debtors 32,949 2,384
Other taxes and social security 17,157 -
195,750 267,236
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,113 6,884
Bank loans and overdrafts 175,874 10,509
Other taxes and social security - 93,296
Other creditors. 53,163 15,064
Accruals and deferred income 6,906 52,836
Amounts owed to associates 17,586 -
269,642 178,589
At the balance sheet date, the company had a balance of £17,586 owed to an associated company ENP World Limited, recorded within creditors. This balance is due from a related company in which the directors of this company are also directors. The balance is unsecured, interest-free, and repayable on demand.
At the balance sheet date, the company had a balance of £1,100 owed to an associated company ENP Media Spain S.L., recorded within creditors. This balance is due from a related company. The balance is unsecured, interest-free, and repayable on demand.
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 8,348
Deferred Tax Provision 24,845 20,944
24,845 29,292
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Controlling Party
The company is jointly controlled by Amanda Clark, through her 50% direct shareholding, and by Ben Plesser, through his controlling interest in ENP World Limited, which holds the remaining 50% of the company’s shares.
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