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Company Information for

ACCPAC UK LIMITED

3 FIELD COURT, GRAY'S INN, LONDON, WC1R 5EF,
Company Registration Number
04192989
Private Limited Company
Liquidation

Company Overview

About Accpac Uk Ltd
ACCPAC UK LIMITED was founded on 2001-04-03 and has its registered office in London. The organisation's status is listed as "Liquidation". Accpac Uk Limited is a Private Limited Company registered in with Companies House and the accounts submission requirement is categorised as DORMANT
  • Company is not active ie not engaged in any business activity or receiving income or profits
  • Is not incurring costs other than: Annual return fee, late filing fees, companies house admin fees eg company name change or share payments
  • Holds no assets capable of producing any profits or income
  • Holds assets that are unlikely to produce profits and income in the near future
  • Investment trusts, pensions and client account companies may show as dormant companies as they are non trading
Key Data
Company Name
ACCPAC UK LIMITED
 
Legal Registered Office
3 FIELD COURT
GRAY'S INN
LONDON
WC1R 5EF
Other companies in NE14
 
Filing Information
Company Number 04192989
Company ID Number 04192989
Date formed 2001-04-03
Country 
Origin Country United Kingdom
Type Private Limited Company
CompanyStatus Liquidation
Lastest accounts 30/09/2020
Account next due 30/06/2022
Latest return 03/04/2016
Return next due 01/05/2017
Type of accounts DORMANT
Last Datalog update: 2023-10-02 16:38:16
Primary Source:Companies House
There are multiple companies registered at this address, the registered address may be the accountant's offices for ACCPAC UK LIMITED
There are multiple accountancy firms based at this address. The accountancy firm could be one of these:   BROWN JACK LIMITED   ETHNARD SERVICES LIMITED   FONSEKA & CO LTD   FORGING AHEAD (1989) LIMITED   GT58 LTD
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Company Officers of ACCPAC UK LIMITED

Current Directors
Officer Role Date Appointed
MIRANDA CRAIG
 Company Secretary 2018-06-29
ADAM MARK RICHARD PARKER
 Director 2018-06-29
CLAIRE MARCIA VAUGHAN
 Director 2018-06-29
Previous Officers
Officer Role Date Appointed Date Resigned
MARK PARRY
 Company Secretary 2016-09-16 2018-06-29
VICTORIA LOUISE BRADIN
 Director 2016-09-16 2018-06-29
ERIK MARTIN DE GREEF
 Director 2018-01-02 2018-06-29
MARK PARRY
 Director 2015-06-18 2018-06-29
MICHAEL JOHN ROBINSON
 Company Secretary 2004-06-30 2016-09-16
BRENDAN PETER FLATTERY
 Director 2012-01-11 2016-09-16
ALASTAIR JOHN MITCHELL
 Director 2009-07-20 2015-06-18
ADRIENNE ANN MCFARLAND
 Director 2011-06-27 2012-01-11
PAUL SCOTT HARRISON
 Director 2004-05-25 2011-06-27
MICHAEL JOHN ROBINSON
 Director 2011-01-04 2011-06-27
GUY SERGE BERRUYER
 Director 2010-09-30 2011-01-04
PAUL ASHTON WALKER
 Director 2004-05-25 2010-09-30
DAVID ROBINSON SIMON
 Company Secretary 2002-03-12 2004-06-30
DAVID ROBINSON SIMON
 Director 2002-03-12 2004-06-30
DAVID MICHAEL HOOD
 Director 2001-06-12 2004-05-25
DONNAT OLIVER LIVINGSTON LETTMAN
 Director 2001-06-12 2004-05-25
PHILIP BIERMAN
 Company Secretary 2001-06-12 2002-03-12
PHILIP BIERMAN
 Director 2001-06-12 2002-03-12
BONDLAW SECRETARIES LIMITED
 Nominated Secretary 2001-04-03 2001-06-12
BONDLAW DIRECTORS LIMITED
 Nominated Director 2001-04-03 2001-06-12

Related Directorships

Officer Related Company Role Date Appointed Role StatusIncorporation dateCompany Status
ADAM MARK RICHARD PARKER MULTISOFT FINANCIAL SYSTEMS LIMITED Director 2018-06-29 CURRENT 1990-04-03 Liquidation
ADAM MARK RICHARD PARKER KCS GLOBAL HOLDINGS LIMITED Director 2018-06-29 CURRENT 2005-01-25 Liquidation
ADAM MARK RICHARD PARKER SNOWDROP SYSTEMS LIMITED Director 2018-06-29 CURRENT 1991-09-30 Active
ADAM MARK RICHARD PARKER TAS SOFTWARE LIMITED Director 2018-06-29 CURRENT 1974-12-24 Liquidation
ADAM MARK RICHARD PARKER SAGE (UK) LTD Director 2018-06-29 CURRENT 1972-03-14 Active
ADAM MARK RICHARD PARKER SAGE HOLDINGS LIMITED Director 2018-06-29 CURRENT 1998-08-05 Active
ADAM MARK RICHARD PARKER SAGE HIBERNIA INVESTMENTS NO. 1 LIMITED Director 2018-06-29 CURRENT 2000-04-11 Liquidation
ADAM MARK RICHARD PARKER AMRP CONSULTING LIMITED Director 2017-11-01 CURRENT 2017-11-01 Active
ADAM MARK RICHARD PARKER BRAYFORD FORMATIONS 144 LIMITED Director 2015-12-11 CURRENT 2015-12-11 Dissolved 2018-02-14
ADAM MARK RICHARD PARKER WILCHAP REALWIRE LIMITED Director 2015-12-11 CURRENT 2015-12-11 Active
ADAM MARK RICHARD PARKER LISSTED LIMITED Director 2015-12-11 CURRENT 2015-12-11 Active
ADAM MARK RICHARD PARKER SCS WEB PAGES LIMITED Director 2003-03-07 CURRENT 2002-07-05 Active - Proposal to Strike off
ADAM MARK RICHARD PARKER REALWIRE LIMITED Director 2001-01-15 CURRENT 2000-07-04 Active
CLAIRE MARCIA VAUGHAN MULTISOFT FINANCIAL SYSTEMS LIMITED Director 2018-06-29 CURRENT 1990-04-03 Liquidation
CLAIRE MARCIA VAUGHAN KCS GLOBAL HOLDINGS LIMITED Director 2018-06-29 CURRENT 2005-01-25 Liquidation
CLAIRE MARCIA VAUGHAN SNOWDROP SYSTEMS LIMITED Director 2018-06-29 CURRENT 1991-09-30 Active
CLAIRE MARCIA VAUGHAN TAS SOFTWARE LIMITED Director 2018-06-29 CURRENT 1974-12-24 Liquidation
CLAIRE MARCIA VAUGHAN SAGE HOLDINGS LIMITED Director 2018-06-29 CURRENT 1998-08-05 Active
CLAIRE MARCIA VAUGHAN SAGE CRM SOLUTIONS LIMITED Director 2018-06-29 CURRENT 1999-01-18 Liquidation
CLAIRE MARCIA VAUGHAN SAGE HIBERNIA INVESTMENTS NO. 1 LIMITED Director 2018-06-29 CURRENT 2000-04-11 Liquidation
CLAIRE MARCIA VAUGHAN PROTX LIMITED Director 2018-06-29 CURRENT 2001-03-09 Liquidation

More director information

Corporation Filing History
Companies House Filing History
This is a record of the public documents (corporate filing) lodged from Companies House where the company has filed annual returns and other statutory filing documents. Examples of documents filed include: change of registered office, accounts filing, director/officer appointments & resignations, changes in share capital, shareholder members lists etc.

DateDocument TypeDocument Description
2023-09-15Final Gazette dissolved via compulsory strike-off
2023-06-15Voluntary liquidation. Notice of members return of final meeting
2022-10-03Resolutions passed:<ul><li>Special resolution for voluntary liquidation to wind up with case start date</ul>
2022-10-03LRESSPResolutions passed:
  • Special resolution to wind up on 2022-06-22
2022-07-01AD01REGISTERED OFFICE CHANGED ON 01/07/22 FROM C23 - 5 & 6 Cobalt Park Way Cobalt Park Newcastle upon Tyne NE28 9EJ United Kingdom
2022-07-01600Appointment of a voluntary liquidator
2022-07-01LIQ01Voluntary liquidation declaration of solvency
2022-05-16SH0113/05/22 STATEMENT OF CAPITAL GBP 314001
2022-04-12CS01CONFIRMATION STATEMENT MADE ON 05/04/22, WITH NO UPDATES
2021-07-27AD03Registers moved to registered inspection location of Shard 17 Floor 32 London Bridge St London SE1 9SG
2021-07-27AD02Register inspection address changed to Shard 17 Floor 32 London Bridge St London SE1 9SG
2021-07-27AD01REGISTERED OFFICE CHANGED ON 27/07/21 FROM North Park Newcastle upon Tyne NE14 9AA
2021-07-26PSC05Change of details for Sage (Uk) Ltd as a person with significant control on 2021-07-26
2021-05-21AAACCOUNTS FOR DORMANT COMPANY MADE UP TO 30/09/20
2021-05-14CS01CONFIRMATION STATEMENT MADE ON 05/04/21, WITH UPDATES
2020-10-05TM01APPOINTMENT TERMINATED, DIRECTOR SARAH JANE ROLLS
2020-09-01TM01APPOINTMENT TERMINATED, DIRECTOR ADAM MARK RICHARD PARKER
2020-09-01AP01DIRECTOR APPOINTED JACQUI CARTIN
2020-06-18AAACCOUNTS FOR DORMANT COMPANY MADE UP TO 30/09/19
2020-04-17CS01CONFIRMATION STATEMENT MADE ON 05/04/20, WITH NO UPDATES
2020-03-31AP01DIRECTOR APPOINTED MRS SARAH JANE ROLLS
2020-03-10TM01APPOINTMENT TERMINATED, DIRECTOR JULIA MCDONOUGH
2019-07-02AAACCOUNTS FOR DORMANT COMPANY MADE UP TO 30/09/18
2019-07-02AAACCOUNTS FOR DORMANT COMPANY MADE UP TO 30/09/18
2019-06-26AP01DIRECTOR APPOINTED MS JULIA MCDONOUGH
2019-06-26AP01DIRECTOR APPOINTED MS JULIA MCDONOUGH
2019-04-16CS01CONFIRMATION STATEMENT MADE ON 05/04/19, WITH UPDATES
2019-04-12RP04TM02Second filing of company secretary termination Miranda Craig
2019-03-18AP03Appointment of Mrs Mohor Roy as company secretary on 2019-03-01
2019-03-18TM02Termination of appointment of Miranda Craig on 2019-02-25
2019-01-21TM01APPOINTMENT TERMINATED, DIRECTOR CLAIRE MARCIA VAUGHAN
2018-08-01AP01DIRECTOR APPOINTED MR ADAM MARK RICHARD PARKER
2018-07-30TM01APPOINTMENT TERMINATED, DIRECTOR VICTORIA BRADIN
2018-07-30AP01DIRECTOR APPOINTED MRS CLAIRE MARCIA VAUGHAN
2018-07-30AP03Appointment of Miranda Craig as company secretary on 2018-06-29
2018-07-30TM02Termination of appointment of Mark Parry on 2018-06-29
2018-07-30TM01APPOINTMENT TERMINATED, DIRECTOR MARK PARRY
2018-07-30TM01APPOINTMENT TERMINATED, DIRECTOR ERIK DE GREEF
2018-06-29AAACCOUNTS FOR DORMANT COMPANY MADE UP TO 30/09/17
2018-04-05LATEST SOC05/04/18 STATEMENT OF CAPITAL;GBP 1
2018-04-05CS01CONFIRMATION STATEMENT MADE ON 05/04/18, WITH UPDATES
2018-01-24AP01DIRECTOR APPOINTED MR ERIK MARTIN DE GREEF
2017-07-07AAACCOUNTS FOR DORMANT COMPANY MADE UP TO 30/09/16
2017-04-06LATEST SOC06/04/17 STATEMENT OF CAPITAL;GBP 1
2017-04-06CS01CONFIRMATION STATEMENT MADE ON 05/04/17, WITH UPDATES
2016-10-10CH01Director's details changed for Victoria Louise Bradin on 2016-10-01
2016-09-21AP01DIRECTOR APPOINTED VICTORIA LOUISE BRADIN
2016-09-19TM01APPOINTMENT TERMINATED, DIRECTOR BRENDAN PETER FLATTERY
2016-09-16AP03Appointment of Mark Parry as company secretary on 2016-09-16
2016-09-16TM02Termination of appointment of Michael John Robinson on 2016-09-16
2016-06-23AAACCOUNTS FOR DORMANT COMPANY MADE UP TO 30/09/15
2016-04-05LATEST SOC05/04/16 STATEMENT OF CAPITAL;GBP 1
2016-04-05AR0103/04/16 ANNUAL RETURN FULL LIST
2015-06-18TM01APPOINTMENT TERMINATED, DIRECTOR ALASTAIR JOHN MITCHELL
2015-06-18AP01DIRECTOR APPOINTED MR MARK PARRY
2015-04-08LATEST SOC08/04/15 STATEMENT OF CAPITAL;GBP 1
2015-04-08AR0103/04/15 FULL LIST
2015-04-07AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/14
2014-07-08CH03SECRETARY'S CHANGE OF PARTICULARS / MR MICHAEL JOHN ROBINSON / 03/07/2014
2014-04-08LATEST SOC08/04/14 STATEMENT OF CAPITAL;GBP 1
2014-04-08AR0103/04/14 FULL LIST
2014-01-05AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/13
2013-04-03AR0103/04/13 FULL LIST
2013-01-02AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/12
2012-05-17AR0103/04/12 FULL LIST
2012-04-10AP01DIRECTOR APPOINTED BRENDAN PETER FLATTERY
2012-04-10TM01APPOINTMENT TERMINATED, DIRECTOR ADRIENNE MCFARLAND
2011-12-05AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/11
2011-07-08CH01DIRECTOR'S CHANGE OF PARTICULARS / MRS ADRIENNE ANN MCFARLAND / 06/07/2011
2011-07-08CH01DIRECTOR'S CHANGE OF PARTICULARS / MRS ADRIENNE ANN MCFARLAND / 06/07/2011
2011-06-28TM01APPOINTMENT TERMINATED, DIRECTOR MICHAEL ROBINSON
2011-06-28AP01DIRECTOR APPOINTED MRS ADRIENNE ANN MCFARLAND
2011-06-28TM01APPOINTMENT TERMINATED, DIRECTOR PAUL HARRISON
2011-06-03AR0103/04/11 NO CHANGES
2011-02-01AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/10
2011-01-24TM01APPOINTMENT TERMINATED, DIRECTOR GUY BERRUYER
2011-01-24AP01DIRECTOR APPOINTED MR MICHAEL JOHN ROBINSON
2010-10-20AP01DIRECTOR APPOINTED MR GUY SERGE BERRUYER
2010-10-19TM01APPOINTMENT TERMINATED, DIRECTOR PAUL WALKER
2010-05-25RES01ADOPT ARTICLES 14/05/2010
2010-05-17AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/09
2010-05-12AR0103/04/10 FULL LIST
2009-11-10CH01DIRECTOR'S CHANGE OF PARTICULARS / PAUL WALKER / 01/10/2009
2009-11-05CH01DIRECTOR'S CHANGE OF PARTICULARS / ALASTAIR JOHN MITCHELL / 01/10/2009
2009-07-30288aDIRECTOR APPOINTED ALASTAIR JOHN MITCHELL
2009-07-15AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/08
2009-04-21363aRETURN MADE UP TO 03/04/09; FULL LIST OF MEMBERS
2008-08-01AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/07
2008-05-02363(288)DIRECTOR'S PARTICULARS CHANGED
2008-05-02363sRETURN MADE UP TO 03/04/08; FULL LIST OF MEMBERS
2007-08-01AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/06
2007-05-11363sRETURN MADE UP TO 03/04/07; FULL LIST OF MEMBERS
2006-08-02AAACCOUNTS OF DORMANT COMPANY MADE UP TO 30/09/05
2006-04-25363sRETURN MADE UP TO 03/04/06; FULL LIST OF MEMBERS
2005-12-01AAFULL ACCOUNTS MADE UP TO 30/09/04
2005-09-22288cDIRECTOR'S PARTICULARS CHANGED
2005-04-26363sRETURN MADE UP TO 03/04/05; FULL LIST OF MEMBERS
2004-09-16288bDIRECTOR RESIGNED
2004-08-23288aNEW DIRECTOR APPOINTED
2004-08-23287REGISTERED OFFICE CHANGED ON 23/08/04 FROM: 39 49 COMMERCIAL ROAD SOUTHAMPTON HAMPSHIRE SO15 1GA
2004-08-23288aNEW DIRECTOR APPOINTED
2004-08-23288bSECRETARY RESIGNED;DIRECTOR RESIGNED
2004-08-23225ACC. REF. DATE EXTENDED FROM 31/03/04 TO 30/09/04
2004-08-23288bDIRECTOR RESIGNED
2004-08-23288aNEW SECRETARY APPOINTED
2004-05-25363sRETURN MADE UP TO 03/04/04; FULL LIST OF MEMBERS
2003-12-23AAFULL ACCOUNTS MADE UP TO 31/03/03
2003-12-23AAFULL ACCOUNTS MADE UP TO 31/03/02
2003-11-18225ACC. REF. DATE SHORTENED FROM 30/04/02 TO 31/03/02
2003-06-18287REGISTERED OFFICE CHANGED ON 18/06/03 FROM: TOWN QUAY HOUSE 7 TOWN QUAY SOUTHAMPTON HAMPSHIRE SO14 2PT
2003-05-16363sRETURN MADE UP TO 03/04/03; FULL LIST OF MEMBERS
2003-04-25CERTNMCOMPANY NAME CHANGED ACCPAC EUROPE LIMITED CERTIFICATE ISSUED ON 25/04/03
2002-09-06363sRETURN MADE UP TO 03/04/02; FULL LIST OF MEMBERS
2002-03-28288aNEW SECRETARY APPOINTED;NEW DIRECTOR APPOINTED
2002-03-28288bSECRETARY RESIGNED;DIRECTOR RESIGNED
2001-07-25288aNEW SECRETARY APPOINTED;NEW DIRECTOR APPOINTED
2001-07-25288aNEW DIRECTOR APPOINTED
2001-07-25288aNEW DIRECTOR APPOINTED
2001-07-05288bDIRECTOR RESIGNED
2001-07-05288bSECRETARY RESIGNED
Industry Information
SIC/NAIC Codes
82 - Office administrative, office support and other business support activities
829 - Business support service activities n.e.c.
82990 - Other business support service activities n.e.c.




Licences & Regulatory approval
We could not find any licences issued to ACCPAC UK LIMITED or authorisation from an industry specific regulator to operate. These may not be required.
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Risks
Legal Notices
No legal notices or events such as winding-up orders or proposals to strike-off have been issued
Fines / Sanctions
No fines or sanctions have been issued against ACCPAC UK LIMITED
Liabilities
Mortgages / Charges
Total # Mortgages/Charges 0
Mortgages/Charges outstanding 0
Mortgages Partially Satisifed 0
Mortgages Satisfied/Paid 0
Details of Mortgagee Charges
ACCPAC UK LIMITED does not have any mortgage charges so there is no mortgagee data available

  Average Max
MortgagesNumMortCharges0.5699
MortgagesNumMortOutstanding0.4199
MortgagesNumMortPartSatisfied0.009
MortgagesNumMortSatisfied0.1596
MortgagesNumMortCharges0.7199
MortgagesNumMortOutstanding0.3999
MortgagesNumMortPartSatisfied0.006
MortgagesNumMortSatisfied0.3296

This shows the max and average number of mortgages for companies with the same SIC code of 82990 - Other business support service activities n.e.c.

Filed Financial Reports
Annual Accounts
2014-09-30
Annual Accounts
2013-09-30
Annual Accounts
2012-09-30
Annual Accounts
2011-09-30
Annual Accounts
2010-09-30

These are the financial reports (either an abhreviated set of accounts or profit& loss statement and balance sheet) have been filed with Companies House. The reports allow you to do a basic business credit check on ACCPAC UK LIMITED

Intangible Assets
Patents
We have not found any records of ACCPAC UK LIMITED registering or being granted any patents
Domain Names
We do not have the domain name information for ACCPAC UK LIMITED
Trademarks
We have not found any records of ACCPAC UK LIMITED registering or being granted any trademarks
Income
Government Income
We have not found government income sources for ACCPAC UK LIMITED. This could be because the transaction value was below £ 500 with local government or below £ 25,000 for central government. We have found 8,000 supplier to government that are UK companies so approx 0.2% of companies listed on Datalog supply to government.

The top companies supplying to UK government with the same SIC code (82990 - Other business support service activities n.e.c.) as ACCPAC UK LIMITED are:

FCC RECYCLING (UK) LIMITED £ 41,262,322
RE3 LIMITED £ 20,191,185
BRISTOL LEP LIMITED £ 19,848,268
TRANSFORM SCHOOLS (ROTHERHAM) LIMITED £ 17,877,028
ZURICH MANAGEMENT SERVICES LIMITED £ 11,437,364
SSE SERVICES PLC £ 10,344,980
FCC ENVIRONMENT (UK) LIMITED £ 9,798,655
ATKINSRÉALIS UK LIMITED £ 8,456,631
MACE LIMITED £ 7,690,070
INSPIREDSPACES DURHAM LIMITED £ 5,577,126
NOTTINGHAM CITY HOMES LIMITED £ 421,991,420
MATRIX SCM LIMITED £ 367,533,380
FCC RECYCLING (UK) LIMITED £ 316,109,213
AMEY LG LIMITED £ 301,959,983
ATKINSRÉALIS UK LIMITED £ 255,965,243
ENTERPRISE MANAGED SERVICES LIMITED £ 228,812,532
MLS (OVERSEAS) LIMITED £ 178,066,663
SANDWELL FUTURES LIMITED £ 162,756,999
KENT ENVIROPOWER LIMITED £ 152,592,113
EDF ENERGY 1 LIMITED £ 145,061,808
NOTTINGHAM CITY HOMES LIMITED £ 421,991,420
MATRIX SCM LIMITED £ 367,533,380
FCC RECYCLING (UK) LIMITED £ 316,109,213
AMEY LG LIMITED £ 301,959,983
ATKINSRÉALIS UK LIMITED £ 255,965,243
ENTERPRISE MANAGED SERVICES LIMITED £ 228,812,532
MLS (OVERSEAS) LIMITED £ 178,066,663
SANDWELL FUTURES LIMITED £ 162,756,999
KENT ENVIROPOWER LIMITED £ 152,592,113
EDF ENERGY 1 LIMITED £ 145,061,808
NOTTINGHAM CITY HOMES LIMITED £ 421,991,420
MATRIX SCM LIMITED £ 367,533,380
FCC RECYCLING (UK) LIMITED £ 316,109,213
AMEY LG LIMITED £ 301,959,983
ATKINSRÉALIS UK LIMITED £ 255,965,243
ENTERPRISE MANAGED SERVICES LIMITED £ 228,812,532
MLS (OVERSEAS) LIMITED £ 178,066,663
SANDWELL FUTURES LIMITED £ 162,756,999
KENT ENVIROPOWER LIMITED £ 152,592,113
EDF ENERGY 1 LIMITED £ 145,061,808
Outgoings
Business Rates/Property Tax
No properties were found where ACCPAC UK LIMITED is liable for the business rates / property tax. This could be for a number of reasons.
  • The council hasnt published the data
  • We havent found or been able to process the councils data
  • The company is part of a group of companies and another company in the group is liable for business rates
  • The registered office may be a residential address which does not have a commercial designation. If the business is run from home then it won't be a commercial property and hence won't be liable for business rates.
  • Serviced offices are increasingly popular and therefore a business may not be paying business rates directly - the building owner is and this is incorporated in the office rental charge.
Government Grants / Awards
Technology Strategy Board Awards
The Technology Strategy Board has not awarded ACCPAC UK LIMITED any grants or awards. Grants from the TSB are an indicator that the company is investing in new technologies or IPR
European Union CORDIS Awards
The European Union has not awarded ACCPAC UK LIMITED any grants or awards.
Ownership
    We could not find any group structure information
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    Other companies at postcode WC1R 5EF