Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 12094589 Mr Nikolaos Chatzimpalasis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12094589 2022-07-31 12094589 2023-07-31 12094589 2022-08-01 2023-07-31 12094589 frs-core:CurrentFinancialInstruments 2023-07-31 12094589 frs-core:ComputerEquipment 2023-07-31 12094589 frs-core:ComputerEquipment 2022-08-01 2023-07-31 12094589 frs-core:ComputerEquipment 2022-07-31 12094589 frs-core:PlantMachinery 2023-07-31 12094589 frs-core:PlantMachinery 2022-08-01 2023-07-31 12094589 frs-core:PlantMachinery 2022-07-31 12094589 frs-core:ShareCapital 2023-07-31 12094589 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12094589 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 12094589 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 12094589 frs-bus:SmallEntities 2022-08-01 2023-07-31 12094589 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12094589 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12094589 frs-bus:Director1 2022-08-01 2023-07-31 12094589 frs-countries:EnglandWales 2022-08-01 2023-07-31 12094589 2021-07-31 12094589 2022-07-31 12094589 2021-08-01 2022-07-31 12094589 frs-core:CurrentFinancialInstruments 2022-07-31 12094589 frs-core:ShareCapital 2022-07-31 12094589 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 12094589
Elismed Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12094589
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,096 637
1,096 637
CURRENT ASSETS
Debtors 5 21,150 21,150
Cash at bank and in hand 2,467 3,070
23,617 24,220
Creditors: Amounts Falling Due Within One Year 6 (38,971 ) (27,602 )
NET CURRENT ASSETS (LIABILITIES) (15,354 ) (3,382 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,258 ) (2,745 )
NET LIABILITIES (14,258 ) (2,745 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (14,259 ) (2,746 )
SHAREHOLDERS' FUNDS (14,258) (2,745)
Page 1
Page 2
For the year ending 31 July 2023 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
Mr Nikolaos Chatzimpalasis
Director
15/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elismed Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12094589 . The registered office is 1 Harley Street, London, W1G 9QD.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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% RBM
Computer Equipment 25% RBM
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 850 - 850
Additions - 824 824
As at 31 July 2023 850 824 1,674
Depreciation
As at 1 August 2022 213 - 213
Provided during the period 159 206 365
As at 31 July 2023 372 206 578
Net Book Value
As at 31 July 2023 478 618 1,096
As at 1 August 2022 637 - 637
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 21,150 21,150
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Director's loan account 38,971 27,603
38,971 27,602
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4