Acorah Software Products - Accounts Production 15.0.600 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 10411937 F G Letheuil O Emanuel and F Letheuil true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10411937 2022-10-31 10411937 2023-10-31 10411937 2022-11-01 2023-10-31 10411937 frs-core:CurrentFinancialInstruments 2023-10-31 10411937 frs-core:PlantMachinery 2023-10-31 10411937 frs-core:PlantMachinery 2022-11-01 2023-10-31 10411937 frs-core:PlantMachinery 2022-10-31 10411937 frs-core:ShareCapital 2023-10-31 10411937 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 10411937 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10411937 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 10411937 frs-bus:SmallEntities 2022-11-01 2023-10-31 10411937 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10411937 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 10411937 1 2022-11-01 2023-10-31 10411937 frs-bus:Director1 2022-11-01 2023-10-31 10411937 frs-countries:EnglandWales 2022-11-01 2023-10-31 10411937 2021-10-31 10411937 2022-10-31 10411937 2021-11-01 2022-10-31 10411937 frs-core:CurrentFinancialInstruments 2022-10-31 10411937 frs-core:ShareCapital 2022-10-31 10411937 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 10411937
Themis Capital Management Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10411937
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,336 1,489
1,336 1,489
CURRENT ASSETS
Debtors 5 6,590 9,471
Cash at bank and in hand 29,096 1,422
35,686 10,893
Creditors: Amounts Falling Due Within One Year 6 (30,044 ) (15,219 )
NET CURRENT ASSETS (LIABILITIES) 5,642 (4,326 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,978 (2,837 )
NET ASSETS/(LIABILITIES) 6,978 (2,837 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 6,878 (2,937 )
SHAREHOLDERS' FUNDS 6,978 (2,837)
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Page 2
For the year ending 31 October 2023 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 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
F G Letheuil
Director
17 September 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
Themis Capital Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10411937 . The registered office is C/O AKE, Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
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. Turnover includes revenue earned from the rendering of fund managment services.
Rendering of services
Turnover from the rendering of services is recognised in the period the service is provided.
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% reducing balance
2.4. 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.
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 2,963
Additions 305
As at 31 October 2023 3,268
...CONTINUED
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Depreciation
As at 1 November 2022 1,474
Provided during the period 458
As at 31 October 2023 1,932
Net Book Value
As at 31 October 2023 1,336
As at 1 November 2022 1,489
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,645 -
Other debtors 4,945 9,471
6,590 9,471
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 185 -
Other creditors 26,125 12,724
Taxation and social security 3,734 2,495
30,044 15,219
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
F Letheuil
The above is a director of the company.
During the year, the related party incured expenses on behalf of the company and drew monies against his account.
At the balance sheet date, he was owed £13,260 (2022: £8,345) by the Company. No interest has been charged on this loan during the period.
O Emanuel
The above is a participator of the company.
During the year, the related party incured expenses on behalf of the company and drew monies against his account.
At the balance sheet date, he was owed £12,865 (2022: £4,378) by the Company.
No interest has been charged on this loan during the period.
9. Ultimate Controlling Party
The company's ultimate controlling parties are O Emanuel and F Letheuil by virtue of their equal ownership of the issued share capital in the company.
10. Going concern
The company is considered a going concern as it has the full support of the director and participator who are not seeking repayment of ther loans in the foreseeable future.
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