Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10381036 Mr Felix Rosales Scharfhausen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10381036 2023-12-31 10381036 2024-12-31 10381036 2024-01-01 2024-12-31 10381036 frs-core:CurrentFinancialInstruments 2024-12-31 10381036 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10381036 frs-core:MotorVehicles 2024-01-01 2024-12-31 10381036 frs-core:PlantMachinery 2024-12-31 10381036 frs-core:PlantMachinery 2024-01-01 2024-12-31 10381036 frs-core:PlantMachinery 2023-12-31 10381036 frs-core:ShareCapital 2024-12-31 10381036 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10381036 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10381036 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10381036 frs-bus:SmallEntities 2024-01-01 2024-12-31 10381036 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10381036 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10381036 frs-core:UnlistedNon-exchangeTraded 2024-12-31 10381036 frs-core:UnlistedNon-exchangeTraded 2023-12-31 10381036 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 10381036 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 10381036 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10381036 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10381036 frs-bus:Director1 2024-01-01 2024-12-31 10381036 frs-countries:EnglandWales 2024-01-01 2024-12-31 10381036 2022-12-31 10381036 2023-12-31 10381036 2023-01-01 2023-12-31 10381036 frs-core:CurrentFinancialInstruments 2023-12-31 10381036 frs-core:ShareCapital 2023-12-31 10381036 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10381036
Implemental Systems Gbs Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10381036
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,413 27,786
Investments 5 61,858 61,858
82,271 89,644
CURRENT ASSETS
Debtors 6 10,581 59,271
Cash at bank and in hand 186,324 133,412
196,905 192,683
Creditors: Amounts Falling Due Within One Year 7 (3,406 ) (7,198 )
NET CURRENT ASSETS (LIABILITIES) 193,499 185,485
TOTAL ASSETS LESS CURRENT LIABILITIES 275,770 275,129
NET ASSETS 275,770 275,129
CAPITAL AND RESERVES
Called up share capital 8 113,458 113,458
Profit and Loss Account 162,312 161,671
SHAREHOLDERS' FUNDS 275,770 275,129
Page 1
Page 2
For the year ending 31 December 2024 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 Felix Rosales Scharfhausen
Director
24/07/2025
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
Implemental Systems Gbs Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10381036 . The registered office is 122 Kings Road, Chelmsford, CM1 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 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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings Straight line over 5 years
2.4. Taxation
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2024 43,091
As at 31 December 2024 43,091
Depreciation
As at 1 January 2024 15,305
Provided during the period 7,373
As at 31 December 2024 22,678
Net Book Value
As at 31 December 2024 20,413
As at 1 January 2024 27,786
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 January 2024 61,858
As at 31 December 2024 61,858
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 61,858
As at 1 January 2024 61,858
The company holds more than 20% of the share capital of the following companies:
Name: Ansky S.A.
Place of incorporation: Uruguay
Proportion of ownership interest and voting power held %: 100%
Name: Implemental Systems SAS
Place of incorporation: Colombia
Proportion of ownership interest and voting power held %: 100%
The investments in subsidiaries are all stated at cost.
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,518 -
Other debtors 3,063 59,271
10,581 59,271
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to participating interests - 4,229
Other creditors 2,782 -
Taxation and social security 624 2,969
3,406 7,198
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 113,458 113,458
Page 4