Acorah Software Products - Accounts Production 16.4.675 false true true false 19 February 2024 31 December 2024 31 December 2024 15503454 Mr B Hofberger true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15503454 2024-02-18 15503454 2024-12-31 15503454 2024-02-19 2024-12-31 15503454 frs-core:CurrentFinancialInstruments 2024-12-31 15503454 frs-core:ComputerEquipment 2024-12-31 15503454 frs-core:ComputerEquipment 2024-02-19 2024-12-31 15503454 frs-core:ComputerEquipment 2024-02-18 15503454 frs-core:FurnitureFittings 2024-12-31 15503454 frs-core:FurnitureFittings 2024-02-19 2024-12-31 15503454 frs-core:FurnitureFittings 2024-02-18 15503454 frs-core:ShareCapital 2024-12-31 15503454 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15503454 frs-bus:PrivateLimitedCompanyLtd 2024-02-19 2024-12-31 15503454 frs-bus:FilletedAccounts 2024-02-19 2024-12-31 15503454 frs-bus:SmallEntities 2024-02-19 2024-12-31 15503454 frs-bus:AuditExempt-NoAccountantsReport 2024-02-19 2024-12-31 15503454 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-19 2024-12-31 15503454 1 2024-02-19 2024-12-31 15503454 frs-bus:Director1 2024-02-19 2024-12-31 15503454 frs-countries:EnglandWales 2024-02-19 2024-12-31
Registered number: 15503454
Elried Limited
Financial Statements
For the Period 19 February 2024 to 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15503454
31 December 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 672
672
CURRENT ASSETS
Stocks 5 55,533
Debtors 6 70,884
Cash at bank and in hand 9,271
135,688
Creditors: Amounts Falling Due Within One Year 7 (172,425 )
NET CURRENT ASSETS (LIABILITIES) (36,737 )
TOTAL ASSETS LESS CURRENT LIABILITIES (36,065 )
NET LIABILITIES (36,065 )
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account (36,066 )
SHAREHOLDERS' FUNDS (36,065)
Page 1
Page 2
For the period 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 B Hofberger
Director
14/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elried Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15503454 . The registered office is 14a Meadway Court, , Rutherford Close, Stevenage, Hertfordshire, England, SG1 2EF.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis which has full and continued support of the ultimate parent undertaking,  Elried Markierungssysteme GmbH.
On 11 August 2025, the ultimate parent undertaking provided a Letter of Support to the company confirming unlimited and unconditional support should the company not be able to meet its obligations.
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Fixtures & Fittings RB 25%
Computer Equipment RB 33.33%
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 19 February 2024 - - -
Additions 699 222 921
As at 31 December 2024 699 222 921
Depreciation
As at 19 February 2024 - - -
Provided during the period 175 74 249
As at 31 December 2024 175 74 249
Net Book Value
As at 31 December 2024 524 148 672
As at 19 February 2024 - - -
5. Stocks
31 December 2024
£
Stock 55,533
6. Debtors
31 December 2024
£
Due within one year
Trade debtors 62,224
Other debtors 8,660
70,884
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7. Creditors: Amounts Falling Due Within One Year
31 December 2024
£
Trade creditors 145,333
Amounts owed to group undertakings 23,644
Other creditors 442
Taxation and social security 3,006
172,425
8. Share Capital
31 December 2024
£
Allotted, Called up and fully paid 1
9. Ultimate Controlling Party
The company's ultimate controlling party is Elried Markierungssysteme GmbH by virtue of his ownership of 100% of the issued share capital in the company.
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