Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05300618 Mrs R M Morris-Adams Mr D M Morris-Adams Mr D M Morris-Adams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05300618 2023-12-31 05300618 2024-12-31 05300618 2024-01-01 2024-12-31 05300618 frs-core:CurrentFinancialInstruments 2024-12-31 05300618 frs-core:Non-currentFinancialInstruments 2024-12-31 05300618 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05300618 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05300618 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 05300618 frs-core:ShareCapital 2024-12-31 05300618 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05300618 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05300618 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05300618 frs-bus:SmallEntities 2024-01-01 2024-12-31 05300618 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 05300618 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05300618 frs-bus:Director1 2024-01-01 2024-12-31 05300618 frs-bus:Director2 2024-01-01 2024-12-31 05300618 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 05300618 frs-countries:EnglandWales 2024-01-01 2024-12-31 05300618 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 05300618 2022-12-31 05300618 2023-12-31 05300618 2023-01-01 2023-12-31 05300618 frs-core:CurrentFinancialInstruments 2023-12-31 05300618 frs-core:Non-currentFinancialInstruments 2023-12-31 05300618 frs-core:ShareCapital 2023-12-31 05300618 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05300618
Elmrose Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mrs R M Morris-Adams
Mr D M Morris-Adams
Secretary Mr D M Morris-Adams
Company Number 05300618
Registered Office 54 High Street
Runcorn
Cheshire
WA7 1AW
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Elmrose Holdings Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Elmrose Holdings Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Elmrose Holdings Limited , as a body, in accordance with the terms of our engagement letter dated 04 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Elmrose Holdings Limited and state those matters that we have agreed to state to the directors of Elmrose Holdings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elmrose Holdings Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Elmrose Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Elmrose Holdings Limited . You consider that Elmrose Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Elmrose Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limited
28 August 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 05300618
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,007,500 3,942,500
4,007,500 3,942,500
CURRENT ASSETS
Debtors 5 1,525 -
Cash at bank and in hand 91,276 12,550
92,801 12,550
Creditors: Amounts Falling Due Within One Year 6 (1,492,221 ) (1,463,034 )
NET CURRENT ASSETS (LIABILITIES) (1,399,420 ) (1,450,484 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,608,080 2,492,016
Creditors: Amounts Falling Due After More Than One Year 7 - (57,145 )
NET ASSETS 2,608,080 2,434,871
CAPITAL AND RESERVES
Called up share capital 50 50
Profit and Loss Account 2,608,030 2,434,821
SHAREHOLDERS' FUNDS 2,608,080 2,434,871
Page 3
Page 4
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 D M Morris-Adams
Director
28 August 2025
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Elmrose Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05300618 . The registered office is 54 High Street, Runcorn, Cheshire, WA7 1AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 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:
Freehold nil
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 January 2024 3,942,500
Revaluation 65,000
As at 31 December 2024 4,007,500
...CONTINUED
Page 5
Page 6
Net Book Value
As at 31 December 2024 4,007,500
As at 1 January 2024 3,942,500
Cost or valuation as at 31 December 2024 represented by:
Land & Property
Freehold
£
At cost 3,099,925
At valuation 907,575
4,007,500
The properties were valued at 31st December 2024 by the directors at the carrying value above.
The directors deem this to be accurate and correctly reflect the fair value of the properties at the year end date.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,525 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 1,426,831 1,438,950
Other creditors 28,760 2,131
Taxation and social security 36,630 21,953
1,492,221 1,463,034
The loans are secured by way of charges on the properties. 
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 57,145
The loans are secured by way of charges on the properties. 
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans - 8,665
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
Page 6
Page 7
9. Reserves
The reserves consists of profit and loss distributable of £1,700,455 (2023: £1,592,246) and non distributable of £907,575 (2023: £842,575) presenting a reserves carried forward value of £2,608,030 (2023: £2,434,821).
Page 7