Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 9772447 Mr Edward Marquis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9772447 2023-12-31 9772447 2024-12-31 9772447 2024-01-01 2024-12-31 9772447 frs-core:CurrentFinancialInstruments 2024-12-31 9772447 frs-core:ComputerEquipment 2024-12-31 9772447 frs-core:ComputerEquipment 2024-01-01 2024-12-31 9772447 frs-core:ComputerEquipment 2023-12-31 9772447 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-01 2024-12-31 9772447 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 9772447 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 9772447 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 9772447 frs-core:FurnitureFittings 2024-12-31 9772447 frs-core:FurnitureFittings 2024-01-01 2024-12-31 9772447 frs-core:FurnitureFittings 2023-12-31 9772447 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 9772447 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 9772447 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 9772447 frs-core:PlantMachinery 2024-12-31 9772447 frs-core:PlantMachinery 2024-01-01 2024-12-31 9772447 frs-core:PlantMachinery 2023-12-31 9772447 frs-core:ShareCapital 2024-12-31 9772447 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 9772447 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 9772447 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 9772447 frs-bus:SmallEntities 2024-01-01 2024-12-31 9772447 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 9772447 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 9772447 frs-bus:Director1 2024-01-01 2024-12-31 9772447 frs-countries:EnglandWales 2024-01-01 2024-12-31 9772447 2022-12-31 9772447 2023-12-31 9772447 2023-01-01 2023-12-31 9772447 frs-core:CurrentFinancialInstruments 2023-12-31 9772447 frs-core:ShareCapital 2023-12-31 9772447 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 9772447
L'E Marquis Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Inspire Accounting (UK) Ltd
L'E Marquis Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
L'E Marquis Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 9772447

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,014 |  | 8,863
Tangible Assets | 5 |  | 382,736 |  | 384,399
|  |  | 388,750 |  | 393,262
CURRENT ASSETS
Debtors | 7 | 538,202 |  | 275,880 |
Cash at bank and in hand |  | 28,463 |  | 61,385 |
|  | 566,665 |  | 337,265 |
Creditors: Amounts Falling Due Within One Year | 8 | (800,337 ) |  | (604,330 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (233,672 ) |  | (267,065 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 155,078 |  | 126,197
NET ASSETS |  |  | 155,078 |  | 126,197
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 155,077 |  | 126,196
SHAREHOLDERS' FUNDS |  |  | 155,078 |  | 126,197

Page 1
Page 2
L'E Marquis Limited
Balance Sheet (continued)
As At 31 December 2024
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 Edward Marquis Director
15/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
L'E Marquis Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
L'E Marquis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9772447 . The registered office is 13A Chiltern Court, Asheridge Road, Chesham, HP5 2PX.
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 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
Revenue is recognised to the extent that it is probable that the economic benefits will follow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taes.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Website Development It is amortised to the profit and loss account over its estimated economic life of ten years.
2.5. 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 | No Depreciation
Plant & Machinery | 25% per annum
Fixtures & Fittings | 10% per annum
Computer Equipment | 25% per annum

2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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: 1 (2023: 1)
1 1
Page 3
Page 4
L'E Marquis Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 January 2024 | 49,206
As at 31 December 2024 | 49,206
Amortisation
As at 1 January 2024 | 40,343
Impairment losses | 2,849
As at 31 December 2024 | 43,192
Net Book Value
As at 31 December 2024 | 6,014
As at 1 January 2024 | 8,863

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2024 | 375,000 | 4,948 | 14,804 | 2,788 | 397,540
As at 31 December 2024 | 375,000 | 4,948 | 14,804 | 2,788 | 397,540
Depreciation
As at 1 January 2024 | - | 4,948 | 5,617 | 2,576 | 13,141
Provided during the period | - | - | 1,481 | 182 | 1,663
As at 31 December 2024 | - | 4,948 | 7,098 | 2,758 | 14,804
Net Book Value
As at 31 December 2024 | 375,000 | - | 7,706 | 30 | 382,736
As at 1 January 2024 | 375,000 | - | 9,187 | 212 | 384,399

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 403,158 |  | 215,568
Prepayments and accrued income | 133,165 |  | 56,463
VAT | 1,879 |  | 3,849
| 538,202 |  | 275,880

Page 4
Page 5
L'E Marquis Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,453 |  | 14,399
Corporation tax | 7,854 |  | 20,728
Other taxes and social security | 1,171 |  | 1,171
Other creditors | 542,511 |  | 324,865
Accruals and deferred income | 1,751 |  | 10,380
Director's loan account | 241,597 |  | 232,787
| 800,337 |  | 604,330

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Related Party Transactions
At the year end the company owed the Director, £241,597 (2023 £232,787). The loan is interest free and repayable on demand.
Page 5