Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 18 February 2023 false 1 January 2024 31 December 2024 31 December 2024 14673144 J Coverley P C Stagg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14673144 2023-12-31 14673144 2024-12-31 14673144 2024-01-01 2024-12-31 14673144 frs-core:CurrentFinancialInstruments 2024-12-31 14673144 frs-core:ComputerEquipment 2024-12-31 14673144 frs-core:ComputerEquipment 2024-01-01 2024-12-31 14673144 frs-core:ComputerEquipment 2023-12-31 14673144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 14673144 frs-core:FurnitureFittings 2024-12-31 14673144 frs-core:FurnitureFittings 2024-01-01 2024-12-31 14673144 frs-core:FurnitureFittings 2023-12-31 14673144 frs-core:MotorVehicles 2024-12-31 14673144 frs-core:MotorVehicles 2024-01-01 2024-12-31 14673144 frs-core:MotorVehicles 2023-12-31 14673144 frs-core:OtherResidualIntangibleAssets 2024-12-31 14673144 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 14673144 frs-core:OtherResidualIntangibleAssets 2023-12-31 14673144 frs-core:PlantMachinery 2024-12-31 14673144 frs-core:PlantMachinery 2024-01-01 2024-12-31 14673144 frs-core:PlantMachinery 2023-12-31 14673144 frs-core:ShareCapital 2024-12-31 14673144 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14673144 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14673144 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14673144 frs-bus:SmallEntities 2024-01-01 2024-12-31 14673144 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14673144 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14673144 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2024-12-31 14673144 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 14673144 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 14673144 frs-bus:Director1 2024-01-01 2024-12-31 14673144 frs-bus:Director2 2024-01-01 2024-12-31 14673144 frs-countries:EnglandWales 2024-01-01 2024-12-31 14673144 2023-02-17 14673144 2023-12-31 14673144 2023-02-18 2023-12-31 14673144 frs-core:CurrentFinancialInstruments 2023-12-31 14673144 frs-core:ShareCapital 2023-12-31 14673144 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14673144 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 14673144
Elmexicana Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Elmexicana Limited
Contents
Contents

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

Page 1
Elmexicana Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 14673144

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 86,364 |  | 74,421
Tangible Assets | 5 |  | 274,716 |  | 333,726
|  |  | 361,080 |  | 408,147
CURRENT ASSETS
Stocks | 6 | 47,472 |  | 34,797 |
Debtors | 7 | 221,183 |  | 77,646 |
Cash at bank and in hand |  | 705 |  | 8,832 |
|  | 269,360 |  | 121,275 |
Creditors: Amounts Falling Due Within One Year | 8 | (659,273 ) |  | (523,481 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (389,913 ) |  | (402,206 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (28,833 ) |  | 5,941
NET (LIABILITIES)/ASSETS |  |  | (28,833 ) |  | 5,941
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Fair value reserve | 9 |  | 278,468 |  | 337,500
Profit and Loss Account |  |  | (307,401 ) |  | (331,659 )
SHAREHOLDERS' FUNDS |  |  | (28,833) |  | 5,941

Page 1
Page 2
Elmexicana 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 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

P C Stagg Director
16/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Elmexicana Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Elmexicana Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14673144 . The registered office is Unit Q Gunnels Wood Park, Gunnels Wood Road, Stevenage, SG1 2BH.
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 company continues to have the financial support of it's directors and shareholders and so these accounts are prepared on a going concern basis.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are being amortised over their useful life of 3 or 10 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:

Plant & Machinery | 33% Straight line
Motor Vehicles | 33% Straight line
Fixtures & Fittings | 33%/20%/10% Straight line
Computer Equipment | 33% Straight line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 17)
16 17
Page 3
Page 4
Elmexicana Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 77,921
Additions | 23,573
As at 31 December 2024 | 101,494
Amortisation
As at 1 January 2024 | 3,500
Provided during the period | 11,630
As at 31 December 2024 | 15,130
Net Book Value
As at 31 December 2024 | 86,364
As at 1 January 2024 | 74,421

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2024 | 7,909 | 12,706 | 318,574 | - | 339,189
Additions | 2,197 | - | 6,440 | 307 | 8,944
As at 31 December 2024 | 10,106 | 12,706 | 325,014 | 307 | 348,133
Depreciation
As at 1 January 2024 | 479 | 1,412 | 3,572 | - | 5,463
Provided during the period | 3,058 | 4,235 | 60,644 | 17 | 67,954
As at 31 December 2024 | 3,537 | 5,647 | 64,216 | 17 | 73,417
Net Book Value
As at 31 December 2024 | 6,569 | 7,059 | 260,798 | 290 | 274,716
As at 1 January 2024 | 7,430 | 11,294 | 315,002 | - | 333,726

6. Stocks

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Stock | 47,472 |  | 34,797

Page 4
Page 5
Elmexicana Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 4,788
Other debtors | 221,183 |  | 72,858
| 221,183 |  | 77,646

8. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 48,737 |  | 59,748
Other taxes and social security | 8,419 |  | 18,443
VAT | 154,243 |  | 24,556
Other creditors | 406,694 |  | 381,648
Accruals and deferred income | 41,180 |  | 39,086
| 659,273 |  | 523,481

9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 January 2024 | 337,500
Transfer to profit and loss | (59,032 )
As at 31 December 2024 | 278,468

Page 5