Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 August 2022 false 1 February 2024 31 January 2025 31 January 2025 13508540 J J Lowrie-Herz L C Lowrie-Herz L C Lowrie-Herz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13508540 2024-01-31 13508540 2025-01-31 13508540 2024-02-01 2025-01-31 13508540 frs-core:CurrentFinancialInstruments 2025-01-31 13508540 frs-core:ShareCapital 2025-01-31 13508540 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13508540 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13508540 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13508540 frs-bus:SmallEntities 2024-02-01 2025-01-31 13508540 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13508540 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13508540 frs-core:CostValuation 2024-01-31 13508540 frs-core:CostValuation 2025-01-31 13508540 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 13508540 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 13508540 frs-bus:Director1 2024-02-01 2025-01-31 13508540 frs-bus:Director2 2024-02-01 2025-01-31 13508540 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 13508540 frs-countries:EnglandWales 2024-02-01 2025-01-31 13508540 2022-07-31 13508540 2024-01-31 13508540 2022-08-01 2024-01-31 13508540 frs-core:CurrentFinancialInstruments 2024-01-31 13508540 frs-core:ShareCapital 2024-01-31 13508540 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13508540
EMLL Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
EMLL Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
EMLL Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 13508540

| 31 January 2025 | 31 January 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,160,000 |  | 1,029,918
Investments | 5 |  | 100 |  | 100
|  |  | 1,160,100 |  | 1,030,018
CURRENT ASSETS
Debtors | 6 | 185,449 |  | 223,770 |
Cash at bank and in hand |  | 1,540 |  | 53,923 |
|  | 186,989 |  | 277,693 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,000 ) |  | (1,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 185,989 |  | 276,693
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,346,089 |  | 1,306,711
NET ASSETS |  |  | 1,346,089 |  | 1,306,711
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,345,989 |  | 1,306,611
SHAREHOLDERS' FUNDS |  |  | 1,346,089 |  | 1,306,711

Page 1
Page 2
EMLL Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 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

J J Lowrie-Herz Director
13/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
EMLL Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
EMLL Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13508540 . The registered office is The Park House, Castle Pulverbatch, Shrewsbury, SY5 8DS.
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.
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.
2.3. Investment Properties
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 31 January 2025
--- | ---
| £
Fair Value
As at 1 February 2024 | 1,029,918
Fair value adjustments | 130,082
As at 31 January 2025 | 1,160,000

5. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 February 2024 | 100
As at 31 January 2025 | 100
Provision
As at 1 February 2024 | -
As at 31 January 2025 | -

...CONTINUED
Page 3
Page 4
EMLL Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025 | 100
As at 1 February 2024 | 100

6. Debtors

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 676 |  | -
Other debtors | 184,773 |  | 185,470
| 185,449 |  | 185,470
Due after more than one year
Amounts owed by group undertakings | - |  | 38,300
| 185,449 |  | 223,770

7. Creditors: Amounts Falling Due Within One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,000 |  | 1,000

8. Share Capital

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4