Acorah Software Products - Accounts Production 16.7.461 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07466012 Ms Anissa Elmecheri Ms Anissa Elmecheri iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07466012 2023-12-31 07466012 2024-12-31 07466012 2024-01-01 2024-12-31 07466012 frs-core:CurrentFinancialInstruments 2024-12-31 07466012 frs-core:PlantMachinery 2024-12-31 07466012 frs-core:PlantMachinery 2024-01-01 2024-12-31 07466012 frs-core:PlantMachinery 2023-12-31 07466012 frs-core:ShareCapital 2024-12-31 07466012 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07466012 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07466012 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07466012 frs-bus:SmallEntities 2024-01-01 2024-12-31 07466012 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07466012 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07466012 frs-bus:Director1 2024-01-01 2024-12-31 07466012 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 07466012 frs-countries:EnglandWales 2024-01-01 2024-12-31 07466012 2022-12-31 07466012 2023-12-31 07466012 2023-01-01 2023-12-31 07466012 frs-core:CurrentFinancialInstruments 2023-12-31 07466012 frs-core:ShareCapital 2023-12-31 07466012 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07466012
Elma Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Morgan Keen Limited
70b High Street
Bassingbourn
Royston
SG8 5LF
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07466012
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,754 2,192
1,754 2,192
CURRENT ASSETS
Cash at bank and in hand 4,216 4,216
4,216 4,216
Creditors: Amounts Falling Due Within One Year 5 (19,890 ) (650 )
NET CURRENT ASSETS (LIABILITIES) (15,674 ) 3,566
TOTAL ASSETS LESS CURRENT LIABILITIES (13,920 ) 5,758
NET (LIABILITIES)/ASSETS (13,920 ) 5,758
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (14,020 ) 5,658
SHAREHOLDERS' FUNDS (13,920) 5,758
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 her 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
Ms Anissa Elmecheri
Director
09/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Elma Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07466012 . The registered office is Unit 70b The Gas House High Street, Bassingbourn, Royston, SG8 5LF.
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. 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 20% pa on written down value
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 4,266
As at 31 December 2024 4,266
Depreciation
As at 1 January 2024 2,074
Provided during the period 438
As at 31 December 2024 2,512
Net Book Value
As at 31 December 2024 1,754
As at 1 January 2024 2,192
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 650 650
Director's loan account 19,240 -
19,890 650
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3