Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 13528464 Mr Emmanuel Potetsianakis Lydia Loukeli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13528464 2024-07-31 13528464 2025-07-31 13528464 2024-08-01 2025-07-31 13528464 frs-core:CurrentFinancialInstruments 2025-07-31 13528464 frs-core:Non-currentFinancialInstruments 2025-07-31 13528464 frs-core:ShareCapital 2025-07-31 13528464 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13528464 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13528464 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13528464 frs-bus:SmallEntities 2024-08-01 2025-07-31 13528464 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13528464 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13528464 frs-bus:Director1 2024-08-01 2025-07-31 13528464 frs-bus:Director2 2024-08-01 2025-07-31 13528464 frs-countries:EnglandWales 2024-08-01 2025-07-31 13528464 2023-07-31 13528464 2024-07-31 13528464 2023-08-01 2024-07-31 13528464 frs-core:CurrentFinancialInstruments 2024-07-31 13528464 frs-core:Non-currentFinancialInstruments 2024-07-31 13528464 frs-core:ShareCapital 2024-07-31 13528464 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13528464
Oikos Elm Investments Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
Oikos Elm Investments Limited
Contents
Contents

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

Page 1
Oikos Elm Investments Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 13528464

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 95,922 |  | 95,922
|  |  | 95,922 |  | 95,922
CURRENT ASSETS
Cash at bank and in hand |  | 10,317 |  | 9,558 |
|  | 10,317 |  | 9,558 |
Creditors: Amounts Falling Due Within One Year | 5 | (41,887 ) |  | (41,909 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (31,570 ) |  | (32,351 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 64,352 |  | 63,571
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (62,695 ) |  | (62,695 )
NET ASSETS |  |  | 1,657 |  | 876
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,655 |  | 874
SHAREHOLDERS' FUNDS |  |  | 1,657 |  | 876

Page 1
Page 2
Oikos Elm Investments Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mr Emmanuel Potetsianakis Director
18/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Oikos Elm Investments Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Oikos Elm Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13528464 . The registered office is Staple House , 5 Eleanors Cross, Dunstable, England, LU6 1SU.
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
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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. 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.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Oikos Elm Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 and 31 July 2025 | 95,922

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 95,922 |  | 95,922

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 41,704 |  | 41,704
Taxation and social security | 183 |  | 205
| 41,887 |  | 41,909

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 62,695 |  | 62,695

A charge at Companies House has been registered by Paragon Bank PLC for the loans taken by the company, which has fixed charges and negative pledge over the investment property - 35 woodbine street liverpool.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4