Acorah Software Products - Accounts Production 18.1.170 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06139860 Mrs D El-Masri Mr M El-Masri Mrs D El-Masri iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06139860 2024-12-31 06139860 2025-12-31 06139860 2025-01-01 2025-12-31 06139860 frs-core:ComputerEquipment 2025-12-31 06139860 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06139860 frs-core:ComputerEquipment 2024-12-31 06139860 frs-core:FurnitureFittings 2025-12-31 06139860 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06139860 frs-core:FurnitureFittings 2024-12-31 06139860 frs-core:ShareCapital 2025-12-31 06139860 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06139860 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06139860 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06139860 frs-bus:SmallEntities 2025-01-01 2025-12-31 06139860 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06139860 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06139860 frs-bus:Director1 2025-01-01 2025-12-31 06139860 frs-bus:Director2 2025-01-01 2025-12-31 06139860 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06139860 frs-countries:EnglandWales 2025-01-01 2025-12-31 06139860 2023-12-31 06139860 2024-12-31 06139860 2024-01-01 2024-12-31 06139860 frs-core:ShareCapital 2024-12-31 06139860 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06139860
El-Masri Associates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
El-Masri Associates Limited
Contents
Contents

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

Page 1
El-Masri Associates Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06139860

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | - |  | 492 |
Cash at bank and in hand |  | 169 |  | 1,965 |
|  | 169 |  | 2,457 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,457 ) |  | (1,706 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,288 ) |  | 751
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,288 ) |  | 751
NET (LIABILITIES)/ASSETS |  |  | (2,288 ) |  | 751
CAPITAL AND RESERVES
Called up share capital | 7 |  | 20 |  | 20
Profit and Loss Account |  |  | (2,308 ) |  | 731
SHAREHOLDERS' FUNDS |  |  | (2,288) |  | 751

Page 1
Page 2
El-Masri Associates Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 M El-Masri Director
20 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
El-Masri Associates Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
El-Masri Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06139860 . The registered office is 2 The Old Estate Yard High Street, East Hendred, Wantage, Oxfordshire, OX12 8JY.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Montary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading.
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:

Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 33% Straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 70 | 1,451 | 1,521
As at 31 December 2025 | 70 | 1,451 | 1,521
Depreciation
As at 1 January 2025 | 70 | 1,451 | 1,521
As at 31 December 2025 | 70 | 1,451 | 1,521
Net Book Value
As at 31 December 2025 | - | - | -
As at 1 January 2025 | - | - | -

Page 3
Page 4
El-Masri Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 492

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,457 |  | 1,706

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

Page 4