Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10491367 A M Pires true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10491367 2024-11-30 10491367 2025-11-30 10491367 2024-12-01 2025-11-30 10491367 frs-core:CurrentFinancialInstruments 2025-11-30 10491367 frs-core:ComputerEquipment 2025-11-30 10491367 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10491367 frs-core:ComputerEquipment 2024-11-30 10491367 frs-core:FurnitureFittings 2025-11-30 10491367 frs-core:FurnitureFittings 2024-12-01 2025-11-30 10491367 frs-core:FurnitureFittings 2024-11-30 10491367 frs-core:ShareCapital 2025-11-30 10491367 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10491367 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10491367 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10491367 frs-bus:SmallEntities 2024-12-01 2025-11-30 10491367 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10491367 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10491367 1 2024-12-01 2025-11-30 10491367 frs-bus:Director1 2024-12-01 2025-11-30 10491367 frs-countries:EnglandWales 2024-12-01 2025-11-30 10491367 2023-11-30 10491367 2024-11-30 10491367 2023-12-01 2024-11-30 10491367 frs-core:CurrentFinancialInstruments 2024-11-30 10491367 frs-core:ShareCapital 2024-11-30 10491367 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10491367
EL METRO LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10491367
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 20,528 533
Cash at bank and in hand 602,120 607,933
622,648 608,466
Creditors: Amounts Falling Due Within One Year 6 (58,541 ) (68,804 )
NET CURRENT ASSETS (LIABILITIES) 564,107 539,662
TOTAL ASSETS LESS CURRENT LIABILITIES 564,107 539,662
NET ASSETS 564,107 539,662
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 564,103 539,658
SHAREHOLDERS' FUNDS 564,107 539,662
For the year ending 30 November 2025 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 his 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
A M Pires
Director
20/08/2026
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
EL METRO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10491367 . The registered office is 31 Wellgarth Mews, Sedgefield, Stockton-On-Tees, Durham, TS21 3NN.
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.
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 Straight Line Over 5 Years
Computer Equipment Straight Line Over 5 Years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The Company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. 
3. Average Number of Employees
  The average number of employees during the year was  1 (2024: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 3,913 7,315 11,228
As at 30 November 2025 3,913 7,315 11,228
Depreciation
As at 1 December 2024 3,913 7,315 11,228
As at 30 November 2025 3,913 7,315 11,228
Net Book Value
As at 30 November 2025 - - -
As at 1 December 2024 - - -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 20,443 37
Other debtors 38 469
VAT 47 27
20,528 533
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 1,682
Corporation tax 23,613 38,394
Other creditors 30,928 26,728
Accruals and deferred income 4,000 2,000
58,541 68,804
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 55,200 77,500
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9. Ultimate Controlling Party
The company was under the control of its directors during the year.
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