Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00766375 S Bolesta V J Schon-Bolesta S Bolesta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00766375 2024-12-31 00766375 2025-12-31 00766375 2025-01-01 2025-12-31 00766375 frs-core:CurrentFinancialInstruments 2025-12-31 00766375 frs-core:OtherReservesSubtotal 2025-12-31 00766375 frs-core:ShareCapital 2025-12-31 00766375 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00766375 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00766375 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00766375 frs-bus:SmallEntities 2025-01-01 2025-12-31 00766375 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00766375 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00766375 frs-core:UnlistedNon-exchangeTraded 2025-12-31 00766375 frs-core:UnlistedNon-exchangeTraded 2024-12-31 00766375 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 00766375 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 00766375 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 00766375 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 00766375 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 00766375 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 00766375 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 00766375 frs-bus:Director1 2025-01-01 2025-12-31 00766375 frs-bus:Director2 2025-01-01 2025-12-31 00766375 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 00766375 frs-countries:EnglandWales 2025-01-01 2025-12-31 00766375 2023-12-31 00766375 2024-12-31 00766375 2024-01-01 2024-12-31 00766375 frs-core:CurrentFinancialInstruments 2024-12-31 00766375 frs-core:OtherReservesSubtotal 2024-12-31 00766375 frs-core:ShareCapital 2024-12-31 00766375 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00766375
Elva Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors S Bolesta
V J Schon-Bolesta
Secretary S Bolesta
Company Number 00766375
Registered Office 3 Athenaeum Road
London
N20 9AA
Accountants GPMA
3 Athenaeum Road
London
N20 9AA
Page 1
Page 2
Balance Sheet
Registered number: 00766375
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 400,000 400,000
Investments 5 738,103 738,448
1,138,103 1,138,448
CURRENT ASSETS
Debtors 6 1,790 2,050
Cash at bank and in hand 57,310 18,810
59,100 20,860
Creditors: Amounts Falling Due Within One Year 7 (246,598 ) (286,671 )
NET CURRENT ASSETS (LIABILITIES) (187,498 ) (265,811 )
TOTAL ASSETS LESS CURRENT LIABILITIES 950,605 872,637
PROVISIONS FOR LIABILITIES
Deferred Taxation (82,863 ) (70,280 )
NET ASSETS 867,742 802,357
CAPITAL AND RESERVES
Called up share capital 8 2 2
Other reserves 248,590 210,838
Profit and Loss Account 619,150 591,517
SHAREHOLDERS' FUNDS 867,742 802,357
Page 2
Page 3
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
V J Schon-Bolesta
Director
7 September 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Elva Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00766375 . The registered office is 3 Athenaeum Road, London, N20 9AA.
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 represents rents receivable, excluding value added tax.
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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
4. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 400,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 173,114 173,114
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 738,448
Additions 15,495
Disposals (66,175 )
Revaluations 50,335
As at 31 December 2025 738,103
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 738,103
As at 1 January 2025 738,448
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 150 150
Other debtors 1,640 1,900
1,790 2,050
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 243,751 285,554
Taxation and social security 2,847 1,117
246,598 286,671
Page 5
Page 6
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6