Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 13208757 Chen Lev iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13208757 2025-02-28 13208757 2026-02-28 13208757 2025-03-01 2026-02-28 13208757 frs-core:CurrentFinancialInstruments 2026-02-28 13208757 frs-core:ShareCapital 2026-02-28 13208757 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 13208757 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13208757 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 13208757 frs-bus:SmallEntities 2025-03-01 2026-02-28 13208757 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13208757 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13208757 frs-bus:Director1 2025-03-01 2026-02-28 13208757 frs-countries:EnglandWales 2025-03-01 2026-02-28 13208757 2024-02-29 13208757 2025-02-28 13208757 2024-03-01 2025-02-28 13208757 frs-core:CurrentFinancialInstruments 2025-02-28 13208757 frs-core:ShareCapital 2025-02-28 13208757 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 13208757
L.G.T THE ELMS LTD
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: 13208757
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 749,628 356,475
749,628 356,475
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 121 2,256
221 2,356
Creditors: Amounts Falling Due Within One Year 6 (889,315 ) (474,645 )
NET CURRENT ASSETS (LIABILITIES) (889,094 ) (472,289 )
TOTAL ASSETS LESS CURRENT LIABILITIES (139,466 ) (115,814 )
NET LIABILITIES (139,466 ) (115,814 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (139,566 ) (115,914 )
SHAREHOLDERS' FUNDS (139,466) (115,814)
Page 1
Page 2
For the year ending 28 February 2026 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
Chen Lev
Director
30/09/2026
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
L.G.T THE ELMS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13208757 . The registered office is Enterprise House, First Floor, 2 The Crest, London, NW4 2HN.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Investment Property
2026
£
Fair Value
As at 1 March 2025 356,475
Additions 393,153
As at 28 February 2026 749,628
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 100 100
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other loans 14,709 -
Other creditors 874,606 474,645
889,315 474,645
7. Share Capital
2026 2025
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 3