Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 10593595 Mr Ariano Elmazaj Ms Tea ELMAZAJ iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10593595 2025-01-31 10593595 2026-01-31 10593595 2025-02-01 2026-01-31 10593595 frs-core:CurrentFinancialInstruments 2026-01-31 10593595 frs-core:Non-currentFinancialInstruments 2026-01-31 10593595 frs-core:ComputerEquipment 2026-01-31 10593595 frs-core:ComputerEquipment 2025-02-01 2026-01-31 10593595 frs-core:ComputerEquipment 2025-01-31 10593595 frs-core:FurnitureFittings 2026-01-31 10593595 frs-core:FurnitureFittings 2025-02-01 2026-01-31 10593595 frs-core:FurnitureFittings 2025-01-31 10593595 frs-core:MotorVehicles 2026-01-31 10593595 frs-core:MotorVehicles 2025-02-01 2026-01-31 10593595 frs-core:MotorVehicles 2025-01-31 10593595 frs-core:PlantMachinery 2026-01-31 10593595 frs-core:PlantMachinery 2025-02-01 2026-01-31 10593595 frs-core:PlantMachinery 2025-01-31 10593595 frs-core:ShareCapital 2026-01-31 10593595 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 10593595 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 10593595 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 10593595 frs-bus:SmallEntities 2025-02-01 2026-01-31 10593595 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 10593595 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 10593595 frs-bus:Director1 2025-02-01 2026-01-31 10593595 frs-bus:Director2 2025-02-01 2026-01-31 10593595 frs-countries:EnglandWales 2025-02-01 2026-01-31 10593595 2024-01-31 10593595 2025-01-31 10593595 2024-02-01 2025-01-31 10593595 frs-core:CurrentFinancialInstruments 2025-01-31 10593595 frs-core:Non-currentFinancialInstruments 2025-01-31 10593595 frs-core:ShareCapital 2025-01-31 10593595 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 10593595
Elb-Bi Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10593595
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,620 48,826
36,620 48,826
CURRENT ASSETS
Debtors 5 20,150 24,213
Cash at bank and in hand 4,571 12,080
24,721 36,293
Creditors: Amounts Falling Due Within One Year 6 (7,095 ) (21,966 )
NET CURRENT ASSETS (LIABILITIES) 17,626 14,327
TOTAL ASSETS LESS CURRENT LIABILITIES 54,246 63,153
Creditors: Amounts Falling Due After More Than One Year 7 (50,789 ) (58,060 )
NET ASSETS 3,457 5,093
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 3,455 5,091
SHAREHOLDERS' FUNDS 3,457 5,093
Page 1
Page 2
For the year ending 31 January 2026 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 Ariano Elmazaj
Director
21/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elb-Bi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10593595 . The registered office is 62 Mollands Lane, South Ockendon, Essex, RM15 6DB.
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.
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.
2.3. 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:
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2025 534 63,482 686 5,869 70,571
As at 31 January 2026 534 63,482 686 5,869 70,571
Depreciation
As at 1 February 2025 471 15,871 633 4,770 21,745
Provided during the period 15 11,903 13 275 12,206
As at 31 January 2026 486 27,774 646 5,045 33,951
Net Book Value
As at 31 January 2026 48 35,708 40 824 36,620
As at 1 February 2025 63 47,611 53 1,099 48,826
Page 3
Page 4
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 150 4,213
Due after more than one year
Other debtors 20,000 20,000
20,150 24,213
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 40 2,097
Other creditors 4,981 13,989
Taxation and social security 2,074 5,880
7,095 21,966
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 50,789 58,060
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 4