Acorah Software Products - Accounts Production 12.4.002 false true true 1 May 2021 30 April 2022 30 April 2022 11288222 Mr Jay Perrett Mr Matthew Baker Miss Annamieke Wilds Mrs Kelly Carter Mr Stephen Newton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11288222 2021-04-30 11288222 2022-04-30 11288222 2021-05-01 2022-04-30 11288222 frs-core:CurrentFinancialInstruments 2022-04-30 11288222 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11288222 frs-core:Non-currentFinancialInstruments 2022-04-30 11288222 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 11288222 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11288222 frs-core:CurrentFinancialInstruments 2022-04-30 11288222 frs-core:AfterOneYear 2021-05-01 2022-04-30 11288222 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 11288222 frs-core:BetweenOneFiveYears 2022-04-30 11288222 frs-core:ComputerEquipment 2022-04-30 11288222 frs-core:ComputerEquipment 2021-05-01 2022-04-30 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Registered number: 11288222
Physigo Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2022
Chippendale and Clark

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11288222
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,436 1,493
1,436 1,493
CURRENT ASSETS
Debtors 4 195,715 191,556
Cash at bank and in hand 2,425 72,979
198,140 264,535
Creditors: Amounts Falling Due Within One Year 5 (8,350 ) (3,556 )
NET CURRENT ASSETS (LIABILITIES) 189,790 260,979
TOTAL ASSETS LESS CURRENT LIABILITIES 191,226 262,472
Creditors: Amounts Falling Due After More Than One Year 6 (114,400 ) (115,650 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (273 ) -
NET ASSETS 76,553 146,822
CAPITAL AND RESERVES
Called up share capital 7 334,741 295,210
Share premium account 79,902 43,533
Profit and Loss Account (338,090 ) (191,921 )
SHAREHOLDERS' FUNDS 76,553 146,822
Page 1
Page 2
For the year ending 30 April 2022 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 Jay Perrett
Director
12/08/2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The business is investing in the development of a topical product and the directors are committed to funding the business. There is a business plan in place which is regularly reviewed and the directors expect the company to be profitable by the end of the next financial year.
1.3. 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.
1.4. 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:
Computer Equipment 25% Reducing balance
1.5. 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.
1.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2021: 3)
3 3
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2021 2,763
Additions 422
As at 30 April 2022 3,185
Depreciation
As at 1 May 2021 1,270
Provided during the period 479
As at 30 April 2022 1,749
Net Book Value
As at 30 April 2022 1,436
As at 1 May 2021 1,493
4. Debtors
2022 2021
£ £
Due within one year
Corporation tax recoverable assets 24,743 17,664
VAT 972 3,892
Called up share capital not paid 154,000 154,000
Amounts owed by other participating interests 16,000 16,000
195,715 191,556
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 651 1
Other taxes and social security - 109
Short term loan 4,201 -
Accruals and deferred income - 429
Directors' loan accounts 3,498 3,017
8,350 3,556
Page 4
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6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Other creditors - convertible loans 114,400 53,000
Other creditors - shares issued May 2021 - 62,650
114,400 115,650
7. Share Capital
2022 2021
Called Up Share Capital not Paid 154,000 154,000
Called Up Share Capital has been paid up 180,741 141,210
Amount of Allotted, Called Up Share Capital 334,741 295,210
8. General Information
Physigo Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11288222 . The registered office is 14 Hazel Grove, Calne, Wiltshire, SN11 0QH.
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