Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 07397908 Mr Steven Rowell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07397908 2023-10-31 07397908 2024-10-31 07397908 2023-11-01 2024-10-31 07397908 frs-core:CurrentFinancialInstruments 2024-10-31 07397908 frs-core:ComputerEquipment 2024-10-31 07397908 frs-core:ComputerEquipment 2023-11-01 2024-10-31 07397908 frs-core:ComputerEquipment 2023-10-31 07397908 frs-core:FurnitureFittings 2024-10-31 07397908 frs-core:FurnitureFittings 2023-11-01 2024-10-31 07397908 frs-core:FurnitureFittings 2023-10-31 07397908 frs-core:ShareCapital 2024-10-31 07397908 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07397908 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07397908 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 07397908 frs-bus:SmallEntities 2023-11-01 2024-10-31 07397908 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07397908 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 07397908 frs-bus:Director1 2023-11-01 2024-10-31 07397908 frs-countries:EnglandWales 2023-11-01 2024-10-31 07397908 2022-10-31 07397908 2023-10-31 07397908 2022-11-01 2023-10-31 07397908 frs-core:CurrentFinancialInstruments 2023-10-31 07397908 frs-core:ShareCapital 2023-10-31 07397908 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 07397908
Phoria Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07397908
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,107 12,165
7,107 12,165
CURRENT ASSETS
Debtors 5 4,895 13,301
Cash at bank and in hand 10,496 76,919
15,391 90,220
Creditors: Amounts Falling Due Within One Year 6 (30,544 ) (39,870 )
NET CURRENT ASSETS (LIABILITIES) (15,153 ) 50,350
TOTAL ASSETS LESS CURRENT LIABILITIES (8,046 ) 62,515
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,350 ) (2,312 )
NET (LIABILITIES)/ASSETS (9,396 ) 60,203
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (9,496 ) 60,103
SHAREHOLDERS' FUNDS (9,396) 60,203
For the year ending 31 October 2024 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
Mr Steven Rowell
Director
22/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Phoria Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07397908 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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, excluding discounts, rebates, value added tax or other similar sales taxes.
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 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 1,356 56,764 58,120
Additions - 333 333
As at 31 October 2024 1,356 57,097 58,453
Depreciation
As at 1 November 2023 1,356 44,599 45,955
Provided during the period - 5,391 5,391
As at 31 October 2024 1,356 49,990 51,346
Net Book Value
As at 31 October 2024 - 7,107 7,107
As at 1 November 2023 - 12,165 12,165
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 13,200
Other debtors 4,741 101
VAT 154 -
4,895 13,301
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 30,544 36,544
VAT - 3,326
30,544 39,870
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3