Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13958203 Mr Robert Steel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13958203 2024-03-31 13958203 2025-03-31 13958203 2024-04-01 2025-03-31 13958203 frs-core:CurrentFinancialInstruments 2025-03-31 13958203 frs-core:ComputerEquipment 2025-03-31 13958203 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13958203 frs-core:ComputerEquipment 2024-03-31 13958203 frs-core:PlantMachinery 2025-03-31 13958203 frs-core:PlantMachinery 2024-04-01 2025-03-31 13958203 frs-core:PlantMachinery 2024-03-31 13958203 frs-core:ShareCapital 2025-03-31 13958203 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13958203 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13958203 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13958203 frs-bus:SmallEntities 2024-04-01 2025-03-31 13958203 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13958203 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13958203 frs-core:ListedExchangeTraded 2025-03-31 13958203 frs-core:ListedExchangeTraded 2024-03-31 13958203 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 13958203 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 13958203 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-03-31 13958203 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-03-31 13958203 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 13958203 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 13958203 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 13958203 frs-bus:Director1 2024-04-01 2025-03-31 13958203 frs-countries:EnglandWales 2024-04-01 2025-03-31 13958203 2023-03-31 13958203 2024-03-31 13958203 2023-04-01 2024-03-31 13958203 frs-core:CurrentFinancialInstruments 2024-03-31 13958203 frs-core:ShareCapital 2024-03-31 13958203 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13958203
Pharmaliaisons Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13958203
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 434 704
Investments 5 83,284 -
83,718 704
CURRENT ASSETS
Debtors 6 266,660 254,649
Cash at bank and in hand 153,417 93,999
420,077 348,648
Creditors: Amounts Falling Due Within One Year 7 (160,796 ) (124,123 )
NET CURRENT ASSETS (LIABILITIES) 259,281 224,525
TOTAL ASSETS LESS CURRENT LIABILITIES 342,999 225,229
NET ASSETS 342,999 225,229
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 342,998 225,228
SHAREHOLDERS' FUNDS 342,999 225,229
For the year ending 31 March 2025 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 Robert Steel
Director
28/07/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pharmaliaisons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13958203 . The registered office is 3 Woodbury Park Gardens, Tunbridge Wells, TN4 9JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling , which is the functional currency of the company.
Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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% Straight line
Computer Equipment 25% Straight line
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.
...CONTINUED
Page 2
Page 3
2.5. Taxation - continued
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
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 416 666 1,082
As at 31 March 2025 416 666 1,082
Depreciation
As at 1 April 2024 46 332 378
Provided during the period 104 166 270
As at 31 March 2025 150 498 648
Net Book Value
As at 31 March 2025 266 168 434
As at 1 April 2024 370 334 704
5. Investments
Listed
£
Cost
As at 1 April 2024 -
Additions 112,070
Disposals (23,541 )
Revaluations (5,245 )
As at 31 March 2025 83,284
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 83,284
As at 1 April 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 118,425 142,603
Other debtors 148,235 112,046
266,660 254,649
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 59,700 51,055
Taxation and social security 101,096 73,068
160,796 124,123
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Current assets is a loan to the director of £78,087. This loan is unsecured and repayable on demand. Interest is charged at 2.25% on this loan.
Page 4