Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08053583 Mr S J Roode Mr A Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08053583 2024-03-31 08053583 2025-03-31 08053583 2024-04-01 2025-03-31 08053583 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08053583 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08053583 frs-core:RevaluationReserve 2024-04-01 2025-03-31 08053583 frs-core:RevaluationReserve 2024-03-31 08053583 frs-core:RevaluationReserve 2025-03-31 08053583 frs-core:ShareCapital 2025-03-31 08053583 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08053583 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08053583 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 08053583 frs-bus:SmallEntities 2024-04-01 2025-03-31 08053583 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08053583 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08053583 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08053583 frs-bus:OrdinaryShareClass1 2025-03-31 08053583 frs-core:DeferredTaxation 2025-03-31 08053583 frs-core:CostValuation 2024-03-31 08053583 frs-core:AdditionsToInvestments 2025-03-31 08053583 frs-core:DisposalsRepaymentsInvestments 2025-03-31 08053583 frs-core:CostValuation 2025-03-31 08053583 frs-bus:Director1 2024-04-01 2025-03-31 08053583 frs-bus:Director2 2024-04-01 2025-03-31 08053583 2 2024-04-01 2025-03-31 08053583 frs-countries:EnglandWales 2024-04-01 2025-03-31 08053583 2023-03-31 08053583 2024-03-31 08053583 2023-04-01 2024-03-31 08053583 frs-core:RevaluationReserve 2024-03-31 08053583 frs-core:ShareCapital 2024-03-31 08053583 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08053583 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 08053583
HookedOnMedia Ltd
ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08053583
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,987 887
Investments 5 249 299
2,236 1,186
CURRENT ASSETS
Debtors 58,498 37,460
Investments 4,198 3,754
Cash at bank and in hand 55,323 32,114
118,019 73,328
Creditors: Amounts Falling Due Within One Year (77,248 ) (44,092 )
NET CURRENT ASSETS (LIABILITIES) 40,771 29,236
TOTAL ASSETS LESS CURRENT LIABILITIES 43,007 30,422
PROVISIONS FOR LIABILITIES
Deferred Taxation (77 ) -
NET ASSETS 42,930 30,422
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 3,698 3,254
Profit and Loss Account 39,132 27,068
SHAREHOLDERS' FUNDS 42,930 30,422
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr S J Roode
Director
Mr A Thomas
Director
3rd November 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
HookedOnMedia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08053583 . The registered office is Penstraze Business Centre Penstraze, Chacewater, Truro, Cornwall, TR4 8PN.
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.  
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:
Furniture & fittings 25% on cost
Office equipment 33% on cost
2.4. 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.
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: 10 (2024: 10)
10 10
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4. Tangible Assets
Total
£
Cost
As at 1 April 2024 38,685
Additions 2,676
As at 31 March 2025 41,361
Depreciation
As at 1 April 2024 37,798
Provided during the period 1,576
As at 31 March 2025 39,374
Net Book Value
As at 31 March 2025 1,987
As at 1 April 2024 887
5. Investments
Total
£
Cost or Valuation
As at 1 April 2024 299
Additions 100
Disposals (150 )
As at 31 March 2025 249
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 249
As at 1 April 2024 299
The company's fixed asset investments represents shareholdings in the following companies:
Fine Online Limited (co. no. 09947584) 100 A Ordinary shares of £1 each, representing 100% of the company's issued share capital.
NowBreathe Online Limited (co. no. 10531155) 100 A Ordinary shares of £1 each and 49 Ordinary shares of £1 each, representing 49% of the company's issued share capital 
6. Provisions for Liabilities
Deferred Tax Total
£ £
Accelerated capital allowances 77 77
Balance at 31 March 2025 77 77
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7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
8. Reserves
Revaluation Reserve
£
As at 1 April 2024 3,254
Surplus on revaluation 444
As at 31 March 2025 3,698
9. Related Party Transactions
HookedOnMedia Ltd recharged its costs incurred totalling £88,483 to Fine Online Limited (2024: £134,092) and £12,000 to NowBreatheOnline Limited (2024: £11,300) during the period.
At the year end the company was owed £nil by Fine Online Limited (2024: £13,780) and £1,200 by NowBreatheOnline Limited (2024: £1,200).
HookedOnMedia Limited received dividends totalling £77,197 (2024: £92,152) from Fine Online Limited and £23,610 (2024: £24,421) from NowBreatheOnline Limited.
10. Exceptional Items
During the year the subsidiary company, Fine Online Limited, transferred its assets and liabilities to HookedOnMedia Ltd, as an intra-group transfer. This included the intra-group loan of £1,096.
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