Acorah Software Products - Accounts Production 16.6.920 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13149151 Mrs Olga Beck-Friis Mrs Kira Unger Soderlind Pocket Solutions AB true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13149151 2023-12-31 13149151 2024-12-31 13149151 2024-01-01 2024-12-31 13149151 frs-core:CurrentFinancialInstruments 2024-12-31 13149151 frs-core:ComputerEquipment 2024-12-31 13149151 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13149151 frs-core:ComputerEquipment 2023-12-31 13149151 frs-core:ShareCapital 2024-12-31 13149151 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13149151 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13149151 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13149151 frs-bus:SmallEntities 2024-01-01 2024-12-31 13149151 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13149151 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13149151 1 2024-01-01 2024-12-31 13149151 frs-bus:Director1 2024-01-01 2024-12-31 13149151 frs-bus:Director2 2024-01-01 2024-12-31 13149151 frs-countries:EnglandWales 2024-01-01 2024-12-31 13149151 2022-12-31 13149151 2023-12-31 13149151 2023-01-01 2023-12-31 13149151 frs-core:CurrentFinancialInstruments 2023-12-31 13149151 frs-core:ShareCapital 2023-12-31 13149151 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13149151
Pocketlaw Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Accountum Limited
Pocketlaw Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Pocketlaw Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 13149151

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,943 |  | 7,890
|  |  | 3,943 |  | 7,890
CURRENT ASSETS
Debtors | 5 | 197,086 |  | 302,731 |
Cash at bank and in hand |  | 66,503 |  | 45,954 |
|  | 263,589 |  | 348,685 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,698,997 ) |  | (2,021,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,435,408 ) |  | (1,672,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,431,465 ) |  | (1,664,859 )
NET LIABILITIES |  |  | (2,431,465 ) |  | (1,664,859 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (2,431,466 ) |  | (1,664,860 )
SHAREHOLDERS' FUNDS |  |  | (2,431,465) |  | (1,664,859)

For the year ending 31 December 2024 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

Mrs Kira Unger Soderlind Director
28/10/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Pocketlaw Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Pocketlaw Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13149151 . The registered office is Sweden House, 5 Upper Montagu Street, London, W1H 2AG.
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. Going Concern Disclosure
The company relies on their parent company for financial support. The directors have identified some uncertainty related to the company's ability to continue as a going concern, as the parent company will apply for renewed financing of its own (and for the group) in the coming 3 months following the approval of these financial statements.
The directors are confident that this group financing will take place and enable the parent company to continue to provide financial support to the company, for at least the 12 months following the approval of these financial statements. Therefore, the going concern basis remains appropriate.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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 | 3 years

2.5. 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.
2.6. 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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 2
Page 3
Pocketlaw Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.9. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 12)
7 12
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2024 | 11,842
As at 31 December 2024 | 11,842
Depreciation
As at 1 January 2024 | 3,952
Provided during the period | 3,947
As at 31 December 2024 | 7,899
Net Book Value
As at 31 December 2024 | 3,943
As at 1 January 2024 | 7,890

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 159,182 |  | 262,231
Other debtors | - |  | 40,500
Other taxes and social security | 37,904 |  | -
| 197,086 |  | 302,731

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,034 |  | 78,544
Other taxes and social security | - |  | 70,546
Other creditors | 94 |  | 5,655
Accruals and deferred income | 114,792 |  | 20,612
Amounts owed to group undertakings | 2,576,077 |  | 1,846,077
| 2,698,997 |  | 2,021,434

The amounts due to group companies is unsecured, repayable on demand and carries no interest.
Page 3
Page 4
Pocketlaw Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
The company is a wholly owned subsidiary member of it's group and has therefore taken advantage of the provisions of Section 33.1A of FRS102 not to disclose transactions with entities that are wholly owned members of the group.
Other than disclosed in these accounts, there were no other transactions with related parties that were not made under normal market conditions.
9. Ultimate Controlling Party
The company's immediate parent company is Pocket Solutions AB , a company incorporated in Sweden and registered at Wallingatan 2, 111 60, Stockholm, Sweden.
Page 4