Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09568821 Mr Alexander Redston Mr Kieran Ball Ms Belinda Jeow Miss Ava Redston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09568821 2024-04-30 09568821 2025-04-30 09568821 2024-05-01 2025-04-30 09568821 frs-core:CurrentFinancialInstruments 2025-04-30 09568821 frs-core:Non-currentFinancialInstruments 2025-04-30 09568821 frs-core:ComputerEquipment 2025-04-30 09568821 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09568821 frs-core:ComputerEquipment 2024-04-30 09568821 frs-core:MotorVehicles 2025-04-30 09568821 frs-core:MotorVehicles 2024-05-01 2025-04-30 09568821 frs-core:MotorVehicles 2024-04-30 09568821 frs-core:OtherResidualIntangibleAssets 2025-04-30 09568821 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 09568821 frs-core:OtherResidualIntangibleAssets 2024-04-30 09568821 frs-core:SharePremium 2025-04-30 09568821 frs-core:ShareCapital 2025-04-30 09568821 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09568821 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09568821 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09568821 frs-bus:SmallEntities 2024-05-01 2025-04-30 09568821 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09568821 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09568821 frs-bus:Director1 2024-05-01 2025-04-30 09568821 frs-bus:Director1 2024-04-30 09568821 frs-bus:Director1 2025-04-30 09568821 frs-bus:Director2 2024-05-01 2025-04-30 09568821 frs-bus:Director3 2024-05-01 2025-04-30 09568821 frs-bus:Director3 2024-04-30 09568821 frs-bus:Director3 2025-04-30 09568821 frs-bus:Director4 2024-05-01 2025-04-30 09568821 frs-countries:EnglandWales 2024-05-01 2025-04-30 09568821 2023-04-30 09568821 2024-04-30 09568821 2023-05-01 2024-04-30 09568821 frs-core:CurrentFinancialInstruments 2024-04-30 09568821 frs-core:Non-currentFinancialInstruments 2024-04-30 09568821 frs-core:SharePremium 2024-04-30 09568821 frs-core:ShareCapital 2024-04-30 09568821 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Phonehub IO Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
Phonehub IO Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Phonehub IO Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 09568821

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 46,868 |  | 64,141
Tangible Assets | 5 |  | 37,907 |  | 11,904
|  |  | 84,775 |  | 76,045
CURRENT ASSETS
Debtors | 6 | 215,202 |  | 91,683 |
Cash at bank and in hand |  | 81,949 |  | 82,967 |
|  | 297,151 |  | 174,650 |
Creditors: Amounts Falling Due Within One Year | 7 | (195,741 ) |  | (180,623 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 101,410 |  | (5,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 186,185 |  | 70,072
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (59,167 ) |  | (10,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,362 ) |  | (12,632 )
NET ASSETS |  |  | 121,656 |  | 46,607
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2,154 |  | 2,154
Share premium account |  |  | 118,258 |  | 118,258
Profit and Loss Account |  |  | 1,244 |  | (73,805 )
SHAREHOLDERS' FUNDS |  |  | 121,656 |  | 46,607

Page 1
Page 2
Phonehub IO Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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.
On behalf of the board

Mr Alexander Redston Director
09/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Phonehub IO Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Phonehub IO Ltd Registered number 09568821 is a limited by shares company incorporated in England & Wales. The Registered Office is 1-2 The Old Church, St Matthews Road, Norwich, NR1 1SP.
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.
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:

Motor Vehicles | 25% reducing balance
Computer Equipment | 33% straight line

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 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.
...CONTINUED
Page 3
Page 4
Phonehub IO Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 11)
10 11
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 98,747
As at 30 April 2025 | 98,747
Amortisation
As at 1 May 2024 | 34,606
Provided during the period | 17,273
As at 30 April 2025 | 51,879
Net Book Value
As at 30 April 2025 | 46,868
As at 1 May 2024 | 64,141

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 4,900 | 42,528 | 47,428
Additions | - | 48,077 | 48,077
As at 30 April 2025 | 4,900 | 90,605 | 95,505
Depreciation
As at 1 May 2024 | 1,225 | 34,299 | 35,524
Provided during the period | 919 | 21,155 | 22,074
As at 30 April 2025 | 2,144 | 55,454 | 57,598

...CONTINUED
Page 4
Page 5
Phonehub IO Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 2,756 | 35,151 | 37,907
As at 1 May 2024 | 3,675 | 8,229 | 11,904

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 96 |  | 96
Prepayments and accrued income | 128,015 |  | 61,599
Other debtors | 4,125 |  | 14,948
Directors' loan accounts | 47,150 |  | 5,548
Amounts owed by associates | 20,000 |  | -
| 199,386 |  | 82,191
Due after more than one year
Other debtors | 15,816 |  | 9,492
| 215,202 |  | 91,683

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 25,735 |  | 8,335
Bank loans and overdrafts | 61,867 |  | 59,083
Other taxes and social security | 7,668 |  | 8,959
VAT | 68,845 |  | 59,431
Net wages | 2,260 |  | 18,265
Other creditors | 22,478 |  | 20,012
Accruals and deferred income | 1,550 |  | 1,200
Directors' loan accounts | 5,338 |  | 5,338
| 195,741 |  | 180,623

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 59,167 |  | 10,833

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,154 |  | 2,154

Page 5
Page 6
Phonehub IO Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alexander Redston | 5,548 | 21,705 | - | - | 27,253
Ms Belinda Jeow | - | - | - | - | 19,897

The above loan is unsecured and repayable on demand.
Page 6