Acorah Software Products - Accounts Production 16.8.310 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07667604 Mr C P Mills Ms E P Molnar-Mills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07667604 2024-09-30 07667604 2025-09-30 07667604 2024-10-01 2025-09-30 07667604 frs-core:Non-currentFinancialInstruments 2025-09-30 07667604 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07667604 frs-core:ShareCapital 2025-09-30 07667604 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07667604 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07667604 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 07667604 frs-bus:SmallEntities 2024-10-01 2025-09-30 07667604 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07667604 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07667604 frs-bus:Director1 2024-10-01 2025-09-30 07667604 frs-bus:Director1 2024-09-30 07667604 frs-bus:Director1 2025-09-30 07667604 frs-bus:Director2 2024-10-01 2025-09-30 07667604 frs-countries:EnglandWales 2024-10-01 2025-09-30 07667604 2023-09-30 07667604 2024-09-30 07667604 2023-10-01 2024-09-30 07667604 frs-core:Non-currentFinancialInstruments 2024-09-30 07667604 frs-core:ShareCapital 2024-09-30 07667604 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07667604
Formium Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
Formium Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Abridged Statement of Financial Position | 3—4
Notes to the Abridged Financial Statements | 5—7

Page 1
Formium Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | Mr C P Mills
| Ms E P Molnar-Mills
Company Number | 07667604
Registered Office | C/O Lee Christian & Co Limited
| Suite 222 Cuffley Point
| Cuffley Place, Sopers Road
| Cuffley, Hertfordshire
| EN6 4RY
Accountants | Lee Christian & Co Limited
| Chartered Certified Accountants
| Suite 222 Cuffley Point
| Cuffley Place, Sopers Road
| Cuffley
| Hertfordshire
| EN6 4RY

Page 1
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Formium Limited
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Formium Limited for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Formium Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Formium Limited , as a body, in accordance with our terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Formium Limited and state those matters that we have agreed to state to the directors of Formium Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Formium Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Formium Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Formium Limited . You consider that Formium Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Formium Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13th February 2026

Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
Page 2
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Formium Limited
Abridged Statement of Financial Position
As At 30 September 2025
Abridged Statement of Financial Position
Registered number: 07667604

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,014 |  | 956
|  |  | 1,014 |  | 956
CURRENT ASSETS
Debtors |  | 22,184 |  | 25,411 |
Cash at bank and in hand |  | 20,109 |  | 21,154 |
|  | 42,293 |  | 46,565 |
Creditors: Amounts Falling Due Within One Year |  | (26,611 ) |  | (30,605 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 15,682 |  | 15,960
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,696 |  | 16,916
Creditors: Amounts Falling Due After More Than One Year |  |  | (11,615 ) |  | (14,614 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (198 ) |  | (182 )
NET ASSETS |  |  | 4,883 |  | 2,120
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Income Statement |  |  | 4,783 |  | 2,020
SHAREHOLDERS' FUNDS |  |  | 4,883 |  | 2,120

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Formium Limited
Abridged Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Ms E P Molnar-Mills Director
13th February 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
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Formium Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Formium Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07667604 . The registered office is C/O Lee Christian & Co Limited , Suite 222 Cuffley Point, Cuffley Place, Sopers Road, Cuffley, Hertfordshire, EN6 4RY.
The presentation currency of the accounts is in Pound Sterling (£).
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered stated net of discounts, other sales taxes and value added tax.
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:

Fixtures & Fittings | 20% on reducing balance

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.
The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the profit and loss account and included in the other operating income.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.
Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like plant, property and equipment are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.
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Formium Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation
Taxaion for the year comprises 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 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.
2.7. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.8. Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense in the period in which they are incurred.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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Formium Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 4,448
Additions | 499
Disposals | (2,333 )
As at 30 September 2025 | 2,614
Depreciation
As at 1 October 2024 | 3,492
Provided during the period | 253
Disposals | (2,145 )
As at 30 September 2025 | 1,600
Net Book Value
As at 30 September 2025 | 1,014
As at 1 October 2024 | 956

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Eszter Molnar-Mills | - | 14,507 | 14,507 | - | -

The above loans are unsecured and repayable on demand. Where applicable interest has been charged on these loans by the company at the average official rate of interest.
7. Liability Limitation Agreement With The Accountant
The company has entered into a liability limitation agreement with the accountants Lee Christian & Co Limited in respect of advice given and the preparation of any financial statements. The liability agreement strictly restricts the liability of Lee Christian & Co Limited solely to Formium Limited (the company) and further restricts the liability of Lee Christian & Co Limited to the company in accordance with the Lee Christian & Co Limited engagement letter and terms and conditions.
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