Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 April 2024 false 1 January 2025 31 December 2025 31 December 2025 07986734 Mr Jeff Chen Ms Jacqueline Nyaoro iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07986734 2024-12-31 07986734 2025-12-31 07986734 2025-01-01 2025-12-31 07986734 frs-core:CurrentFinancialInstruments 2025-12-31 07986734 frs-core:ComputerEquipment 2025-12-31 07986734 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07986734 frs-core:ComputerEquipment 2024-12-31 07986734 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 07986734 frs-core:OtherResidualIntangibleAssets 2025-12-31 07986734 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 07986734 frs-core:OtherResidualIntangibleAssets 2024-12-31 07986734 frs-core:PlantMachinery 2025-12-31 07986734 frs-core:PlantMachinery 2025-01-01 2025-12-31 07986734 frs-core:PlantMachinery 2024-12-31 07986734 frs-core:ShareCapital 2025-12-31 07986734 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07986734 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07986734 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07986734 frs-bus:SmallEntities 2025-01-01 2025-12-31 07986734 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07986734 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07986734 frs-core:CostValuation 2024-12-31 07986734 frs-core:DisposalsRepaymentsInvestments 2025-12-31 07986734 frs-core:CostValuation 2025-12-31 07986734 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 07986734 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 07986734 frs-bus:Director1 2025-01-01 2025-12-31 07986734 frs-bus:Director2 2025-01-01 2025-12-31 07986734 frs-countries:EnglandWales 2025-01-01 2025-12-31 07986734 2024-03-31 07986734 2024-12-31 07986734 2024-04-01 2024-12-31 07986734 frs-core:CurrentFinancialInstruments 2024-12-31 07986734 frs-core:ShareCapital 2024-12-31 07986734 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07986734
Tofuture Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ecommerce Accountants LLP
Tofuture Limited
Contents
Contents

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

Page 1
Tofuture Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07986734

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 15,536 |  | 16,354
Tangible Assets | 5 |  | 14,066 |  | 8,583
Investments | 6 |  | - |  | 147,963
|  |  | 29,602 |  | 172,900
CURRENT ASSETS
Stocks | 7 | 118,300 |  | 79,000 |
Debtors | 8 | 41,495 |  | 707,370 |
Cash at bank and in hand |  | 255,439 |  | 56,414 |
|  | 415,234 |  | 842,784 |
Creditors: Amounts Falling Due Within One Year | 9 | (219,287 ) |  | (113,293 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 195,947 |  | 729,491
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 225,549 |  | 902,391
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,517 ) |  | -
NET ASSETS |  |  | 222,032 |  | 902,391
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 221,932 |  | 902,291
SHAREHOLDERS' FUNDS |  |  | 222,032 |  | 902,391

Page 1
Page 2
Tofuture Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Jeff Chen Director
13/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Tofuture Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Tofuture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07986734 . The registered office is 86-90 Paul Street, 3rd Floor, London, EC2A 4NE.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured
at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the
acquisition date where it is probable that the expected future economic benefits that are attributable to the
asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises
from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Patents & licences 5% WDV
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:

Plant & Machinery | Straight line over 5-10 years
Computer Equipment | Straight line over 3 years

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
Page 3
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Tofuture Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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: 1 (2024: 2)
1 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 23,490
As at 31 December 2025 | 23,490
Amortisation
As at 1 January 2025 | 7,136
Provided during the period | 818
As at 31 December 2025 | 7,954
Net Book Value
As at 31 December 2025 | 15,536
As at 1 January 2025 | 16,354

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 64,100 | 2,214 | 66,314
Additions | 7,725 | - | 7,725
As at 31 December 2025 | 71,825 | 2,214 | 74,039

...CONTINUED
Page 4
Page 5
Tofuture Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 55,873 | 1,858 | 57,731
Provided during the period | 2,032 | 210 | 2,242
As at 31 December 2025 | 57,905 | 2,068 | 59,973
Net Book Value
As at 31 December 2025 | 13,920 | 146 | 14,066
As at 1 January 2025 | 8,227 | 356 | 8,583

6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 147,963
Disposals | (147,963 )
As at 31 December 2025 | -
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 147,963

7. Stocks

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | 118,300 |  | 79,000

8. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,591 |  | 3,491
Other debtors | 24,904 |  | 703,879
| 41,495 |  | 707,370

Page 5
Page 6
Tofuture Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 29,037 |  | -
Other creditors | 155,705 |  | 63,367
Taxation and social security | 34,545 |  | 49,926
| 219,287 |  | 113,293

10. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
At the year end the company was owed £1,840 by Tofuture LLC and and owed £4,055.68 to Sunset Hill Holdings Inc. Both companies are controlled by the director, Mr Chen.
The balances outstanding at the year end are unsecured, interest free and repayable on demand.
Page 6