Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 23 April 2024 false 1 January 2025 31 December 2025 31 December 2025 15673726 Mr Dan Oxing Mr Per Kellquist Goodwille Limited Phyron AB 2, Linnégatan, Stockholm, 114 47 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15673726 2024-12-31 15673726 2025-12-31 15673726 2025-01-01 2025-12-31 15673726 frs-core:CurrentFinancialInstruments 2025-12-31 15673726 frs-core:WithinOneYear 2025-12-31 15673726 frs-core:ShareCapital 2025-12-31 15673726 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15673726 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15673726 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15673726 frs-bus:SmallEntities 2025-01-01 2025-12-31 15673726 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15673726 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15673726 1 2025-01-01 2025-12-31 15673726 frs-bus:Director1 2025-01-01 2025-12-31 15673726 frs-bus:Director2 2025-01-01 2025-12-31 15673726 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 15673726 frs-countries:EnglandWales 2025-01-01 2025-12-31 15673726 2024-04-22 15673726 2024-12-31 15673726 2024-04-23 2024-12-31 15673726 frs-core:CurrentFinancialInstruments 2024-12-31 15673726 frs-core:WithinOneYear 2024-12-31 15673726 frs-core:ShareCapital 2024-12-31 15673726 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15673726
Phyron Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Goodwille Limited
Phyron Ltd
Contents
Contents

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

Page 1
Phyron Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15673726

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 109,199 |  | 40,948 |
Cash at bank and in hand |  | 32,881 |  | 5,119 |
|  | 142,080 |  | 46,067 |
Creditors: Amounts Falling Due Within One Year | 5 | (99,348 ) |  | (46,412 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,732 |  | (345 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,732 |  | (345 )
NET ASSETS/(LIABILITIES) |  |  | 42,732 |  | (345 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 42,731 |  | (346 )
SHAREHOLDERS' FUNDS |  |  | 42,732 |  | (345)

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 Dan Oxing Director
12/03/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Phyron Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Phyron Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15673726 . The registered office is Stanmer House, Stanmer Village, Brighton, BN1 9QA.
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. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. Turnover
Turnover represents the value of services provided to its fellow subsidiary, net of value added tax. Revenue is recognised when the company has a contractual right to receive revenue for work undertaken.
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.
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.
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.
2.8. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
2.9. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 2
Page 3
Phyron Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.10. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.11. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.12. Disclosure of long or short period
The company was incorporated on 23 April 2024, the comparatives therefore represent a short period to 31 December 2024. The current years figures represent a standard 12 month period.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2024: 2)
10 2
4. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 608 |  | -
Other debtors | 28,272 |  | 23,900
VAT | 6,571 |  | 4,358
Amounts owed by group undertakings | 73,748 |  | 12,690
| 109,199 |  | 40,948

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,775 |  | 22,575
Corporation tax | 14,943 |  | 346
Other taxes and social security | 53,711 |  | 17,776
Other creditors | 535 |  | 4,215
Accruals | 27,384 |  | 1,500
| 99,348 |  | 46,412

6. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3
Page 4
Phyron Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 20,808 |  | 20,400
| 20,808 |  | 20,400

8. Dividends
No dividends were proposed or paid during the period.
9. Ultimate Parent Undertaking and Controlling Party
The parent company of the smallest group in which these financial statements are consolidated is Phyron AB , incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, 2, Linnégatan, Stockholm, 114 47 .
Page 4