Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11720410 Miss Vesna Angeleska iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11720410 2024-12-31 11720410 2025-12-31 11720410 2025-01-01 2025-12-31 11720410 frs-core:CurrentFinancialInstruments 2025-12-31 11720410 frs-core:ComputerEquipment 2025-12-31 11720410 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11720410 frs-core:ComputerEquipment 2024-12-31 11720410 frs-core:ShareCapital 2025-12-31 11720410 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11720410 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11720410 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11720410 frs-bus:SmallEntities 2025-01-01 2025-12-31 11720410 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11720410 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11720410 frs-bus:Director1 2025-01-01 2025-12-31 11720410 frs-bus:Director1 2024-12-31 11720410 frs-bus:Director1 2025-12-31 11720410 frs-countries:EnglandWales 2025-01-01 2025-12-31 11720410 2023-12-31 11720410 2024-12-31 11720410 2024-01-01 2024-12-31 11720410 frs-core:CurrentFinancialInstruments 2024-12-31 11720410 frs-core:Non-currentFinancialInstruments 2024-12-31 11720410 frs-core:ShareCapital 2024-12-31 11720410 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11720410
Phokus Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Phokus Management Limited
Contents
Contents

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

Page 1
Phokus Management Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11720410

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | - |  | 7,880 |
Cash at bank and in hand |  | 224 |  | 2,687 |
|  | 224 |  | 10,567 |
Creditors: Amounts Falling Due Within One Year | 6 | (716 ) |  | (10,298 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (492 ) |  | 269
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (492 ) |  | 269
NET (LIABILITIES)/ASSETS |  |  | (492 ) |  | 269
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (493 ) |  | 268
SHAREHOLDERS' FUNDS |  |  | (492) |  | 269

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss Vesna Angeleska Director
25 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Phokus Management Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Phokus Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11720410 . The registered office is Flat C, 56 High Street, Beckenham, Kent, BR3 1AY.
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:

Computer Equipment | 33% on cost

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.
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: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 839
Disposals | (839 )
As at 31 December 2025 | -

...CONTINUED
Page 2
Page 3
Phokus Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 839
Disposals | (839 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | - |  | 5,892
Due after more than one year
Corporation tax recoverable assets | - |  | 1,988
| - |  | 7,880

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 58 |  | -
Corporation tax | - |  | 10,298
Director's loan account | 658 |  | -
| 716 |  | 10,298

7. Share Capital

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

8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Vesna Angeleska | (5,892 ) | 11,000 | 17,550 | - | 658

The above loan is unsecured, interest free and repayable on demand.
Page 3