Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14413109 Ms Faye Miller Mr Liam Handley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14413109 2024-12-31 14413109 2025-12-31 14413109 2025-01-01 2025-12-31 14413109 frs-core:CurrentFinancialInstruments 2025-12-31 14413109 frs-core:ShareCapital 2025-12-31 14413109 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14413109 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14413109 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14413109 frs-bus:SmallEntities 2025-01-01 2025-12-31 14413109 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14413109 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14413109 frs-bus:Director1 2025-01-01 2025-12-31 14413109 frs-bus:Director2 2025-01-01 2025-12-31 14413109 frs-countries:EnglandWales 2025-01-01 2025-12-31 14413109 2023-12-31 14413109 2024-12-31 14413109 2024-01-01 2024-12-31 14413109 frs-core:CurrentFinancialInstruments 2024-12-31 14413109 frs-core:ShareCapital 2024-12-31 14413109 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14413109
Athena Circus Academy Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Athena Circus Academy Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Athena Circus Academy Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14413109

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 13,709 |
Cash at bank and in hand |  | 31,865 |  | 20,562 |
|  | 31,865 |  | 34,271 |
Creditors: Amounts Falling Due Within One Year | 5 | (9,495 ) |  | (9,599 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,370 |  | 24,672
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 22,370 |  | 24,672
NET ASSETS |  |  | 22,370 |  | 24,672
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 22,270 |  | 24,572
SHAREHOLDERS' FUNDS |  |  | 22,370 |  | 24,672

Page 1
Page 2
Athena Circus Academy Ltd
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

Ms Faye Miller Director
14/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Athena Circus Academy Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Athena Circus Academy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14413109 . The registered office is 76 Downs Road, Istead Rise, Gravesend, Kent, DA13 9HQ.
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.
2.3. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 13,709

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Athena Circus Academy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,321 |  | 1,380
Other creditors | 64 |  | -
Taxation and social security | 8,110 |  | 8,219
| 9,495 |  | 9,599

6. Share Capital

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

7. Related Party Transactions
Included in other debtors is an amount of £13,709 (2023 - £530 other creditor) due by the director's Mr L Handley and Ms F Miller. This loan will be repaid paid within nine months from the year end.
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