Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05885313 Mr N Parsons Ms S Parsons Ms S Parsons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05885313 2024-08-31 05885313 2025-08-31 05885313 2024-09-01 2025-08-31 05885313 frs-core:CurrentFinancialInstruments 2025-08-31 05885313 frs-core:Non-currentFinancialInstruments 2025-08-31 05885313 frs-core:ComputerEquipment 2025-08-31 05885313 frs-core:ComputerEquipment 2024-09-01 2025-08-31 05885313 frs-core:ComputerEquipment 2024-08-31 05885313 frs-core:FurnitureFittings 2025-08-31 05885313 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05885313 frs-core:FurnitureFittings 2024-08-31 05885313 frs-core:MotorVehicles 2025-08-31 05885313 frs-core:MotorVehicles 2024-09-01 2025-08-31 05885313 frs-core:MotorVehicles 2024-08-31 05885313 frs-core:PlantMachinery 2025-08-31 05885313 frs-core:PlantMachinery 2024-09-01 2025-08-31 05885313 frs-core:PlantMachinery 2024-08-31 05885313 frs-core:ShareCapital 2025-08-31 05885313 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05885313 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05885313 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05885313 frs-bus:SmallEntities 2024-09-01 2025-08-31 05885313 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05885313 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05885313 frs-bus:Director1 2024-09-01 2025-08-31 05885313 frs-bus:Director2 2024-09-01 2025-08-31 05885313 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 05885313 frs-countries:EnglandWales 2024-09-01 2025-08-31 05885313 2023-08-31 05885313 2024-08-31 05885313 2023-09-01 2024-08-31 05885313 frs-core:CurrentFinancialInstruments 2024-08-31 05885313 frs-core:Non-currentFinancialInstruments 2024-08-31 05885313 frs-core:ShareCapital 2024-08-31 05885313 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05885313
Fathom Communications Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Hixsons
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05885313
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,210 55,098
39,210 55,098
CURRENT ASSETS
Debtors 5 140,643 175,001
Cash at bank and in hand 186,944 191,156
327,587 366,157
Creditors: Amounts Falling Due Within One Year 6 (243,965 ) (243,694 )
NET CURRENT ASSETS (LIABILITIES) 83,622 122,463
TOTAL ASSETS LESS CURRENT LIABILITIES 122,832 177,561
Creditors: Amounts Falling Due After More Than One Year 7 (67,651 ) (42,840 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,292 ) (13,774 )
NET ASSETS 44,889 120,947
CAPITAL AND RESERVES
Called up share capital 8 2,910 10
Profit and Loss Account 41,979 120,937
SHAREHOLDERS' FUNDS 44,889 120,947
Page 1
Page 2
For the year ending 31 August 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 N Parsons
Director
26 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fathom Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05885313 . The registered office is Unit D2 the Hailey Centre, Holton Heath Trading Park, Holton Road, BH16 6LT.
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. 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 25% RB
Motor Vehicles 25% RB
Fixtures & Fittings 25% SL
Computer Equipment 25% SL
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 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: 11 (2024: 10)
11 10
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 3,575 65,675 3,480 12,511 85,241
Additions - - 728 - 728
As at 31 August 2025 3,575 65,675 4,208 12,511 85,969
Depreciation
As at 1 September 2024 893 17,937 3,480 7,833 30,143
Provided during the period 1,177 11,935 398 3,106 16,616
As at 31 August 2025 2,070 29,872 3,878 10,939 46,759
Net Book Value
As at 31 August 2025 1,505 35,803 330 1,572 39,210
As at 1 September 2024 2,682 47,738 - 4,678 55,098
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 136,814 172,102
Other debtors 3,829 2,899
140,643 175,001
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 63,517 48,561
Bank loans and overdrafts 17,874 55,398
Other creditors 8,799 13,433
Taxation and social security 153,775 126,302
243,965 243,694
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 67,651 42,840
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,910 10
Page 4