Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12176947 Mr Christopher Wimshurst Mr Lee McQueen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12176947 2024-12-31 12176947 2025-12-31 12176947 2025-01-01 2025-12-31 12176947 frs-core:CurrentFinancialInstruments 2025-12-31 12176947 frs-core:ComputerEquipment 2025-12-31 12176947 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12176947 frs-core:ComputerEquipment 2024-12-31 12176947 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 12176947 frs-core:OtherResidualIntangibleAssets 2025-12-31 12176947 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 12176947 frs-core:OtherResidualIntangibleAssets 2024-12-31 12176947 frs-core:SharePremium 2025-12-31 12176947 frs-core:ShareCapital 2025-12-31 12176947 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12176947 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12176947 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12176947 frs-bus:SmallEntities 2025-01-01 2025-12-31 12176947 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12176947 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12176947 frs-bus:Director1 2025-01-01 2025-12-31 12176947 frs-bus:Director1 2024-12-31 12176947 frs-bus:Director1 2025-12-31 12176947 frs-bus:Director2 2025-01-01 2025-12-31 12176947 frs-countries:EnglandWales 2025-01-01 2025-12-31 12176947 2023-12-31 12176947 2024-12-31 12176947 2024-01-01 2024-12-31 12176947 frs-core:CurrentFinancialInstruments 2024-12-31 12176947 frs-core:SharePremium 2024-12-31 12176947 frs-core:ShareCapital 2024-12-31 12176947 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12176947
Phoenix 51 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Phoenix 51 Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Phoenix 51 Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12176947

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 130,930 |  | 97,982
|  |  | 130,930 |  | 97,982
CURRENT ASSETS
Debtors | 6 | 55,974 |  | 85,736 |
Cash at bank and in hand |  | 40,411 |  | 31,597 |
|  | 96,385 |  | 117,333 |
Creditors: Amounts Falling Due Within One Year | 7 | (88,724 ) |  | (135,057 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,661 |  | (17,724 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 138,591 |  | 80,258
NET ASSETS |  |  | 138,591 |  | 80,258
CAPITAL AND RESERVES
Called up share capital | 8 |  | 11,762 |  | 11,762
Share premium account |  |  | 903,038 |  | 903,038
Profit and Loss Account |  |  | (776,209 ) |  | (834,542 )
SHAREHOLDERS' FUNDS |  |  | 138,591 |  | 80,258

Page 1
Page 2
Phoenix 51 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 Lee McQueen Director
05/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Phoenix 51 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Phoenix 51 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12176947 . The registered office is Unit 4, Corum 2 Crown Way, Warmley, Bristol, BS30 8FJ.
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
Other intangible assets are software currently under construction. It will be amortised when completed to profit and loss account over its estimated economic life of 10 years.
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:

Computer Equipment | 33.3% straightline

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 113,203
Additions | 50,000
As at 31 December 2025 | 163,203
Amortisation
As at 1 January 2025 | 15,221
Provided during the period | 17,052
As at 31 December 2025 | 32,273

...CONTINUED
Page 3
Page 4
Phoenix 51 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 130,930
As at 1 January 2025 | 97,982

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 1,904
As at 31 December 2025 | 1,904
Depreciation
As at 1 January 2025 | 1,904
As at 31 December 2025 | 1,904
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 26,396 |  | 55,795
Prepayments and accrued income | 350 |  | 713
Other debtors | 7,026 |  | 7,026
Directors' loan accounts | 14,402 |  | 14,402
Called up share capital not paid | 7,800 |  | 7,800
| 55,974 |  | 85,736

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28,764 |  | 23,448
Corporation tax | - |  | 4,860
Other taxes and social security | 6,597 |  | 14,951
VAT | 15,107 |  | 27,898
Other creditors | 30,511 |  | -
Accruals and deferred income | 7,745 |  | 63,900
| 88,724 |  | 135,057

Page 4
Page 5
Phoenix 51 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 7,800 |  | 7,800
Called Up Share Capital has been paid up | 3,962 |  | 3,962
Amount of Allotted, Called Up Share Capital | 11,762 |  | 11,762

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Lee McQueen | 14,402 | - | - | - | 14,402

The above loan is unsecured, interest free and repayable on demand.
Page 5