Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09128330 Mr Joshua Hyams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09128330 2024-07-31 09128330 2025-07-31 09128330 2024-08-01 2025-07-31 09128330 frs-core:CurrentFinancialInstruments 2025-07-31 09128330 frs-core:Non-currentFinancialInstruments 2025-07-31 09128330 frs-core:ComputerEquipment 2025-07-31 09128330 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09128330 frs-core:ComputerEquipment 2024-07-31 09128330 frs-core:FurnitureFittings 2025-07-31 09128330 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09128330 frs-core:FurnitureFittings 2024-07-31 09128330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 09128330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09128330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 09128330 frs-core:PlantMachinery 2025-07-31 09128330 frs-core:PlantMachinery 2024-08-01 2025-07-31 09128330 frs-core:PlantMachinery 2024-07-31 09128330 frs-core:ShareCapital 2025-07-31 09128330 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09128330 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09128330 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09128330 frs-bus:SmallEntities 2024-08-01 2025-07-31 09128330 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09128330 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09128330 frs-bus:Director1 2024-08-01 2025-07-31 09128330 frs-bus:Director1 2024-07-31 09128330 frs-bus:Director1 2025-07-31 09128330 frs-countries:EnglandWales 2024-08-01 2025-07-31 09128330 2023-07-31 09128330 2024-07-31 09128330 2023-08-01 2024-07-31 09128330 frs-core:CurrentFinancialInstruments 2024-07-31 09128330 frs-core:Non-currentFinancialInstruments 2024-07-31 09128330 frs-core:ShareCapital 2024-07-31 09128330 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09128330
Promise Pictures Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
THB LLP
1 & 2 Studley Court Mews Studley Court
Guildford Road
Chobham
Surrey
GU24 8EB
Promise Pictures Limited
Contents
Contents

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

Page 1
Promise Pictures Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09128330

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,029 |  | 29,867
|  |  | 30,029 |  | 29,867
CURRENT ASSETS
Debtors | 5 | 15,933 |  | 25,261 |
Cash at bank and in hand |  | 19,382 |  | 35,594 |
|  | 35,315 |  | 60,855 |
Creditors: Amounts Falling Due Within One Year | 6 | (63,711 ) |  | (89,668 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (28,396 ) |  | (28,813 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,633 |  | 1,054
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (500 )
NET ASSETS |  |  | 1,633 |  | 554
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,632 |  | 553
SHAREHOLDERS' FUNDS |  |  | 1,633 |  | 554

Page 1
Page 2
Promise Pictures Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 his 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 Joshua Hyams Director
26/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Promise Pictures Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Promise Pictures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09128330 . The registered office is 1&2 Studley Court Mews Studley Court, Chobham, Woking, Surrey, GU24 8EB.
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. 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:

Freehold | 2% Straight Line
Plant & Machinery | 25% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | 33% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
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: 1 (2024: 1)
1 1
Page 3
Page 4
Promise Pictures Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 22,000 | 3,831 | 2,538 | 20,302 | 48,671
Additions | - | - | 2,087 | 2,647 | 4,734
As at 31 July 2025 | 22,000 | 3,831 | 4,625 | 22,949 | 53,405
Depreciation
As at 1 August 2024 | 1,320 | 2,803 | 2,079 | 12,602 | 18,804
Provided during the period | 440 | 257 | 414 | 3,461 | 4,572
As at 31 July 2025 | 1,760 | 3,060 | 2,493 | 16,063 | 23,376
Net Book Value
As at 31 July 2025 | 20,240 | 771 | 2,132 | 6,886 | 30,029
As at 1 August 2024 | 20,680 | 1,028 | 459 | 7,700 | 29,867

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 15,933 |  | 25,261

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 527 |  | 2,693
Other loans | 562 |  | 600
Other creditors | 3,056 |  | 42,391
Taxation and social security | 59,566 |  | 43,984
| 63,711 |  | 89,668

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 500

8. Share Capital

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

Page 4
Page 5
Promise Pictures Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Joshua Hyams | 25,261 | 9,299 | 14,680 | - | 15,499

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