Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08646661 Mrs Zoe Kiff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08646661 2024-12-31 08646661 2025-12-31 08646661 2025-01-01 2025-12-31 08646661 frs-core:CurrentFinancialInstruments 2025-12-31 08646661 frs-core:ComputerEquipment 2025-12-31 08646661 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08646661 frs-core:ComputerEquipment 2024-12-31 08646661 frs-core:ShareCapital 2025-12-31 08646661 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08646661 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08646661 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08646661 frs-bus:SmallEntities 2025-01-01 2025-12-31 08646661 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08646661 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08646661 frs-bus:Director1 2025-01-01 2025-12-31 08646661 frs-bus:Director1 2024-12-31 08646661 frs-bus:Director1 2025-12-31 08646661 frs-countries:EnglandWales 2025-01-01 2025-12-31 08646661 2023-12-31 08646661 2024-12-31 08646661 2024-01-01 2024-12-31 08646661 frs-core:CurrentFinancialInstruments 2024-12-31 08646661 frs-core:ShareCapital 2024-12-31 08646661 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08646661
Zoe Lewis Digital Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Zoe Lewis Digital Limited
Contents
Contents

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

Page 1
Zoe Lewis Digital Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08646661

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 6,420 |  | 14,392 |
Cash at bank and in hand |  | 158 |  | 2,007 |
|  | 6,578 |  | 16,399 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,968 ) |  | (10,790 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,610 |  | 5,609
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,610 |  | 5,609
NET ASSETS |  |  | 2,610 |  | 5,609
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,510 |  | 5,509
SHAREHOLDERS' FUNDS |  |  | 2,610 |  | 5,609

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

Mrs Zoe Kiff Director
21/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Zoe Lewis Digital Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Zoe Lewis Digital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08646661 . The registered office is Richmond House, Walkern Road, Stevenage, Hertfordshire, SG1 3QP.
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 is revenue earned from the provision of marketing serviecs and support.
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 | 3 years straight line

2.4. Financial Instruments
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and in hand is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Creditors
Trade and other creditors are recognised at the settlement amount due after any trade discount offered. Accruals are valued at the amount due in the future net of any trade discounts.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. The interest on these borrowings is recognised on the basis of the effective interest method and included in the Profit and Loss Account. The borrowings are stated on the Balance Sheet less any repayments made in the financial year plus the interest accrued as stated in the Profit and Loss Account. Borrowings are classified as current liabilities unless the company has an agreement in place that states that part of the borrowings liability will be settled at least twelve months after the reporting date. In this case the borrowings are split between less than one year and more than one year on the Balance Sheet.
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.
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.
...CONTINUED
Page 2
Page 3
Zoe Lewis Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
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: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 1,393
As at 31 December 2025 | 1,393
Depreciation
As at 1 January 2025 | 1,393
As at 31 December 2025 | 1,393
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,800
Other debtors | 6,420 |  | 12,592
| 6,420 |  | 14,392

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 5,111
Other creditors | 784 |  | 1,176
Taxation and social security | 3,184 |  | 4,503
| 3,968 |  | 10,790

Page 3
Page 4
Zoe Lewis Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

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

8. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Zoe Kiff | (11,592 ) | 46,012 | (29,000 ) | - | 5,420

The above loan is unsecured, interest free and repayable on demand.
Page 4