Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11494328 Mr R Graham Mr J Manser iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11494328 2025-03-31 11494328 2026-03-31 11494328 2025-04-01 2026-03-31 11494328 frs-core:CurrentFinancialInstruments 2026-03-31 11494328 frs-core:Non-currentFinancialInstruments 2026-03-31 11494328 frs-core:NetGoodwill 2026-03-31 11494328 frs-core:NetGoodwill 2025-04-01 2026-03-31 11494328 frs-core:NetGoodwill 2025-03-31 11494328 frs-core:PlantMachinery 2026-03-31 11494328 frs-core:PlantMachinery 2025-04-01 2026-03-31 11494328 frs-core:PlantMachinery 2025-03-31 11494328 frs-core:ShareCapital 2026-03-31 11494328 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11494328 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11494328 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11494328 frs-bus:SmallEntities 2025-04-01 2026-03-31 11494328 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11494328 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11494328 frs-bus:Director1 2025-04-01 2026-03-31 11494328 frs-bus:Director2 2025-04-01 2026-03-31 11494328 frs-core:CurrentFinancialInstruments 1 2026-03-31 11494328 frs-core:CurrentFinancialInstruments 2 2026-03-31 11494328 frs-core:CurrentFinancialInstruments 3 2026-03-31 11494328 frs-countries:EnglandWales 2025-04-01 2026-03-31 11494328 2024-03-31 11494328 2025-03-31 11494328 2024-04-01 2025-03-31 11494328 frs-core:CurrentFinancialInstruments 2025-03-31 11494328 frs-core:Non-currentFinancialInstruments 2025-03-31 11494328 frs-core:ShareCapital 2025-03-31 11494328 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11494328 frs-core:CurrentFinancialInstruments 1 2025-03-31 11494328 frs-core:CurrentFinancialInstruments 2 2025-03-31 11494328 frs-core:CurrentFinancialInstruments 3 2025-03-31
Registered number: 11494328
Phonica Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Phonica Limited
Contents
Contents

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

Page 1
Phonica Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11494328

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,325 |  | 6,055
Tangible Assets | 5 |  | 2,496 |  | 2,824
|  |  | 6,821 |  | 8,879
CURRENT ASSETS
Stocks | 6 | 1,460 |  | 1,050 |
Debtors | 7 | 18,672 |  | 19,156 |
Cash at bank |  | 14,909 |  | 10,182 |
|  | 35,041 |  | 30,388 |
Creditors: Amounts Falling Due Within One Year | 8 | (61,634 ) |  | (87,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (26,593 ) |  | (57,046 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (19,772 ) |  | (48,167 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (4,086 )
NET LIABILITIES |  |  | (19,772 ) |  | (52,253 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (19,872 ) |  | (52,353 )
SHAREHOLDERS' FUNDS |  |  | (19,772) |  | (52,253)

Page 1
Page 2
Phonica Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 J Manser Director
24/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Phonica Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Phonica Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11494328 . The registered office is 45 Queenswood Road, Sidcup, Kent, DA15 8QP.
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 comprises the invoiced valuc of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & equipment | - 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2025: 2)
6 2
Page 3
Page 4
Phonica Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 17,300
As at 31 March 2026 | 17,300
Amortisation
As at 1 April 2025 | 11,245
Provided during the period | 1,730
As at 31 March 2026 | 12,975
Net Book Value
As at 31 March 2026 | 4,325
As at 1 April 2025 | 6,055

5. Tangible Assets

| Plant & equipment
--- | ---
| £
Cost
As at 1 April 2025 | 6,842
Additions | 504
As at 31 March 2026 | 7,346
Depreciation
As at 1 April 2025 | 4,018
Provided during the period | 832
As at 31 March 2026 | 4,850
Net Book Value
As at 31 March 2026 | 2,496
As at 1 April 2025 | 2,824

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,460 |  | 1,050

Page 4
Page 5
Phonica Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,119 |  | 19,156
VAT Recoverable | 964 |  | -
Other debtors & prepayments | 51 |  | -
Accrued income. | 10,538 |  | -
| 18,672 |  | 19,156

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,284 |  | 10,648
Other loan | 22,557 |  | 28,557
Corporation tax | 19,518 |  | 14,577
Other taxes and social security | 1,325 |  | 828
VAT creditors | - |  | 5,944
Other creditors and accruals | 13,194 |  | 10,638
Directors' loan accounts | 756 |  | 12,092
Amounts owed to associates | - |  | 4,150
| 61,634 |  | 87,434

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,086

Page 5