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 07000822 Mrs Trudi Francis Mr Christopher Bucknall true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07000822 2024-12-31 07000822 2025-12-31 07000822 2025-01-01 2025-12-31 07000822 frs-core:CurrentFinancialInstruments 2025-12-31 07000822 frs-core:ShareCapital 2025-12-31 07000822 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07000822 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07000822 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07000822 frs-bus:SmallEntities 2025-01-01 2025-12-31 07000822 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07000822 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07000822 1 2025-01-01 2025-12-31 07000822 frs-bus:Director1 2025-01-01 2025-12-31 07000822 frs-bus:Director2 2025-01-01 2025-12-31 07000822 frs-countries:EnglandWales 2025-01-01 2025-12-31 07000822 2023-12-31 07000822 2024-12-31 07000822 2024-01-01 2024-12-31 07000822 frs-core:CurrentFinancialInstruments 2024-12-31 07000822 frs-core:ShareCapital 2024-12-31 07000822 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07000822
Lem 2 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Cleverdons
Chartered Accountants
Lem 2 Limited
Contents
Contents

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

Page 1
Lem 2 Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07000822

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
Creditors: Amounts Falling Due Within One Year | 4 | (20,098 ) |  | (18,636 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,098 ) |  | (18,636 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (20,098 ) |  | (18,636 )
NET LIABILITIES |  |  | (20,098 ) |  | (18,636 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | (20,099 ) |  | (18,637 )
SHAREHOLDERS' FUNDS |  |  | (20,098) |  | (18,636)

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

Mrs Trudi Francis Director | Mr Christopher Bucknall Director
16 August 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Lem 2 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Lem 2 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07000822 . The registered office is 7 The Broadway, Broadstairs, Kent, CT10 2AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements have been prepared on the going concern basis. The company is reliant on the continuing support of its immediate parent company and the parent company of the group to meet its liabilities as they fall due for the foreseeable future.
The directors have a reasonable expectation that the necessary resources will be available as required. For this reason, the directors believe it is appropriate to continue to adopt the going concern basis in preparing the annual report and accounts.
2.2. 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: NIL (2024: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 18,670 |  | 17,208
Other creditors | 1,428 |  | 1,428
| 20,098 |  | 18,636

Page 2
Page 3
Lem 2 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Share Capital

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

6. Ultimate Controlling Party
Phoenix Films Holdings Ltd (whose registered office is Nerine Chambers, PO Box 905, Road Town, Tortola, B.V.I.) is the parent company of the group within which this company belongs and for which group financial statements are prepared.
Page 3