Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08204204 Mr K R Prescott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08204204 2024-12-31 08204204 2025-12-31 08204204 2025-01-01 2025-12-31 08204204 frs-core:CurrentFinancialInstruments 2025-12-31 08204204 frs-core:Non-currentFinancialInstruments 2025-12-31 08204204 frs-core:ComputerEquipment 2025-12-31 08204204 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08204204 frs-core:ComputerEquipment 2024-12-31 08204204 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 08204204 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 08204204 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 08204204 frs-core:FurnitureFittings 2025-12-31 08204204 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08204204 frs-core:FurnitureFittings 2024-12-31 08204204 frs-core:ShareCapital 2025-12-31 08204204 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08204204 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08204204 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08204204 frs-bus:SmallEntities 2025-01-01 2025-12-31 08204204 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08204204 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08204204 frs-bus:Director1 2025-01-01 2025-12-31 08204204 frs-countries:EnglandWales 2025-01-01 2025-12-31 08204204 2023-12-31 08204204 2024-12-31 08204204 2024-01-01 2024-12-31 08204204 frs-core:CurrentFinancialInstruments 2024-12-31 08204204 frs-core:Non-currentFinancialInstruments 2024-12-31 08204204 frs-core:ShareCapital 2024-12-31 08204204 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08204204
Hodos Media Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08204204
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 230,310 171,921
Tangible Assets 5 371 676
230,681 172,597
CURRENT ASSETS
Debtors 6 57,968 54,587
Cash at bank and in hand 135 -
58,103 54,587
Creditors: Amounts Falling Due Within One Year 7 (43,191 ) (97,092 )
NET CURRENT ASSETS (LIABILITIES) 14,912 (42,505 )
TOTAL ASSETS LESS CURRENT LIABILITIES 245,593 130,092
Creditors: Amounts Falling Due After More Than One Year 8 (10,994 ) (13,976 )
NET ASSETS 234,599 116,116
CAPITAL AND RESERVES
Called up share capital 9 65,700 65,700
Profit and Loss Account 168,899 50,416
SHAREHOLDERS' FUNDS 234,599 116,116
Page 1
Page 2
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 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 K R Prescott
Director
7th September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hodos Media Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08204204 . The registered office is Peregrine House, Ford Lane, Arundel, West Sussex, BN18 0DF.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are intially measured at cost. After intial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Development costs are being amortised evenly over their estimated useful life of 5 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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reduicng balance
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
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Page 4
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2025 171,921
Additions 58,389
As at 31 December 2025 230,310
Net Book Value
As at 31 December 2025 230,310
As at 1 January 2025 171,921
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 3,563 2,837 6,400
As at 31 December 2025 3,563 2,837 6,400
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 January 2025 3,433 2,291 5,724
Provided during the period 130 175 305
As at 31 December 2025 3,563 2,466 6,029
Net Book Value
As at 31 December 2025 - 371 371
As at 1 January 2025 130 546 676
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 57,968 54,587
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,758 45,696
Other creditors 35,437 45,269
Taxation and social security 4,996 6,127
43,191 97,092
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 10,994 13,976
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 65,700 65,700
Page 5