Acorah Software Products - Accounts Production 12.4.009 false 14 September 2020 30 September 2021 30 September 2021 12878698 Mrs Yvonne Alcock Mr Michael Alcock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12878698 2020-09-13 12878698 2021-09-30 12878698 2020-09-14 2021-09-30 12878698 frs-core:CurrentFinancialInstruments 2021-09-30 12878698 frs-core:CurrentFinancialInstruments 2020-09-14 2021-09-30 12878698 frs-core:Non-currentFinancialInstruments 2021-09-30 12878698 frs-core:Non-currentFinancialInstruments 2020-09-14 2021-09-30 12878698 frs-core:CurrentFinancialInstruments 2020-09-14 2021-09-30 12878698 frs-core:CurrentFinancialInstruments 2021-09-30 12878698 frs-core:AfterOneYear 2020-09-14 2021-09-30 12878698 frs-core:BetweenOneFiveYears 2020-09-14 2021-09-30 12878698 frs-core:BetweenOneFiveYears 2021-09-30 12878698 frs-core:ComputerEquipment 2021-09-30 12878698 frs-core:ComputerEquipment 2020-09-14 2021-09-30 12878698 frs-core:ComputerEquipment 2020-09-13 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Registered number: 12878698
Paradigm Elearning Limited
Unaudited ABRIDGED Financial Statements
For the Period 14 September 2020 to 30 September 2021
Newtons Accountants Limited

Chartered Certified Accountants

470 Hucknall Road
Nottingham
Nottinghamshire
NG5 1FX
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12878698
30 September 2021
Notes £ £
FIXED ASSETS
Tangible Assets 3 61,027
61,027
CURRENT ASSETS
Debtors 113
Cash at bank and in hand 13,119
13,232
Creditors: Amounts Falling Due Within One Year (1,653 )
NET CURRENT ASSETS (LIABILITIES) 11,579
TOTAL ASSETS LESS CURRENT LIABILITIES 72,606
Creditors: Amounts Falling Due After More Than One Year (82,578)
NET LIABILITIES (9,972 )
CAPITAL AND RESERVES
Called up share capital 4 2
Profit and Loss Account (9,974 )
SHAREHOLDERS' FUNDS (9,972)
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For the period ending 30 September 2021 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2021 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Michael Alcock
Director
14/09/2022
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1
1
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3. Tangible Assets
Total
£
Cost
As at 14 September 2020 -
Additions 61,027
As at 30 September 2021 61,027
Net Book Value
As at 30 September 2021 61,027
As at 14 September 2020 -
4. Share Capital
30 September 2021
Allotted, Called up and fully paid 2
5. Directors Advances, Credits and Guarantees
During the period the directors introduced net funds of £82,578. At the period end the directors are owed £82,578 from the company. This is included in creditors due in more than one year.
6. General Information
Paradigm Elearning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12878698 . The registered office is 470 Hucknall Road, Nottingham, Nottinghamshire, NG5 1FX.
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