Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 04485864 Mr Adam Howell Mrs Margaret Howell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04485864 2021-12-31 04485864 2022-12-31 04485864 2022-01-01 2022-12-31 04485864 frs-core:CurrentFinancialInstruments 2022-12-31 04485864 frs-core:Non-currentFinancialInstruments 2022-12-31 04485864 frs-core:ComputerEquipment 2022-12-31 04485864 frs-core:ComputerEquipment 2022-01-01 2022-12-31 04485864 frs-core:ComputerEquipment 2021-12-31 04485864 frs-core:FurnitureFittings 2022-12-31 04485864 frs-core:FurnitureFittings 2022-01-01 2022-12-31 04485864 frs-core:FurnitureFittings 2021-12-31 04485864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 04485864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 04485864 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 04485864 frs-core:WithinOneYear 2022-12-31 04485864 frs-core:SharePremium 2022-12-31 04485864 frs-core:ShareCapital 2022-12-31 04485864 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 04485864 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 04485864 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 04485864 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 04485864 frs-bus:SmallEntities 2022-01-01 2022-12-31 04485864 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 04485864 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 04485864 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 04485864 frs-bus:OrdinaryShareClass1 2022-12-31 04485864 frs-bus:Director1 2022-01-01 2022-12-31 04485864 frs-bus:Director1 2021-12-31 04485864 frs-bus:Director1 2022-12-31 04485864 frs-bus:Director2 2022-01-01 2022-12-31 04485864 1 2022-01-01 2022-12-31 04485864 2 2022-01-01 2022-12-31 04485864 3 2022-01-01 2022-12-31 04485864 frs-countries:EnglandWales 2022-01-01 2022-12-31 04485864 2020-12-31 04485864 2021-12-31 04485864 2021-01-01 2021-12-31 04485864 frs-core:CurrentFinancialInstruments 2021-12-31 04485864 frs-core:Non-currentFinancialInstruments 2021-12-31 04485864 frs-core:BetweenOneFiveYears 2021-12-31 04485864 frs-core:WithinOneYear 2021-12-31 04485864 frs-core:SharePremium 2020-12-31 04485864 frs-core:SharePremium 2021-12-31 04485864 frs-core:ShareCapital 2020-12-31 04485864 frs-core:ShareCapital 2021-12-31 04485864 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 04485864 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 04485864 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 04485864 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 04485864 1 2021-01-01 2021-12-31 04485864 2 2021-01-01 2021-12-31 04485864 3 2021-01-01 2021-12-31
Registered number: 04485864
Classroom Teachers Limited
Financial Statements
For The Year Ended 31 December 2022
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 04485864
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 641 2,472
641 2,472
CURRENT ASSETS
Debtors 5 547,913 382,411
Cash at bank and in hand 11,725 6,370
559,638 388,781
Creditors: Amounts Falling Due Within One Year 6 (510,993 ) (330,991 )
NET CURRENT ASSETS (LIABILITIES) 48,645 57,790
TOTAL ASSETS LESS CURRENT LIABILITIES 49,286 60,262
Creditors: Amounts Falling Due After More Than One Year 7 (25,400 ) (35,351 )
NET ASSETS 23,886 24,911
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Share premium account 43,500 43,500
Profit and Loss Account (29,614 ) (28,589 )
SHAREHOLDERS' FUNDS 23,886 24,911
Page 1
Page 2
For the year ending 31 December 2022 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 Adam Howell
Director
3 October 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 January 2021 10,000 43,500 (28,797 ) 24,703
Profit for the year and total comprehensive income - - 208 208
As at 31 December 2021 and 1 January 2022 10,000 43,500 (28,589 ) 24,911
Loss for the year and total comprehensive income - - (1,025 ) (1,025)
As at 31 December 2022 10,000 43,500 (29,614 ) 23,886
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Classroom Teachers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04485864 . The registered office is Unit 3, First Floor, Marlborough Business Centre, 96 George Loan, South Woodford, London, E18 1AD.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of temporary employment services to the education employment market. 
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.
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:
Leasehold Over 5 Years
Fixtures & Fittings 25% Straight Line
Computer Equipment 33.33% Straight line
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2022 2021
Directors 2 1
Consultants 7 8
Administration 4 4
13 13
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2022 9,204 20,000 21,506 50,710
Additions - - 542 542
As at 31 December 2022 9,204 20,000 22,048 51,252
Depreciation
As at 1 January 2022 6,732 20,000 21,506 48,238
Provided during the period 2,193 - 180 2,373
As at 31 December 2022 8,925 20,000 21,686 50,611
Net Book Value
As at 31 December 2022 279 - 362 641
As at 1 January 2022 2,472 - - 2,472
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 168,716 230,768
Prepayments and accrued income 350,440 118,572
Other debtors 27,081 26,702
Deferred tax current asset 1,676 3,752
Directors' loan accounts - 2,617
547,913 382,411
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Page 6
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 20,348 25,185
Bank loans and overdrafts 9,600 9,649
Other taxes and social security 385,362 251,255
Other creditors 4,969 1,312
Accruals and deferred income 2,385 4,918
Directors' loan accounts 88,329 38,672
510,993 330,991
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 25,400 35,351
8. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured by a floating charge which covers all the property or undertaking of the company.
9. Share Capital
2022 2021
Allotted, called up and fully paid £ £
10,000 Ordinary Shares of £ 1.00 each 10,000 10,000
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2022 2021
£ £
Not later than one year 13,000 -
Later than one year and not later than five years - 34,667
13,000 34,667
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2022
£ £ £ £ £
Mr Adam Howell 2,617 - 2,617 - -
The above loan is unsecured, interest free and repayable on demand.
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