Acorah Software Products - Accounts Production 14.3.260 false true true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 12532364 Mr Alejandro Eiranova Mr John Forsyth Zedra Corporate Solutions UK Limited Forfar Education Ltd 4 The Vale, London, England SW3 6AH true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12532364 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12532364 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 12532364 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 12532364 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 12532364 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 12532364 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 12532364 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 12532364 frs-core:EntitiesControlledByKeyManagementPersonnel 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Registered number: 12532364
Forfar Chelsea Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 12532364
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 36 1,205
Tangible Assets 5 252,661 186,934
252,697 188,139
CURRENT ASSETS
Debtors 6 363,508 194,843
Cash at bank and in hand 163,692 172,094
527,200 366,937
Creditors: Amounts Falling Due Within One Year 7 (1,355,139 ) (778,059 )
NET CURRENT ASSETS (LIABILITIES) (827,939 ) (411,122 )
TOTAL ASSETS LESS CURRENT LIABILITIES (575,242 ) (222,983 )
Creditors: Amounts Falling Due After More Than One Year 8 (397,977 ) (258,755 )
NET LIABILITIES (973,219 ) (481,738 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement (973,319 ) (481,838 )
SHAREHOLDERS' FUNDS (973,219) (481,738)
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For the year ending 31 August 2023 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 Income Statement.
On behalf of the board
Mr John Forsyth
Director
2 October 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Forfar Chelsea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12532364 . The registered office is 4 The Vale, London, England, SW3 6AH.
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. The directors acknowledge the net liability position of the companies balance sheet at the period end. The parent company has undertaken to provide continuing financial support so that the company is able to pay its debts as and when they fall due.
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 services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. An impairement review has been carried out on goowill and any impairement loss is taken to the Income statement. Any remaining goodwill is amortised to income statement over its estimated economic life of 5 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of Website development costs. It is amortised to income statement over its estimated economic life of 3 years.
2.6. 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 10% Straight line
Computer Equipment 25% Straight line
2.7. Financial Instruments
Initial recognition
Financial instruments are recognised when the Company becomes a party to the contractual provisions of the instrument.

Initial measurement
Financial instruments are recognised initially at the transaction price including transaction costs.

Subsequent measurement
Basic financial instruments, including trade and other receivables/payables, and loans receivable/payable, are measured at amortised cost using the effective interest method except as noted below. For instruments that have no stated interest rate and are classified as payable or receivable within one year amortised cost is the same as the transaction price.

Gains and losses on the disposal of financial instruments are recorded in the income statement.

The Directors assess at the end of each reporting period whether there is objective evidence that financial assets that are measured at cost or amortised cost are impaired. An impairment loss is immediately recognised in the income statement.
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2.8. 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 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
2.11. Exemption from preparing consolidated financial statements
Under the Companies Act 2006 section 400, the company is exempt from the requirement to prepare and deliver consolidated financial statements because:
- The company is itself a subsidiary undertaking.
- The exemption has been approved by the shareholders of the company.
- The immediate parent company and ultimate parent undertaking is established under the law of England & Wales.
- The ultimate parent undertaking has prepared consolidated financial statements and included the company within them. These are freely available at Companies House.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2022: 16)
22 16
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4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 September 2022 40,537 3,540 44,077
As at 31 August 2023 40,537 3,540 44,077
Amortisation
As at 1 September 2022 40,536 2,336 42,872
Provided during the period - 1,169 1,169
As at 31 August 2023 40,536 3,505 44,041
Net Book Value
As at 31 August 2023 1 35 36
As at 1 September 2022 1 1,204 1,205
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 176,666 34,560 211,226
Additions 102,322 10,674 112,996
As at 31 August 2023 278,988 45,234 324,222
Depreciation
As at 1 September 2022 9,036 15,256 24,292
Provided during the period 36,697 10,572 47,269
As at 31 August 2023 45,733 25,828 71,561
Net Book Value
As at 31 August 2023 233,255 19,406 252,661
As at 1 September 2022 167,630 19,304 186,934
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 159,829 50,939
Prepayments and accrued income 125,639 65,864
Amounts owed by group undertakings 100 100
285,568 116,903
Due after more than one year
Deferred tax current asset 77,940 77,940
77,940 77,940
363,508 194,843
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 162,729 191,919
Other taxes and social security 14,722 15,944
Customer deposits held under 1 year 25,942 12,500
Customer advance receipts 190,129 183,764
Pension creditor 4,091 3,818
Accruals and deferred income 5,515 9,528
Amounts owed to parent undertaking 952,011 360,586
1,355,139 778,059
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,974 39,762
Customer deposits held over 1 year 368,003 218,993
397,977 258,755
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Forfar Education Ltd . Forfar Education Ltd was incorporated in England. Copies of the group accounts may be obtained from the secretary, 4 The Vale, London, England SW3 6AH . The ultimate controlling party is Forfar Education Ltd who controls 100% of the shares of Forfar Chelsea Limited .
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