Acorah Software Products - Accounts Production 16.1.200 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11935543 Mrs Lisa Gray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11935543 2023-09-30 11935543 2024-09-30 11935543 2023-10-01 2024-09-30 11935543 frs-core:CurrentFinancialInstruments 2024-09-30 11935543 frs-core:ComputerEquipment 2024-09-30 11935543 frs-core:ComputerEquipment 2023-10-01 2024-09-30 11935543 frs-core:ComputerEquipment 2023-09-30 11935543 frs-core:ShareCapital 2024-09-30 11935543 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11935543 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11935543 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11935543 frs-bus:SmallEntities 2023-10-01 2024-09-30 11935543 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11935543 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11935543 frs-bus:Director1 2023-10-01 2024-09-30 11935543 frs-bus:Director1 2023-09-30 11935543 frs-bus:Director1 2024-09-30 11935543 frs-countries:EnglandWales 2023-10-01 2024-09-30 11935543 2022-09-30 11935543 2023-09-30 11935543 2022-10-01 2023-09-30 11935543 frs-core:CurrentFinancialInstruments 2023-09-30 11935543 frs-core:ShareCapital 2023-09-30 11935543 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11935543
Learning Solutions Today Ltd
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11935543
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 194 258
194 258
CURRENT ASSETS
Debtors 5 16,077 10,545
Cash at bank and in hand 4,699 9,281
20,776 19,826
Creditors: Amounts Falling Due Within One Year 6 (20,912 ) (20,082 )
NET CURRENT ASSETS (LIABILITIES) (136 ) (256 )
TOTAL ASSETS LESS CURRENT LIABILITIES 58 2
NET ASSETS 58 2
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 57 1
SHAREHOLDERS' FUNDS 58 2
Page 1
Page 2
For the year ending 30 September 2024 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 her 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 Lisa Gray
Director
19 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Learning Solutions Today Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11935543 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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:
Computer Equipment 25% Reducing balance
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
3. Average Number of Employees
The average number of employees, including directors, during the period was as follows: 1 (2023: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 817
As at 30 September 2024 817
Depreciation
As at 1 October 2023 559
Provided during the period 64
As at 30 September 2024 623
Net Book Value
As at 30 September 2024 194
As at 1 October 2023 258
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,400 8,400
Other debtors 13,677 2,145
16,077 10,545
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 3,788 4,286
Taxation and social security 17,124 15,796
20,912 20,082
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £13,388
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mrs Lisa Gray 1,677 11,711 - - 13,388
The above loan is unsecured, interest free and repayable on demand.
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