Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 05331897 Mr Curtis Wilson Mrs Tracey Wilson Mrs Tracey Wilson the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05331897 2023-04-30 05331897 2024-04-30 05331897 2023-05-01 2024-04-30 05331897 frs-core:CurrentFinancialInstruments 2024-04-30 05331897 frs-core:Non-currentFinancialInstruments 2024-04-30 05331897 frs-core:ComputerEquipment 2023-05-01 2024-04-30 05331897 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-01 2024-04-30 05331897 frs-core:FurnitureFittings 2023-05-01 2024-04-30 05331897 frs-core:OtherResidualIntangibleAssets 2024-04-30 05331897 frs-core:OtherResidualIntangibleAssets 2023-05-01 2024-04-30 05331897 frs-core:OtherResidualIntangibleAssets 2023-04-30 05331897 frs-core:PlantMachinery 2024-04-30 05331897 frs-core:PlantMachinery 2023-05-01 2024-04-30 05331897 frs-core:PlantMachinery 2023-04-30 05331897 frs-core:ShareCapital 2024-04-30 05331897 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05331897 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05331897 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 05331897 frs-bus:SmallEntities 2023-05-01 2024-04-30 05331897 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05331897 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05331897 1 2023-05-01 2024-04-30 05331897 frs-bus:Director1 2023-05-01 2024-04-30 05331897 frs-bus:Director2 2023-05-01 2024-04-30 05331897 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 05331897 frs-countries:EnglandWales 2023-05-01 2024-04-30 05331897 2022-04-30 05331897 2023-04-30 05331897 2022-05-01 2023-04-30 05331897 frs-core:CurrentFinancialInstruments 2023-04-30 05331897 frs-core:Non-currentFinancialInstruments 2023-04-30 05331897 frs-core:ShareCapital 2023-04-30 05331897 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 05331897
Andrell Education Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05331897
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 109,272 142,462
Tangible Assets 5 80,276 64,469
189,548 206,931
CURRENT ASSETS
Stocks 6 25,410 26,507
Debtors 7 371,358 428,282
Cash at bank and in hand (17 ) 19
396,751 454,808
Creditors: Amounts Falling Due Within One Year 8 (533,726 ) (541,765 )
NET CURRENT ASSETS (LIABILITIES) (136,975 ) (86,957 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,573 119,974
Creditors: Amounts Falling Due After More Than One Year 9 (32,652 ) (86,494 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,252 ) (7,604 )
NET ASSETS 4,669 25,876
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 4,569 25,776
SHAREHOLDERS' FUNDS 4,669 25,876
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For the year ending 30 April 2024 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 Curtis Wilson
Director
7 January 2025
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
Andrell Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05331897 . The registered office is Premier House, High Street, Crigglestone, Wakefield, WF4 3EB.
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.
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.
2.3. Research and Development
Research expenditure is written off as incurred.

Development expenditure is also written off, except where the diredctors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the identifiable expenditure is deferred and amortised over the period during which the company is expected to benefit. This period is usually between three and five years.

Provision is made for any impairment.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intangible assets are initially measured at cost. After initial 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 nil years.

Intellectual property rights are amortised to the profit and loss account over its estimated economic life of ten years.
2.5. 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:
Plant & Machinery 20% on a straight line basis
Fixtures & Fittings 20% on a straight line basis
Computer Equipment 33% on a straight line basis
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 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.
2.9. 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.
2.10. Government Grant
Government grants are recognised in the profit and loss account 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 profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account 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 profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 6)
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4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 May 2023 540,585
As at 30 April 2024 540,585
Amortisation
As at 1 May 2023 398,123
Provided during the period 33,190
As at 30 April 2024 431,313
Net Book Value
As at 30 April 2024 109,272
As at 1 May 2023 142,462
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2023 348,364
Additions 25,641
As at 30 April 2024 374,005
Depreciation
As at 1 May 2023 283,895
Provided during the period 9,834
As at 30 April 2024 293,729
Net Book Value
As at 30 April 2024 80,276
As at 1 May 2023 64,469
6. Stocks
2024 2023
£ £
Materials 25,410 26,507
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,540 84,353
Other debtors 343,818 343,929
371,358 428,282
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 46,586 85,106
Bank loans and overdrafts 70,252 74,812
Other creditors 303,978 278,349
Taxation and social security 112,910 103,498
533,726 541,765
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,000 25,000
Other creditors 17,652 61,494
32,652 86,494
10. Secured Creditors
Of the creditors falling due within and more than one year the following amounts are secured.

The bank overdraft and two bank loans are secured in favour of HSBC Bank Plc under a debenture dated 22 October 2011 providing a fixed and floating charge over the assets and undertaking of the company.

Further security is provided by way of a personal guarantee given by Mr C and Mrs T Wilson, the directors, supported by a second charge over their private residence together with a seocnd legal mortgage over another jointly owned freehold property.

The overdraft facility is £65,000 and interest is charged at 5.5% above the bank's prevailing base rate.

The bank loans respectively attract inererst rates of 4.5% and 5.5% above the bank's prevailing base rate.
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their ownership of 100% of the issued share capital in the company.
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