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Registered number: 10239321
Complete Tuition Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 10239321
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,219 2,471
3,219 2,471
CURRENT ASSETS
Stocks 24,998 -
Debtors 5 206,208 397,027
Cash at bank and in hand 319,960 60,889
551,166 457,916
Creditors: Amounts Falling Due Within One Year 6 (233,695 ) (144,021 )
NET CURRENT ASSETS (LIABILITIES) 317,471 313,895
TOTAL ASSETS LESS CURRENT LIABILITIES 320,690 316,366
Creditors: Amounts Falling Due After More Than One Year 7 (9,073 ) (284,198 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (805 ) (618 )
NET ASSETS 310,812 31,550
CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Income Statement 305,812 26,550
SHAREHOLDERS' FUNDS 310,812 31,550
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For the year ending 30 November 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 Income Statement.
On behalf of the board
Mr O M Naylor
Director
13/05/2025
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
Complete Tuition Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10239321 . The registered office is 28 Otley Road, Harrogate, North Yorkshire, HG2 0DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered net of Value Added Tax.
D2C sales are recognised on a point of sale basis.
B2B sales are recognised in full on date of invoice issued due to contractual terms.
2.3. 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 33.33% Straight Line
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
2.7. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
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2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. 
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2023: 29)
41 29
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2023 23,727
Additions 4,829
Disposals (23,727 )
As at 30 November 2024 4,829
Depreciation
As at 1 December 2023 21,256
Provided during the period 1,610
Disposals (21,256 )
As at 30 November 2024 1,610
Net Book Value
As at 30 November 2024 3,219
As at 1 December 2023 2,471
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 163,163 34,955
Prepayments and accrued income 41,774 1,882
Other debtors - 360,190
Net wages 910 -
Directors' loan accounts 361 -
206,208 397,027
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,739 -
Bank loans and overdrafts 1,625 1,625
Corporation tax 97,510 -
Other taxes and social security 43,115 17,342
VAT 59,440 30,670
Other creditors 12,733 2,798
Accruals and deferred income 7,533 61,586
Directors' loan accounts - 30,000
233,695 144,021
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,073 10,698
Other creditors - 273,500
9,073 284,198
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £23,617 (2023 - £14,223). 
Contributions totalling £6,727 (2023 - £2,681) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
9. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Oliver Naylor 31,000 - (31,000 ) - -
Mr Lewis Wilding 296,200 - (295,839 ) - 361
The loans are interest free and repayable on demand.
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10. Related Party Transactions
Included in creditors: amounts falling due within one year, is the following directors loan account balance:
Mr M P Phillpott - £nil (2023 - £30,000)
The loan is interest free and repayable on demand.
11. Ultimate Controlling Party
The compThe company is a 90% owned subsidiary undertaking of Naylor Wilding Holdings Ltd.
The registered office of Naylor Wilding Holdings Ltd is 28 Otley Road, Harrogate, North Yorkshire, HG2 0DN.
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