Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03947778 Mrs Lynda Dopson Mr Stephen Dopson Mrs Kelly Conroy Mrs Lynda Dopson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03947778 2023-12-31 03947778 2024-12-31 03947778 2024-01-01 2024-12-31 03947778 frs-core:CurrentFinancialInstruments 2024-12-31 03947778 frs-core:ComputerEquipment 2024-12-31 03947778 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03947778 frs-core:ComputerEquipment 2023-12-31 03947778 frs-core:FurnitureFittings 2024-12-31 03947778 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03947778 frs-core:FurnitureFittings 2023-12-31 03947778 frs-core:MotorVehicles 2024-01-01 2024-12-31 03947778 frs-core:PlantMachinery 2024-12-31 03947778 frs-core:PlantMachinery 2024-01-01 2024-12-31 03947778 frs-core:PlantMachinery 2023-12-31 03947778 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03947778 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 03947778 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03947778 frs-bus:SmallEntities 2024-01-01 2024-12-31 03947778 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03947778 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03947778 frs-bus:Director1 2024-01-01 2024-12-31 03947778 frs-bus:Director2 2024-01-01 2024-12-31 03947778 frs-bus:Director3 2024-01-01 2024-12-31 03947778 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03947778 frs-countries:EnglandWales 2024-01-01 2024-12-31 03947778 2022-12-31 03947778 2023-12-31 03947778 2023-01-01 2023-12-31 03947778 frs-core:CurrentFinancialInstruments 2023-12-31 03947778 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03947778
Independent Training Standards Scheme And Register Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Accounting Partnership Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 03947778
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,028 7,186
6,028 7,186
CURRENT ASSETS
Stocks 5 400 400
Debtors 6 63,803 67,027
Cash at bank and in hand 561,061 561,390
625,264 628,817
Creditors: Amounts Falling Due Within One Year 7 (25,337 ) (24,477 )
NET CURRENT ASSETS (LIABILITIES) 599,927 604,340
TOTAL ASSETS LESS CURRENT LIABILITIES 605,955 611,526
NET ASSETS 605,955 611,526
Income and Expenditure Account 605,955 611,526
MEMBERS' FUNDS 605,955 611,526
For the year ending 31 December 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 and Expenditure Account.
On behalf of the board
Mrs Lynda Dopson
Director
Mrs Kelly Conroy
Director
05/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Independent Training Standards Scheme And Register Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03947778 . The registered office is 4 Millbanke Court,, Millbanke Way, Bracknell, Berkshire, RG12 1RP.
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.

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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,024 3,485 17,008 22,517
Additions - - 850 850
As at 31 December 2024 2,024 3,485 17,858 23,367
Depreciation
As at 1 January 2024 1,284 3,131 10,916 15,331
Provided during the period 185 88 1,735 2,008
As at 31 December 2024 1,469 3,219 12,651 17,339
Net Book Value
As at 31 December 2024 555 266 5,207 6,028
As at 1 January 2024 740 354 6,092 7,186
5. Stocks
2024 2023
£ £
Materials 400 400
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 46,830 50,218
Other debtors 16,973 16,809
63,803 67,027
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 870 2,585
Taxation and social security 24,467 21,892
25,337 24,477
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3