Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 07535277 Ms Ruth Henderson Mrs Cheryl Brooker Mr Albert Moolenburgh Mr Marcus Preston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07535277 2024-02-29 07535277 2025-02-28 07535277 2024-03-01 2025-02-28 07535277 frs-core:CurrentFinancialInstruments 2025-02-28 07535277 frs-core:ComputerEquipment 2025-02-28 07535277 frs-core:ComputerEquipment 2024-03-01 2025-02-28 07535277 frs-core:ComputerEquipment 2024-02-29 07535277 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-01 2025-02-28 07535277 frs-core:OtherResidualIntangibleAssets 2025-02-28 07535277 frs-core:OtherResidualIntangibleAssets 2024-03-01 2025-02-28 07535277 frs-core:OtherResidualIntangibleAssets 2024-02-29 07535277 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 07535277 frs-bus:CompanyLimitedByGuarantee 2024-03-01 2025-02-28 07535277 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 07535277 frs-bus:SmallEntities 2024-03-01 2025-02-28 07535277 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 07535277 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 07535277 frs-bus:Director1 2024-03-01 2025-02-28 07535277 frs-bus:Director2 2024-03-01 2025-02-28 07535277 frs-bus:Director3 2024-03-01 2025-02-28 07535277 frs-bus:Director4 2024-03-01 2025-02-28 07535277 frs-countries:EnglandWales 2024-03-01 2025-02-28 07535277 2023-02-28 07535277 2024-02-29 07535277 2023-03-01 2024-02-29 07535277 frs-core:CurrentFinancialInstruments 2024-02-29 07535277 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 07535277
The Recess College
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07535277
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,668 7,214
Tangible Assets 5 1,545 -
6,213 7,214
CURRENT ASSETS
Debtors 6 (25,966 ) (53,873 )
Cash at bank and in hand 130,647 153,247
104,681 99,374
Creditors: Amounts Falling Due Within One Year 7 (84,342 ) (81,789 )
NET CURRENT ASSETS (LIABILITIES) 20,339 17,585
TOTAL ASSETS LESS CURRENT LIABILITIES 26,552 24,799
NET ASSETS 26,552 24,799
Income and Expenditure Account 26,552 24,799
MEMBERS' FUNDS 26,552 24,799
For the year ending 28 February 2025 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 Cheryl Brooker
Director
17/09/2025
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
The Recess College is a private company, limited by guarantee, incorporated in England & Wales, registered number 07535277 . The registered office is Flat 1 Macklin House, 1-7 Macklin Street, London, WC2B 5NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is the website build.  It is amortised to income and expenditure account over its estimated economic life of 3 years.
2.4. 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:
Computer Equipment 4 year straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 March 2024 7,638
As at 28 February 2025 7,638
Amortisation
As at 1 March 2024 424
Provided during the period 2,546
As at 28 February 2025 2,970
Net Book Value
As at 28 February 2025 4,668
As at 1 March 2024 7,214
Page 2
Page 3
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2024 2,039
Additions 1,725
As at 28 February 2025 3,764
Depreciation
As at 1 March 2024 2,039
Provided during the period 180
As at 28 February 2025 2,219
Net Book Value
As at 28 February 2025 1,545
As at 1 March 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 24,331 14,588
Prepayments and accrued income (50,297 ) (68,461 )
(25,966 ) (53,873 )
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,022 20,584
Other creditors 1,135 2,286
Directors' loan accounts 60,185 58,919
84,342 81,789
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