Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13809730 Mr Leon Edwards Mrs Victoria Bacon Mrs Lyndsey Edwards Leon Edwards true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13809730 2024-03-31 13809730 2025-03-31 13809730 2024-04-01 2025-03-31 13809730 frs-core:CurrentFinancialInstruments 2025-03-31 13809730 frs-core:Non-currentFinancialInstruments 2025-03-31 13809730 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 13809730 frs-core:NetGoodwill 2025-03-31 13809730 frs-core:NetGoodwill 2024-04-01 2025-03-31 13809730 frs-core:NetGoodwill 2024-03-31 13809730 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 13809730 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 13809730 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 13809730 frs-core:MotorVehicles 2025-03-31 13809730 frs-core:MotorVehicles 2024-04-01 2025-03-31 13809730 frs-core:MotorVehicles 2024-03-31 13809730 frs-core:OtherResidualIntangibleAssets 2025-03-31 13809730 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 13809730 frs-core:OtherResidualIntangibleAssets 2024-03-31 13809730 frs-core:PlantMachinery 2025-03-31 13809730 frs-core:PlantMachinery 2024-04-01 2025-03-31 13809730 frs-core:PlantMachinery 2024-03-31 13809730 frs-core:SharePremium 2025-03-31 13809730 frs-core:ShareCapital 2025-03-31 13809730 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13809730 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13809730 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13809730 frs-bus:SmallEntities 2024-04-01 2025-03-31 13809730 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13809730 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13809730 1 2024-04-01 2025-03-31 13809730 frs-bus:Director1 2024-04-01 2025-03-31 13809730 frs-bus:Director2 2024-04-01 2025-03-31 13809730 frs-bus:Director3 2024-04-01 2025-03-31 13809730 frs-core:Non-currentFinancialInstruments 1 2025-03-31 13809730 frs-core:CurrentFinancialInstruments 2 2025-03-31 13809730 frs-core:CurrentFinancialInstruments 3 2025-03-31 13809730 frs-core:CurrentFinancialInstruments 4 2025-03-31 13809730 frs-countries:EnglandWales 2024-04-01 2025-03-31 13809730 2023-03-31 13809730 2024-03-31 13809730 2023-04-01 2024-03-31 13809730 frs-core:CurrentFinancialInstruments 2024-03-31 13809730 frs-core:Non-currentFinancialInstruments 2024-03-31 13809730 frs-core:SharePremium 2024-03-31 13809730 frs-core:ShareCapital 2024-03-31 13809730 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13809730 frs-core:Non-currentFinancialInstruments 1 2024-03-31 13809730 frs-core:CurrentFinancialInstruments 2 2024-03-31 13809730 frs-core:Non-currentFinancialInstruments 2 2024-03-31 13809730 frs-core:CurrentFinancialInstruments 3 2024-03-31 13809730 frs-core:CurrentFinancialInstruments 4 2024-03-31
Registered number: 13809730
Pushforward Secondary Education Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Pushforward Secondary Education Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Pushforward Secondary Education Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13809730

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 35,980 |  | 30,679
Tangible Assets | 5 |  | 110,163 |  | 63,200
|  |  | 146,143 |  | 93,879
CURRENT ASSETS
Debtors | 6 | 72,724 |  | 246,604 |
Cash at bank and in hand |  | 13,371 |  | 52,834 |
|  | 86,095 |  | 299,438 |
Creditors: Amounts Falling Due Within One Year | 7 | (87,367 ) |  | (163,387 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,272 ) |  | 136,051
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 144,871 |  | 229,930
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (131,932 ) |  | -
NET ASSETS |  |  | 12,939 |  | 229,930
CAPITAL AND RESERVES
Called up share capital | 9 |  | 125 |  | 101
Share premium account |  |  | 24 |  | 24
Profit and Loss Account |  |  | 12,790 |  | 229,805
SHAREHOLDERS' FUNDS |  |  | 12,939 |  | 229,930

Page 1
Page 2
Pushforward Secondary Education Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board

Mr Leon Edwards Director
04/09/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Pushforward Secondary Education Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Pushforward Secondary Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13809730 . The registered office is Ground Floor, Unit 6, Hillside Business Park, Bury St Edmunds, IP32 7EA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:

Leasehold | 25%
Plant & Machinery | 25%
Motor Vehicles | 25%

2.6. 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 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 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.
...CONTINUED
Page 3
Page 4
Pushforward Secondary Education Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation - continued
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 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.
2.7. 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: 68 (2024: 57)
68 57
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 51,133 | - | 51,133
Additions | - | 15,528 | 15,528
As at 31 March 2025 | 51,133 | 15,528 | 66,661
Amortisation
As at 1 April 2024 | 20,454 | - | 20,454
Provided during the period | 10,227 | - | 10,227
As at 31 March 2025 | 30,681 | - | 30,681
Net Book Value
As at 31 March 2025 | 20,452 | 15,528 | 35,980
As at 1 April 2024 | 30,679 | - | 30,679

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 9,037 | 58,006 | 7,400 | 74,443
Additions | 19,778 | 38,002 | 3,200 | 60,980
Disposals | - | (6,995 ) | - | (6,995 )
As at 31 March 2025 | 28,815 | 89,013 | 10,600 | 128,428

...CONTINUED
Page 4
Page 5
Pushforward Secondary Education Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 315 | 9,812 | 1,116 | 11,243
Provided during the period | 262 | 12,325 | 1,430 | 14,017
Disposals | - | (6,995 ) | - | (6,995 )
As at 31 March 2025 | 577 | 15,142 | 2,546 | 18,265
Net Book Value
As at 31 March 2025 | 28,238 | 73,871 | 8,054 | 110,163
As at 1 April 2024 | 8,722 | 48,194 | 6,284 | 63,200

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 472,386 |  | 172,879
Primary Intercompany | (117,090 ) |  | 2,108
Post 16 Intercompany | (370,348 ) |  | -
Youth Support Intercompany | 1,944 |  | -
Other debtors (4) | 2,108 |  | -
Corporation tax recoverable assets | - |  | 18,582
Deferred tax current asset | 16,118 |  | 2,132
| 5,118 |  | 195,701
Due after more than one year
Vic Bacon Commercial Loan | 25,000 |  | -
Deposit Held | 42,606 |  | 38,503
Pushforward Primary Education - Intercompany Loan | - |  | 12,400
| 67,606 |  | 50,903
| 72,724 |  | 246,604

The Intercompany Loan made to Pushforward Primary Education Limited was for pre-trading expenses, the company did not start trading until 1st April 2024 and was made with agreement of all directors and shareholders.
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Bank loans and overdrafts | 43,844 |  | -
Corporation tax | 124 |  | -
VAT | 41,215 |  | 161,963
Directors' loan accounts | 2,184 |  | 1,425
| 87,367 |  | 163,387

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
HMRC VAT & PAYE DEBT | 131,932 |  | -

Page 5
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Pushforward Secondary Education Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 125 |  | 101

10. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Leon Edwards | 129,923 | -
Mrs Lyndsey Edwards | 86,615 | -

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 216,540 |  | 236,000

12. Related Party Transactions
A loan of £25.000 was made to one of the Directors during the financial year. This loan was on a commercial basis with interest being paid at the going market rate
Victoria BaconDirector and ShareholderCommercial loan of £25,000

Victoria Bacon

Director and Shareholder

Commercial loan of £25,000

13. Ultimate Controlling Party
The company's ultimate controlling party is Leon Edwards by virtue of his ownership of 60% of the issued share capital in the company.
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