Acorah Software Products - Accounts Production 16.5.460 false true false 19 February 2024 31 March 2025 31 March 2025 15504715 Mr Leon Edwards Mrs Victoria Bacon Mrs Lyndsey Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15504715 2024-02-18 15504715 2025-03-31 15504715 2024-02-19 2025-03-31 15504715 frs-core:CurrentFinancialInstruments 2025-03-31 15504715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-19 2025-03-31 15504715 frs-core:MotorVehicles 2024-02-19 2025-03-31 15504715 frs-core:PlantMachinery 2025-03-31 15504715 frs-core:PlantMachinery 2024-02-19 2025-03-31 15504715 frs-core:PlantMachinery 2024-02-18 15504715 frs-core:ShareCapital 2025-03-31 15504715 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15504715 frs-bus:PrivateLimitedCompanyLtd 2024-02-19 2025-03-31 15504715 frs-bus:FilletedAccounts 2024-02-19 2025-03-31 15504715 frs-bus:SmallEntities 2024-02-19 2025-03-31 15504715 frs-bus:AuditExempt-NoAccountantsReport 2024-02-19 2025-03-31 15504715 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-19 2025-03-31 15504715 frs-bus:Director1 2024-02-19 2025-03-31 15504715 frs-bus:Director2 2024-02-19 2025-03-31 15504715 frs-bus:Director2 2024-02-18 15504715 frs-bus:Director2 2025-03-31 15504715 frs-bus:Director3 2024-02-19 2025-03-31 15504715 frs-countries:EnglandWales 2024-02-19 2025-03-31
Registered number: 15504715
Pushforward Primary Education Limited
Unaudited Financial Statements
For the Period 19 February 2024 to 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15504715
31 March 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 6,336
6,336
CURRENT ASSETS
Debtors 5 152,370
Cash at bank and in hand 4,085
156,455
Creditors: Amounts Falling Due Within One Year 6 (124,527 )
NET CURRENT ASSETS (LIABILITIES) 31,928
TOTAL ASSETS LESS CURRENT LIABILITIES 38,264
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,267 )
NET ASSETS 36,997
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 36,996
SHAREHOLDERS' FUNDS 36,997
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For the period 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 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pushforward Primary Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15504715 . The registered office is Ground Floor, 6 Hillside Business Park, Bury St. Edmunds, Suffolk, 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. 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%
2.4. 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.
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 profit or loss for the period, 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 period was: 14
14
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 19 February 2024 -
Additions 6,393
As at 31 March 2025 6,393
Depreciation
As at 19 February 2024 -
Provided during the period 57
As at 31 March 2025 57
Net Book Value
As at 31 March 2025 6,336
As at 19 February 2024 -
5. Debtors
31 March 2025
£
Due within one year
Trade debtors 56,280
Other debtors 96,090
152,370
6. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Trade creditors 80,038
Bank loans and overdrafts 2,129
Other creditors 985
Taxation and social security 41,375
124,527
7. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 1
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 19 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Lyndsey Edwards - 984 - - 984
The above loan is unsecured, interest free and repayable on demand.
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