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 08918396 Mr Stephen Woods Mrs Emma Bell Mr Harry Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08918396 2024-03-31 08918396 2025-03-31 08918396 2024-04-01 2025-03-31 08918396 frs-core:CurrentFinancialInstruments 2025-03-31 08918396 frs-core:Non-currentFinancialInstruments 2025-03-31 08918396 frs-core:BetweenOneFiveYears 2025-03-31 08918396 frs-core:ComputerEquipment 2025-03-31 08918396 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08918396 frs-core:ComputerEquipment 2024-03-31 08918396 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08918396 frs-core:NetGoodwill 2025-03-31 08918396 frs-core:NetGoodwill 2024-04-01 2025-03-31 08918396 frs-core:NetGoodwill 2024-03-31 08918396 frs-core:MotorVehicles 2025-03-31 08918396 frs-core:MotorVehicles 2024-04-01 2025-03-31 08918396 frs-core:MotorVehicles 2024-03-31 08918396 frs-core:OtherResidualIntangibleAssets 2025-03-31 08918396 frs-core:OtherResidualIntangibleAssets 2024-03-31 08918396 frs-core:PlantMachinery 2025-03-31 08918396 frs-core:PlantMachinery 2024-04-01 2025-03-31 08918396 frs-core:PlantMachinery 2024-03-31 08918396 frs-core:WithinOneYear 2025-03-31 08918396 frs-core:ShareCapital 2025-03-31 08918396 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08918396 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08918396 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08918396 frs-bus:SmallEntities 2024-04-01 2025-03-31 08918396 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08918396 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08918396 frs-bus:Director1 2024-04-01 2025-03-31 08918396 frs-bus:Director2 2024-04-01 2025-03-31 08918396 frs-bus:Director3 2024-04-01 2025-03-31 08918396 frs-countries:EnglandWales 2024-04-01 2025-03-31 08918396 2023-03-31 08918396 2024-03-31 08918396 2023-04-01 2024-03-31 08918396 frs-core:CurrentFinancialInstruments 2024-03-31 08918396 frs-core:Non-currentFinancialInstruments 2024-03-31 08918396 frs-core:BetweenOneFiveYears 2024-03-31 08918396 frs-core:WithinOneYear 2024-03-31 08918396 frs-core:ShareCapital 2024-03-31 08918396 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08918396
Vertex Instructor Training Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Vertex Instructor Training Ltd
Contents
Contents

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

Page 1
Vertex Instructor Training Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08918396

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 22,563 |  | 25,559
|  |  | 22,563 |  | 25,559
CURRENT ASSETS
Debtors | 6 | 55,371 |  | 89,812 |
Cash at bank and in hand |  | 147,225 |  | 130,561 |
|  | 202,596 |  | 220,373 |
Creditors: Amounts Falling Due Within One Year | 7 | (207,509 ) |  | (221,871 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,913 ) |  | (1,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,650 |  | 24,061
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (7,029 ) |  | (17,375 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,640 ) |  | (6,390 )
NET ASSETS |  |  | 4,981 |  | 296
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,881 |  | 196
SHAREHOLDERS' FUNDS |  |  | 4,981 |  | 296

Page 1
Page 2
Vertex Instructor Training Ltd
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

Mrs Emma Bell Director
9 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Vertex Instructor Training Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Vertex Instructor Training Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08918396 . The registered office is Unit 3, Vista Place, Coy Pond Business Park, Ingworth Road, Poole, Dorset, BH12 1JY.
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.
The Financial Statements are presented in pound sterling which is the functional currency of the company.
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.
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 the profit and loss account over its estimated economic life of 4 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are comprised of software. It is amortised to the profit and loss account over its estimated economic life of 3 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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.6. 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.
2.7. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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Vertex Instructor Training Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. 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 year 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 asset reflects 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 40,000 | 8,880 | 48,880
As at 31 March 2025 | 40,000 | 8,880 | 48,880
Amortisation
As at 1 April 2024 | 40,000 | 8,880 | 48,880
As at 31 March 2025 | 40,000 | 8,880 | 48,880
Net Book Value
As at 31 March 2025 | - | - | -
As at 1 April 2024 | - | - | -

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Vertex Instructor Training Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 8,932 | 11,895 | 29,551 | 50,378
Additions | 1,916 | - | 1,655 | 3,571
As at 31 March 2025 | 10,848 | 11,895 | 31,206 | 53,949
Depreciation
As at 1 April 2024 | 6,520 | 991 | 17,308 | 24,819
Provided during the period | 603 | 2,726 | 3,238 | 6,567
As at 31 March 2025 | 7,123 | 3,717 | 20,546 | 31,386
Net Book Value
As at 31 March 2025 | 3,725 | 8,178 | 10,660 | 22,563
As at 1 April 2024 | 2,412 | 10,904 | 12,243 | 25,559

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 54,317 |  | 59,139
Prepayments and accrued income | 1,054 |  | 673
Other debtors | - |  | 30,000
| 55,371 |  | 89,812

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,542 |  | 29,111
Bank loans and overdrafts | 10,340 |  | 10,085
Other taxes and social security | 70,290 |  | 47,573
Other creditors | 108,437 |  | 132,352
Accruals and deferred income | 2,900 |  | 2,750
| 207,509 |  | 221,871

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,029 |  | 17,375

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Vertex Instructor Training Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases total £14,900 (2024 - £6,480)

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,450 |  | -
Later than one year and not later than five years | 7,450 |  | -
| 14,900 |  | -

11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £769 (2024 - £387) were due to the fund. They are included in Other Creditors.
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