Acorah Software Products - Accounts Production 16.5.460 false true false 3 September 2024 30 September 2025 30 September 2025 15933279 Mr John Sanderson Mrs Louise Sanderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15933279 2024-09-02 15933279 2025-09-30 15933279 2024-09-03 2025-09-30 15933279 frs-core:ComputerEquipment 2025-09-30 15933279 frs-core:ComputerEquipment 2024-09-03 2025-09-30 15933279 frs-core:ComputerEquipment 2024-09-02 15933279 frs-core:FurnitureFittings 2025-09-30 15933279 frs-core:FurnitureFittings 2024-09-03 2025-09-30 15933279 frs-core:FurnitureFittings 2024-09-02 15933279 frs-core:ShareCapital 2025-09-30 15933279 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15933279 frs-bus:PrivateLimitedCompanyLtd 2024-09-03 2025-09-30 15933279 frs-bus:FilletedAccounts 2024-09-03 2025-09-30 15933279 frs-bus:SmallEntities 2024-09-03 2025-09-30 15933279 frs-bus:AuditExemptWithAccountantsReport 2024-09-03 2025-09-30 15933279 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-03 2025-09-30 15933279 frs-bus:Director1 2024-09-03 2025-09-30 15933279 frs-bus:Director2 2024-09-03 2025-09-30 15933279 frs-countries:EnglandWales 2024-09-03 2025-09-30
Loxley Learning Ltd
Financial Statements
For the Period 3 September 2024 to 30 September 2025
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Loxley Learning Ltd For the Period 3 September 2024 to 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Loxley Learning Ltd For the Period 3 September 2024 to 30 September 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Loxley Learning Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Loxley Learning Ltd and state those matters that we have agreed to state to the directors of Loxley Learning Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Loxley Learning Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Loxley Learning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Loxley Learning Ltd . You consider that Loxley Learning Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Loxley Learning Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
21 October 2025
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: 15933279
30 September 2025
Notes £ £
FIXED ASSETS
Tangible assets 4 539
539
CURRENT ASSETS
Debtors 604
Cash at bank and in hand 15,687
16,291
Creditors: Amounts Falling Due Within One Year (8,316 )
NET CURRENT ASSETS (LIABILITIES) 7,975
TOTAL ASSETS LESS CURRENT LIABILITIES 8,514
NET ASSETS 8,514
CAPITAL AND RESERVES
Called up share capital 5 100
Income Statement 8,414
SHAREHOLDERS' FUNDS 8,514
Page 2
Page 3
For the period ending 30 September 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 Statement.
On behalf of the board
Mr John Sanderson
Director
21 October 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Loxley Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15933279 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.
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, excluding discounts, rebates, value added tax and other sales tax.
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:
Fixtures & fittings 20% reducing balance
Computer equipment 33% reducing balance
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible assets
Fixtures & fittings Computer equipment Total
£ £ £
Cost
As at 3 September 2024 - - -
Additions 150 625 775
As at 30 September 2025 150 625 775
Depreciation
As at 3 September 2024 - - -
Provided during the period 30 206 236
As at 30 September 2025 30 206 236
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2025 120 419 539
As at 3 September 2024 - - -
5. Share Capital
30 September 2025
£
Allotted, Called up and fully paid 100
Page 5