Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07489378 Miss Maisie-Jane Harris Ms Tracey Jenkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07489378 2024-01-31 07489378 2025-01-31 07489378 2024-02-01 2025-01-31 07489378 frs-core:CurrentFinancialInstruments 2025-01-31 07489378 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 07489378 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07489378 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 07489378 frs-core:PlantMachinery 2025-01-31 07489378 frs-core:PlantMachinery 2024-02-01 2025-01-31 07489378 frs-core:PlantMachinery 2024-01-31 07489378 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07489378 frs-bus:CompanyLimitedByGuarantee 2024-02-01 2025-01-31 07489378 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07489378 frs-bus:SmallEntities 2024-02-01 2025-01-31 07489378 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07489378 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07489378 frs-bus:Director1 2024-02-01 2025-01-31 07489378 frs-bus:Director2 2024-02-01 2025-01-31 07489378 frs-countries:EnglandWales 2024-02-01 2025-01-31 07489378 2023-01-31 07489378 2024-01-31 07489378 2023-02-01 2024-01-31 07489378 frs-core:CurrentFinancialInstruments 2024-01-31 07489378 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07489378
Origin Training Project Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Atlas Accounting Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07489378
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,343 338
2,343 338
CURRENT ASSETS
Debtors 5 19,045 6,376
Cash at bank and in hand 23,830 8,666
42,875 15,042
Creditors: Amounts Falling Due Within One Year 6 (12,308 ) (7,498 )
NET CURRENT ASSETS (LIABILITIES) 30,567 7,544
TOTAL ASSETS LESS CURRENT LIABILITIES 32,910 7,882
NET ASSETS 32,910 7,882
Income and Expenditure Account 32,910 7,882
MEMBERS' FUNDS 32,910 7,882
For the year ending 31 January 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
Miss Maisie-Jane Harris
Director
Ms Tracey Jenkins
Director
30/10/2025
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
Origin Training Project Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 07489378 . The registered office is 12 Vestry Close, Andover, Hampshire, SP10 3FZ.
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:
Freehold 25% on reducing balance
Plant & Machinery 25% on reducing balance
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit for the year, 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 year was: 7 (2024: 7)
7 7
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 February 2024 10,931 - 10,931
Additions - 2,785 2,785
As at 31 January 2025 10,931 2,785 13,716
Depreciation
As at 1 February 2024 10,593 - 10,593
Provided during the period 84 696 780
As at 31 January 2025 10,677 696 11,373
Net Book Value
As at 31 January 2025 254 2,089 2,343
As at 1 February 2024 338 - 338
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,026 6,509
Other debtors 19 (133)
19,045 6,376
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 6,912 6,226
Taxation and social security 5,396 1,272
12,308 7,498
7. Pension Commitments
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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