Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04046567 Mr Andrew Ward Mrs Gillian Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04046567 2024-10-31 04046567 2025-10-31 04046567 2024-11-01 2025-10-31 04046567 frs-core:CurrentFinancialInstruments 2025-10-31 04046567 frs-core:Non-currentFinancialInstruments 2025-10-31 04046567 frs-core:ComputerEquipment 2025-10-31 04046567 frs-core:ComputerEquipment 2024-11-01 2025-10-31 04046567 frs-core:ComputerEquipment 2024-10-31 04046567 frs-core:FurnitureFittings 2025-10-31 04046567 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04046567 frs-core:FurnitureFittings 2024-10-31 04046567 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 04046567 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 04046567 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 04046567 frs-core:PlantMachinery 2025-10-31 04046567 frs-core:PlantMachinery 2024-11-01 2025-10-31 04046567 frs-core:PlantMachinery 2024-10-31 04046567 frs-core:ShareCapital 2025-10-31 04046567 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04046567 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04046567 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04046567 frs-bus:SmallEntities 2024-11-01 2025-10-31 04046567 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04046567 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04046567 frs-bus:Director1 2024-11-01 2025-10-31 04046567 frs-bus:Director2 2024-11-01 2025-10-31 04046567 1 2024-11-01 2025-10-31 04046567 frs-countries:EnglandWales 2024-11-01 2025-10-31 04046567 2023-10-31 04046567 2024-10-31 04046567 2023-11-01 2024-10-31 04046567 frs-core:CurrentFinancialInstruments 2024-10-31 04046567 frs-core:Non-currentFinancialInstruments 2024-10-31 04046567 frs-core:ShareCapital 2024-10-31 04046567 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04046567 1 2023-11-01 2024-10-31
Registered number: 04046567
Award Learning Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Abacus Accountancy
105 Courtyard Studios
Lakes Innovation Centre
Braintree
Essex
CM7 3AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04046567
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,552 12,709
12,552 12,709
CURRENT ASSETS
Stocks 5 - 6,500
Debtors 6 27,096 31,218
Cash at bank and in hand 3,685 6,665
30,781 44,383
Creditors: Amounts Falling Due Within One Year 7 (23,312 ) (25,028 )
NET CURRENT ASSETS (LIABILITIES) 7,469 19,355
TOTAL ASSETS LESS CURRENT LIABILITIES 20,021 32,064
Creditors: Amounts Falling Due After More Than One Year 8 (19,864 ) (33,386 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (385 ) (165 )
NET LIABILITIES (228 ) (1,487 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (230 ) (1,489 )
SHAREHOLDERS' FUNDS (228) (1,487)
Page 1
Page 2
For the year ending 31 October 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 Andrew Ward
Director
18/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Award Learning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04046567 . The registered office is 105 Courtyard Studios, Lakes Innovation Centre, Braintree, Essex, CM7 3AN.
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.
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 10% straight line
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
3 3
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 13,157 22,227 3,394 17,465 56,243
Additions - - - 2,250 2,250
Disposals - - - (16,430 ) (16,430 )
As at 31 October 2025 13,157 22,227 3,394 3,285 42,063
Depreciation
As at 1 November 2024 1,315 22,105 3,306 16,808 43,534
Provided during the period 1,315 31 22 626 1,994
Disposals - - - (16,017 ) (16,017 )
As at 31 October 2025 2,630 22,136 3,328 1,417 29,511
Net Book Value
As at 31 October 2025 10,527 91 66 1,868 12,552
As at 1 November 2024 11,842 122 88 657 12,709
5. Stocks
2025 2024
£ £
Work in progress - 6,500
6. Debtors
2025 2024
£ £
Due within one year
Due after more than one year
Trade debtors 9,615 13,737
Other debtors 17,481 17,481
27,096 31,218
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 111 350
Bank loans and overdrafts - 3,144
Bank loans - Funding Circle (2) 7,689 7,689
Other creditors 10,537 7,455
Taxation and social security 4,975 6,390
23,312 25,028
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - Funding Circle (2) over 1 year 19,864 27,553
Other creditors - 5,833
19,864 33,386
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5