Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 29 April 2025 29 April 2025 05106703 Mr Jason Keeley Mrs Louise Keeley Mr Jason Keeley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05106703 2024-04-30 05106703 2025-04-29 05106703 2024-05-01 2025-04-29 05106703 frs-core:CurrentFinancialInstruments 2025-04-29 05106703 frs-core:Non-currentFinancialInstruments 2025-04-29 05106703 frs-core:ComputerEquipment 2025-04-29 05106703 frs-core:ComputerEquipment 2024-05-01 2025-04-29 05106703 frs-core:ComputerEquipment 2024-04-30 05106703 frs-core:PlantMachinery 2025-04-29 05106703 frs-core:PlantMachinery 2024-05-01 2025-04-29 05106703 frs-core:PlantMachinery 2024-04-30 05106703 frs-core:ShareCapital 2025-04-29 05106703 frs-core:RetainedEarningsAccumulatedLosses 2025-04-29 05106703 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-29 05106703 frs-bus:FilletedAccounts 2024-05-01 2025-04-29 05106703 frs-bus:SmallEntities 2024-05-01 2025-04-29 05106703 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-29 05106703 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-29 05106703 frs-bus:Director1 2024-05-01 2025-04-29 05106703 frs-bus:Director1 2024-04-30 05106703 frs-bus:Director1 2025-04-29 05106703 frs-bus:Director2 2024-05-01 2025-04-29 05106703 frs-bus:Director2 2024-04-30 05106703 frs-bus:Director2 2025-04-29 05106703 frs-bus:CompanySecretary1 2024-05-01 2025-04-29 05106703 frs-countries:EnglandWales 2024-05-01 2025-04-29 05106703 2023-04-30 05106703 2024-04-30 05106703 2023-05-01 2024-04-30 05106703 frs-core:CurrentFinancialInstruments 2024-04-30 05106703 frs-core:Non-currentFinancialInstruments 2024-04-30 05106703 frs-core:WithinOneYear 2024-04-30 05106703 frs-core:ShareCapital 2024-04-30 05106703 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05106703
Ikon Training Limited
Unaudited Financial Statements
For The Year Ended 29 April 2025
SAS Accounting Services Ltd
The Colchester Centre
Hawkins Road
Colchester
CO2 8JX
Ikon Training Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ikon Training Limited
Statement of Financial Position
As At 29 April 2025
Statement of Financial Position
Registered number: 05106703

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 74,489 |  | 89,976
|  |  | 74,489 |  | 89,976
CURRENT ASSETS
Debtors | 5 | 171,651 |  | 304,778 |
Cash at bank and in hand |  | 182,124 |  | 96,892 |
|  | 353,775 |  | 401,670 |
Creditors: Amounts Falling Due Within One Year | 6 | (206,190 ) |  | (293,304 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 147,585 |  | 108,366
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 222,074 |  | 198,342
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (219,305 ) |  | (193,694 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,931 ) |  | (1,931 )
NET ASSETS |  |  | 838 |  | 2,717
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Income Statement |  |  | 828 |  | 2,707
SHAREHOLDERS' FUNDS |  |  | 838 |  | 2,717

Page 1
Page 2
Ikon Training Limited
Statement of Financial Position (continued)
As At 29 April 2025
For the year ending 29 April 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 Jason Keeley Director | Mrs Louise Keeley Director
25th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ikon Training Limited
Notes to the Financial Statements
For The Year Ended 29 April 2025
Notes to the Financial Statements
1. General Information
Ikon Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05106703 . The registered office is Unit 5, 3 Rivers Business Park, Felixstowe Road, Ipswich, IP10 0BF.
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 stated at cost less depreciation. 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
Computer Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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.
...CONTINUED
Page 3
Page 4
Ikon Training Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 16)
21 16
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 120,087 | 49,133 | 169,220
As at 29 April 2025 | 120,087 | 49,133 | 169,220
Depreciation
As at 1 May 2024 | 76,831 | 2,413 | 79,244
Provided during the period | 10,815 | 4,672 | 15,487
As at 29 April 2025 | 87,646 | 7,085 | 94,731
Net Book Value
As at 29 April 2025 | 32,441 | 42,048 | 74,489
As at 1 May 2024 | 43,256 | 46,720 | 89,976

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 80,959 |  | 177,240
Prepayments and accrued income | - |  | 8,755
Other debtors | 40,692 |  | 118,783
Directors' loan accounts | 50,000 |  | -
| 171,651 |  | 304,778

Page 4
Page 5
Ikon Training Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 432
Trade creditors | 12,789 |  | 16,503
Bank loans and overdrafts | 22,830 |  | 22,830
Corporation tax | 98,734 |  | 39,028
Other taxes and social security | 14,596 |  | 10,825
VAT | 56,593 |  | 61,124
Net wages | 602 |  | -
Other creditors | 46 |  | 1,562
Accruals and deferred income | - |  | 141,000
| 206,190 |  | 293,304

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 219,305 |  | 193,694

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 432

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 29 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jason Keeley | - | 25,000 | - | - | 25,000
Mrs Louise Keeley | - | 25,000 | - | - | 25,000

The above loan is unsecured, interest free and repayable on demand.
Page 5