Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04077741 Kerry Bentley Kerry Bentley DBC Academies Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04077741 2024-07-31 04077741 2025-07-31 04077741 2024-08-01 2025-07-31 04077741 frs-core:CurrentFinancialInstruments 2025-07-31 04077741 frs-core:BetweenOneFiveYears 2025-07-31 04077741 frs-core:ComputerEquipment 2025-07-31 04077741 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04077741 frs-core:ComputerEquipment 2024-07-31 04077741 frs-core:FurnitureFittings 2025-07-31 04077741 frs-core:FurnitureFittings 2024-08-01 2025-07-31 04077741 frs-core:FurnitureFittings 2024-07-31 04077741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 04077741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 04077741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 04077741 frs-core:PlantMachinery 2024-08-01 2025-07-31 04077741 frs-core:WithinOneYear 2025-07-31 04077741 frs-core:ShareCapital 2025-07-31 04077741 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04077741 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04077741 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04077741 frs-bus:SmallEntities 2024-08-01 2025-07-31 04077741 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04077741 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04077741 1 2024-08-01 2025-07-31 04077741 frs-bus:Director1 2024-08-01 2025-07-31 04077741 frs-bus:Director1 2024-07-31 04077741 frs-bus:Director1 2025-07-31 04077741 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04077741 frs-countries:EnglandWales 2024-08-01 2025-07-31 04077741 2023-07-31 04077741 2024-07-31 04077741 2023-08-01 2024-07-31 04077741 frs-core:CurrentFinancialInstruments 2024-07-31 04077741 frs-core:BetweenOneFiveYears 2024-07-31 04077741 frs-core:WithinOneYear 2024-07-31 04077741 frs-core:ShareCapital 2024-07-31 04077741 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04077741 frs-core:CurrentFinancialInstruments 1 2024-07-31
Registered number: 04077741
Derby Business College Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Derby Business College Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Derby Business College Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04077741

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 62,721 |  | 110,221
|  |  | 62,721 |  | 110,221
CURRENT ASSETS
Debtors | 5 | 534,767 |  | 796,294 |
Cash at bank and in hand |  | 858,932 |  | 835,854 |
|  | 1,393,699 |  | 1,632,148 |
Creditors: Amounts Falling Due Within One Year | 6 | (313,548 ) |  | (428,156 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,080,151 |  | 1,203,992
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,142,872 |  | 1,314,213
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,680 ) |  | (27,555 )
NET ASSETS |  |  | 1,127,192 |  | 1,286,658
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,127,092 |  | 1,286,558
SHAREHOLDERS' FUNDS |  |  | 1,127,192 |  | 1,286,658

Page 1
Page 2
Derby Business College Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 director acknowledges her 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

Kerry Bentley Director
5 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Derby Business College Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Derby Business College Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04077741 . The registered office is Friary Works, 119a Friar Gate, Derby, DE1 1EX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 July 2025 (2024: year ended 31 July 2024).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
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:

Leasehold | 20% straight line
Plant & Machinery | 20% reducing balance
Fixtures & Fittings | 20% straight line
Computer Equipment | 33% straight line

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found and impairment loss is recognised in the profit and loss account.
2.6. 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 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 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 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 profit or loss 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.
Page 3
Page 4
Derby Business College Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. 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: 80 (2024: 77)
80 77
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 49,016 | 47,193 | 283,470 | 379,679
Additions | - | 266 | 3,889 | 4,155
Disposals | (2,700 ) | (23,035 ) | (65,953 ) | (91,688 )
As at 31 July 2025 | 46,316 | 24,424 | 221,406 | 292,146
Depreciation
As at 1 August 2024 | 28,071 | 29,578 | 211,809 | 269,458
Provided during the period | 9,803 | 7,489 | 30,337 | 47,629
Disposals | (2,160 ) | (19,549 ) | (65,953 ) | (87,662 )
As at 31 July 2025 | 35,714 | 17,518 | 176,193 | 229,425
Net Book Value
As at 31 July 2025 | 10,602 | 6,906 | 45,213 | 62,721
As at 1 August 2024 | 20,945 | 17,615 | 71,661 | 110,221

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 447,084 |  | 712,739
Prepayments and accrued income | 70,668 |  | 60,285
Other debtors | 17,015 |  | 13,556
Director's loan account | - |  | 9,714
| 534,767 |  | 796,294

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 87,337 |  | 149,257
Corporation tax | 88,778 |  | 145,084
Other taxes and social security | 66,959 |  | 59,627
VAT | 1,098 |  | 1,694
Other creditors | 68,398 |  | 22,235
Accruals and deferred income | 850 |  | 50,259
Director's loan account | 128 |  | -
| 313,548 |  | 428,156

Page 4
Page 5
Derby Business College Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Share Capital

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

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 84,543 |  | 103,438
Later than one year and not later than five years | 87,281 |  | 216,697
| 171,824 |  | 320,135

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

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Kerry Bentley | 9,714 | 2,203 | (12,045 ) | - | (128 )

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
At the year end there was an amount owed by the parent company of £3,459 (2024: owed to the parent company £12,383). The balance is repayable on demand and is interest free.
11. Exceptional Items
During the year, costs of £65,136 were incurred due to office closures and staff redundancies.
12. Ultimate Parent Undertaking and Controlling Party
The ultimate controlling party is DBC Academies Limited who controls 100% of the shares of Derby Business College Limited .
Page 5