Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12861345 Ms F I Lam Mr S Worker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12861345 2024-09-30 12861345 2025-09-30 12861345 2024-10-01 2025-09-30 12861345 frs-core:CurrentFinancialInstruments 2025-09-30 12861345 frs-core:ComputerEquipment 2025-09-30 12861345 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12861345 frs-core:ComputerEquipment 2024-09-30 12861345 frs-core:PlantMachinery 2025-09-30 12861345 frs-core:PlantMachinery 2024-10-01 2025-09-30 12861345 frs-core:PlantMachinery 2024-09-30 12861345 frs-core:ShareCapital 2025-09-30 12861345 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12861345 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12861345 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12861345 frs-bus:SmallEntities 2024-10-01 2025-09-30 12861345 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12861345 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12861345 frs-bus:Director1 2024-10-01 2025-09-30 12861345 frs-bus:Director2 2024-10-01 2025-09-30 12861345 frs-countries:EnglandWales 2024-10-01 2025-09-30 12861345 2023-09-30 12861345 2024-09-30 12861345 2023-10-01 2024-09-30 12861345 frs-core:CurrentFinancialInstruments 2024-09-30 12861345 frs-core:ShareCapital 2024-09-30 12861345 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
The Purposeful Leadership Company Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
The Purposeful Leadership Company Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Purposeful Leadership Company Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12861345

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,713 |  | 1,429
|  |  | 1,713 |  | 1,429
CURRENT ASSETS
Debtors | 5 | 36,873 |  | 12,648 |
Cash at bank and in hand |  | 257,367 |  | 218,354 |
|  | 294,240 |  | 231,002 |
Creditors: Amounts Falling Due Within One Year | 6 | (55,369 ) |  | (52,291 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 238,871 |  | 178,711
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 240,584 |  | 180,140
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (428 ) |  | (1,002 )
NET ASSETS |  |  | 240,156 |  | 179,138
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 240,154 |  | 179,136
SHAREHOLDERS' FUNDS |  |  | 240,156 |  | 179,138

Page 1
Page 2
The Purposeful Leadership Company Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year 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 Profit and Loss Account.
On behalf of the board

Ms F I Lam Director
27 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Purposeful Leadership Company Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
The Purposeful Leadership Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12861345 . The registered office is Mill House, Liphook Road, Haslemere, Surrey, GU27 3QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Plant & Machinery | Straight line at 20%
Computer Equipment | Straight line at 25%

2.4. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and a deferred tax provision where necessary in accordance with accounting standards.
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 material 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. Where a reliable tax rate cannot be forecast, a deferred tax provision is calculated at the highest tax rate possibly applicable, based on tax rates (and tax laws) enacted by the end of the reporting date. 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 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
The Purposeful Leadership Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 448 | 4,253 | 4,701
Additions | 485 | 831 | 1,316
Disposals | - | (626 ) | (626 )
As at 30 September 2025 | 933 | 4,458 | 5,391
Depreciation
As at 1 October 2024 | 294 | 2,978 | 3,272
Provided during the period | 187 | 845 | 1,032
Disposals | - | (626 ) | (626 )
As at 30 September 2025 | 481 | 3,197 | 3,678
Net Book Value
As at 30 September 2025 | 452 | 1,261 | 1,713
As at 1 October 2024 | 154 | 1,275 | 1,429

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 29,775 |  | 8,036
Other debtors | 7,098 |  | 4,612
| 36,873 |  | 12,648

Included within debtors is a loan of £4,644 (2024 - £12,108 credit) from the directors. The loan is unsecured, interest free and repayable on demand.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9 |  | 21
Other creditors | 36,069 |  | 37,475
Taxation and social security | 19,291 |  | 14,795
| 55,369 |  | 52,291

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4