Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07025855 Andrew Channon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07025855 2024-09-30 07025855 2025-09-30 07025855 2024-10-01 2025-09-30 07025855 frs-core:CurrentFinancialInstruments 2025-09-30 07025855 frs-core:FurnitureFittings 2025-09-30 07025855 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07025855 frs-core:FurnitureFittings 2024-09-30 07025855 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 07025855 frs-core:PlantMachinery 2025-09-30 07025855 frs-core:PlantMachinery 2024-10-01 2025-09-30 07025855 frs-core:PlantMachinery 2024-09-30 07025855 frs-core:ShareCapital 2025-09-30 07025855 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07025855 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07025855 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07025855 frs-bus:SmallEntities 2024-10-01 2025-09-30 07025855 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07025855 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07025855 frs-bus:Director1 2024-10-01 2025-09-30 07025855 frs-countries:EnglandWales 2024-10-01 2025-09-30 07025855 2023-09-30 07025855 2024-09-30 07025855 2023-10-01 2024-09-30 07025855 frs-core:CurrentFinancialInstruments 2024-09-30 07025855 frs-core:ShareCapital 2024-09-30 07025855 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07025855
Channicool Training Services Limited
Financial Statements
For The Year Ended 30 September 2025
Channicool Training Services Limited
Contents
Contents

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

Page 1
Channicool Training Services Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07025855

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,478 |  | 13,385
|  |  | 13,478 |  | 13,385
CURRENT ASSETS
Debtors | 5 | 4,514 |  | 12,425 |
Cash at bank and in hand |  | 59,242 |  | 56,383 |
|  | 63,756 |  | 68,808 |
Creditors: Amounts Falling Due Within One Year | 6 | (36,090 ) |  | (47,539 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,666 |  | 21,269
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,144 |  | 34,654
NET ASSETS |  |  | 41,144 |  | 34,654
CAPITAL AND RESERVES
Called up share capital | 7 |  | 5 |  | 5
Profit and Loss Account |  |  | 41,139 |  | 34,649
SHAREHOLDERS' FUNDS |  |  | 41,144 |  | 34,654

Page 1
Page 2
Channicool Training Services Limited
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Andrew Channon Director
23 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Channicool Training Services Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Channicool Training Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07025855 . The registered office is 2 Broadley Court, Parkwood Close, Roborough, Plymouth, PL6 7SQ.
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:

Leasehold | 10 % straight line
Plant & Machinery | 20% straight line
Fixtures & Fittings | 25% 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 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.
Current 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
Channicool Training Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 30,753 | 15,578 | 46,331
Additions | 4,063 | - | 4,063
As at 30 September 2025 | 34,816 | 15,578 | 50,394
Depreciation
As at 1 October 2024 | 19,171 | 13,775 | 32,946
Provided during the period | 3,519 | 451 | 3,970
As at 30 September 2025 | 22,690 | 14,226 | 36,916
Net Book Value
As at 30 September 2025 | 12,126 | 1,352 | 13,478
As at 1 October 2024 | 11,582 | 1,803 | 13,385

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,551 |  | 9,360
Prepayments and accrued income | 2,963 |  | 2,706
VAT | - |  | 359
| 4,514 |  | 12,425

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,862 |  | 10,940
Corporation tax | 17,294 |  | 18,733
Other taxes and social security | 2,060 |  | 3,139
VAT | 2,420 |  | -
Accruals and deferred income | 10,975 |  | 14,580
Director's loan account | 479 |  | 147
| 36,090 |  | 47,539

Page 4
Page 5
Channicool Training Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

Page 5