Acorah Software Products - Accounts Production 17.1.130 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08670836 Ms J Hlavkova Mr L C Avramov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08670836 2024-09-30 08670836 2025-09-30 08670836 2024-10-01 2025-09-30 08670836 frs-core:CurrentFinancialInstruments 2025-09-30 08670836 frs-core:Non-currentFinancialInstruments 2025-09-30 08670836 frs-core:NetGoodwill 2025-09-30 08670836 frs-core:NetGoodwill 2024-10-01 2025-09-30 08670836 frs-core:NetGoodwill 2024-09-30 08670836 frs-core:PlantMachinery 2025-09-30 08670836 frs-core:PlantMachinery 2024-10-01 2025-09-30 08670836 frs-core:PlantMachinery 2024-09-30 08670836 frs-core:ShareCapital 2025-09-30 08670836 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08670836 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08670836 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08670836 frs-bus:SmallEntities 2024-10-01 2025-09-30 08670836 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08670836 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08670836 frs-bus:Director1 2024-10-01 2025-09-30 08670836 frs-bus:Director1 2024-09-30 08670836 frs-bus:Director1 2025-09-30 08670836 frs-bus:Director2 2024-10-01 2025-09-30 08670836 frs-bus:Director2 2024-09-30 08670836 frs-bus:Director2 2025-09-30 08670836 frs-countries:EnglandWales 2024-10-01 2025-09-30 08670836 2023-09-30 08670836 2024-09-30 08670836 2023-10-01 2024-09-30 08670836 frs-core:CurrentFinancialInstruments 2024-09-30 08670836 frs-core:Non-currentFinancialInstruments 2024-09-30 08670836 frs-core:ShareCapital 2024-09-30 08670836 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 08670836
Business Education & Consulting Limited
Financial Statements
For The Year Ended 30 September 2025
Business Education & Consulting Limited
Contents
Contents

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

Page 1
Business Education & Consulting Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08670836

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 15,828 |  | 18,994
Tangible Assets | 5 |  | - |  | 465
|  |  | 15,828 |  | 19,459
CURRENT ASSETS
Debtors | 6 | 78,885 |  | 87,976 |
Cash at bank and in hand |  | 4,102 |  | 15,410 |
|  | 82,987 |  | 103,386 |
Creditors: Amounts Falling Due Within One Year | 7 | (108,799 ) |  | (104,479 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (25,812 ) |  | (1,093 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (9,984 ) |  | 18,366
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (46,431 ) |  | (78,480 )
NET LIABILITIES |  |  | (56,415 ) |  | (60,114 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (56,515 ) |  | (60,214 )
SHAREHOLDERS' FUNDS |  |  | (56,415) |  | (60,114)

Page 1
Page 2
Business Education & Consulting 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 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 J Hlavkova Director | Mr L C Avramov Director
12/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Business Education & Consulting Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Business Education & Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08670836 . The registered office is Strand Strand, Strand Level, London, WC2R 0DT.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis, on the assumption that the company will continue to trade for the foreseeable future, despite it having net current liabilities of 25,812 (2024 - £1,093) as at the balance sheet date.
The director considers the going concern basis to be appropriate as, in their opinion, the company will be able to secure sufficient funding to enable it to pay its debts as they fall due.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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 | over 4 years

2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Business Education & Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 31,656
As at 30 September 2025 | 31,656
Amortisation
As at 1 October 2024 | 12,662
Provided during the period | 3,166
As at 30 September 2025 | 15,828
Net Book Value
As at 30 September 2025 | 15,828
As at 1 October 2024 | 18,994

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 36,196
As at 30 September 2025 | 36,196
Depreciation
As at 1 October 2024 | 35,731
Provided during the period | 465
As at 30 September 2025 | 36,196
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | 465

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 57,007 |  | 26,233
Other debtors | 21,878 |  | 61,743
| 78,885 |  | 87,976

Page 4
Page 5
Business Education & Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,421 |  | 6,853
Bank loans and overdrafts | 62,255 |  | 39,115
Amounts owed to group undertakings | 19,667 |  | 65,206
Other creditors | 14,664 |  | 465
Taxation and social security | 792 |  | (7,160 )
| 108,799 |  | 104,479

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 46,431 |  | 78,480

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

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Jana Hlavkova | - | 10,241 | - | - | 10,241
Mr Laszlo Avramov | - | 10,868 | - | - | 10,868

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