Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 11179043 R Stevenson S McQueen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11179043 2024-07-31 11179043 2025-07-31 11179043 2024-08-01 2025-07-31 11179043 frs-core:CurrentFinancialInstruments 2025-07-31 11179043 frs-core:Non-currentFinancialInstruments 2025-07-31 11179043 frs-core:ComputerEquipment 2025-07-31 11179043 frs-core:ComputerEquipment 2024-08-01 2025-07-31 11179043 frs-core:ComputerEquipment 2024-07-31 11179043 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 11179043 frs-core:FurnitureFittings 2025-07-31 11179043 frs-core:FurnitureFittings 2024-08-01 2025-07-31 11179043 frs-core:FurnitureFittings 2024-07-31 11179043 frs-core:OtherResidualIntangibleAssets 2025-07-31 11179043 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 11179043 frs-core:OtherResidualIntangibleAssets 2024-07-31 11179043 frs-core:ShareCapital 2025-07-31 11179043 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11179043 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11179043 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11179043 frs-bus:SmallEntities 2024-08-01 2025-07-31 11179043 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 11179043 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11179043 frs-core:UnlistedNon-exchangeTraded 2025-07-31 11179043 frs-core:UnlistedNon-exchangeTraded 2024-07-31 11179043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 11179043 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 11179043 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 11179043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 11179043 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 11179043 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 11179043 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 11179043 frs-bus:Director1 2024-08-01 2025-07-31 11179043 frs-bus:Director2 2024-08-01 2025-07-31 11179043 frs-countries:EnglandWales 2024-08-01 2025-07-31 11179043 2023-07-31 11179043 2024-07-31 11179043 2023-08-01 2024-07-31 11179043 frs-core:CurrentFinancialInstruments 2024-07-31 11179043 frs-core:Non-currentFinancialInstruments 2024-07-31 11179043 frs-core:ShareCapital 2024-07-31 11179043 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 11179043
Bright Heart Education Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Bright Heart Education Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Bright Heart Education Ltd
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Bright Heart Education Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bright Heart Education Ltd for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Bright Heart Education Ltd , as a body, in accordance with the terms of our engagement letter dated 16 October 2025. Our work has been undertaken solely to prepare for your approval the accounts of Bright Heart Education Ltd and state those matters that we have agreed to state to the directors of Bright Heart Education Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bright Heart Education Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Bright Heart Education Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bright Heart Education Ltd . You consider that Bright Heart Education Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Bright Heart Education Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

10/04/2026

Julia Allnutt Ltd
2 Southampton Road
Ringwood
Hampshire
BH24 1HY
Page 1
Page 2
Bright Heart Education Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 11179043

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,432 |  | 3,365
Tangible Assets | 5 |  | 3,717 |  | 5,019
Investments | 6 |  | 1,515 |  | 103
|  |  | 11,664 |  | 8,487
CURRENT ASSETS
Debtors | 7 | 399,142 |  | 301,842 |
Cash at bank and in hand |  | 239,287 |  | 212,953 |
|  | 638,429 |  | 514,795 |
Creditors: Amounts Falling Due Within One Year | 8 | (440,793 ) |  | (382,378 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 197,636 |  | 132,417
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 209,300 |  | 140,904
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (6,650 ) |  | (8,279 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,537 ) |  | (1,255 )
NET ASSETS |  |  | 200,113 |  | 131,370
CAPITAL AND RESERVES
Called up share capital | 10 |  | 7,500 |  | 7,500
Profit and Loss Account |  |  | 192,613 |  | 123,870
SHAREHOLDERS' FUNDS |  |  | 200,113 |  | 131,370

Page 2
Page 3
Bright Heart Education Ltd
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 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

S McQueen Director
10/04/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Bright Heart Education Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Bright Heart Education Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11179043 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs and a licence agreement. They are amortised to the profit and loss account over their estimated economic life of 3 and 10 years respectively.
2.4. 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:

Fixtures & Fittings | 3-5 Years Straight line
Computer Equipment | 3 Years Straight line

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 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 4
Page 5
Bright Heart Education Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 9)
10 9
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 16,537
Additions | 4,968
As at 31 July 2025 | 21,505
Amortisation
As at 1 August 2024 | 13,172
Provided during the period | 1,901
As at 31 July 2025 | 15,073
Net Book Value
As at 31 July 2025 | 6,432
As at 1 August 2024 | 3,365

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 2,028 | 6,603 | 8,631
Additions | 189 | 1,790 | 1,979
Disposals | (197 ) | (536 ) | (733 )
As at 31 July 2025 | 2,020 | 7,857 | 9,877
Depreciation
As at 1 August 2024 | 998 | 2,614 | 3,612
Provided during the period | 631 | 2,338 | 2,969
Disposals | (186 ) | (235 ) | (421 )
As at 31 July 2025 | 1,443 | 4,717 | 6,160
Net Book Value
As at 31 July 2025 | 577 | 3,140 | 3,717
As at 1 August 2024 | 1,030 | 3,989 | 5,019

Page 5
Page 6
Bright Heart Education Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 1,945
Additions | 50
As at 31 July 2025 | 1,995
Provision
As at 1 August 2024 | 1,842
Added in period | 53
Reversal of past impairments | (1,415 )
As at 31 July 2025 | 480
Net Book Value
As at 31 July 2025 | 1,515
As at 1 August 2024 | 103

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 210,374 |  | 137,119
Other debtors | 188,768 |  | 164,723
| 399,142 |  | 301,842

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 280 |  | -
Bank loans and overdrafts | 1,629 |  | 1,629
Amounts owed to group undertakings | 2,721 |  | 2,975
Other creditors | 266,640 |  | 211,131
Taxation and social security | 169,523 |  | 166,643
| 440,793 |  | 382,378

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 6,650 |  | 8,279

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 7,500 |  | 7,500

Page 6