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 08616011 Mr Peter Armitage Linda Burden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08616011 2024-07-31 08616011 2025-07-31 08616011 2024-08-01 2025-07-31 08616011 frs-core:CurrentFinancialInstruments 2025-07-31 08616011 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08616011 frs-core:FurnitureFittings 2024-08-01 2025-07-31 08616011 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 08616011 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08616011 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 08616011 frs-core:MotorVehicles 2024-08-01 2025-07-31 08616011 frs-core:PlantMachinery 2025-07-31 08616011 frs-core:PlantMachinery 2024-08-01 2025-07-31 08616011 frs-core:PlantMachinery 2024-07-31 08616011 frs-core:ShareCapital 2025-07-31 08616011 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08616011 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08616011 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08616011 frs-bus:SmallEntities 2024-08-01 2025-07-31 08616011 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08616011 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08616011 frs-bus:Director1 2024-08-01 2025-07-31 08616011 frs-bus:Director2 2024-08-01 2025-07-31 08616011 frs-core:CurrentFinancialInstruments 6 2025-07-31 08616011 frs-countries:EnglandWales 2024-08-01 2025-07-31 08616011 2023-07-31 08616011 2024-07-31 08616011 2023-08-01 2024-07-31 08616011 frs-core:CurrentFinancialInstruments 2024-07-31 08616011 frs-core:ShareCapital 2024-07-31 08616011 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 08616011 frs-core:CurrentFinancialInstruments 6 2024-07-31
Registered number: 08616011
Fibreplus Telecommunications College Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
BOA Accountancy Limited t/a Berkeley Hall
Unit D2 Southgate
Commerce Park
Frome
BA11 2RY
Fibreplus Telecommunications College Limited
Contents
Contents

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

Page 1
Fibreplus Telecommunications College Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 08616011

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 470,884 |  | 483,252
|  |  | 470,884 |  | 483,252
CURRENT ASSETS
Debtors | 6 | 10,000 |  | - |
Cash at bank and in hand |  | 493 |  | 1,867 |
|  | 10,493 |  | 1,867 |
Creditors: Amounts Falling Due Within One Year | 7 | (917,002 ) |  | (881,222 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (906,509 ) |  | (879,355 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (435,625 ) |  | (396,103 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (243 )
NET LIABILITIES |  |  | (435,625 ) |  | (396,346 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 400 |  | 400
Profit and Loss Account |  |  | (436,025 ) |  | (396,746 )
SHAREHOLDERS' FUNDS |  |  | (435,625) |  | (396,346)

Page 1
Page 2
Fibreplus Telecommunications 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 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

Linda Burden Director
27/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fibreplus Telecommunications College Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Fibreplus Telecommunications College Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08616011 . The registered office is Moorfield Hoopers Pool, Southwick, Trowbridge, Wiltshire, BA14 9NG.
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. 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:

Freehold | 2% straight line
Plant & Machinery | 33% straight line
Motor Vehicles | 33% straight line
Fixtures & Fittings | 20% straight line
Computer Equipment | 33% straight line

2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 year 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 asset reflects 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.
...CONTINUED
Page 3
Page 4
Fibreplus Telecommunications College Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Taxation - continued
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.
3. Average Number of Employees
1Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 August 2024 | 554,410 | 78,787 | 633,197
Disposals | - | (33,825 ) | (33,825 )
As at 31 July 2025 | 554,410 | 44,962 | 599,372
Depreciation
As at 1 August 2024 | 72,438 | 77,507 | 149,945
Provided during the period | 11,088 | 1,280 | 12,368
Disposals | - | (33,825 ) | (33,825 )
As at 31 July 2025 | 83,526 | 44,962 | 128,488
Net Book Value
As at 31 July 2025 | 470,884 | - | 470,884
As at 1 August 2024 | 481,972 | 1,280 | 483,252

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,000 |  | -

Page 4
Page 5
Fibreplus Telecommunications College Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 173 |  | 626
Corporation tax | (21 ) |  | (21 )
VAT | 1,667 |  | -
Intercompany account | 914,183 |  | 880,617
Accruals | 1,000 |  | -
| 917,002 |  | 881,222

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 400 |  | 400

Page 5