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 09542115 Mr Gregory Casseleux Mr Christophe Magaud iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09542115 2024-07-31 09542115 2025-07-31 09542115 2024-08-01 2025-07-31 09542115 frs-core:CurrentFinancialInstruments 2025-07-31 09542115 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 09542115 frs-core:OtherResidualIntangibleAssets 2025-07-31 09542115 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 09542115 frs-core:OtherResidualIntangibleAssets 2024-07-31 09542115 frs-core:PlantMachinery 2025-07-31 09542115 frs-core:PlantMachinery 2024-08-01 2025-07-31 09542115 frs-core:PlantMachinery 2024-07-31 09542115 frs-core:SharePremium 2025-07-31 09542115 frs-core:ShareCapital 2025-07-31 09542115 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09542115 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09542115 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09542115 frs-bus:SmallEntities 2024-08-01 2025-07-31 09542115 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09542115 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09542115 frs-bus:Director1 2024-08-01 2025-07-31 09542115 frs-bus:Director2 2024-08-01 2025-07-31 09542115 frs-countries:EnglandWales 2024-08-01 2025-07-31 09542115 2023-07-31 09542115 2024-07-31 09542115 2023-08-01 2024-07-31 09542115 frs-core:CurrentFinancialInstruments 2024-07-31 09542115 frs-core:SharePremium 2024-07-31 09542115 frs-core:ShareCapital 2024-07-31 09542115 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09542115
Wolf Learning Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
TS Partners Ltd
9 High Street
Wellington
Somerset
TA21 8QT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09542115
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 709 3,543
Tangible Assets 5 2,858 9,400
3,567 12,943
CURRENT ASSETS
Debtors 6 345,035 370,669
Cash at bank and in hand 43,711 47,380
388,746 418,049
Creditors: Amounts Falling Due Within One Year 7 (17,439 ) (20,170 )
NET CURRENT ASSETS (LIABILITIES) 371,307 397,879
TOTAL ASSETS LESS CURRENT LIABILITIES 374,874 410,822
NET ASSETS 374,874 410,822
CAPITAL AND RESERVES
Called up share capital 8 157 157
Share premium account 88,199 88,199
Profit and Loss Account 286,518 322,466
SHAREHOLDERS' FUNDS 374,874 410,822
Page 1
Page 2
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
Mr Christophe Magaud
Director
14/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wolf Learning Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09542115 . The registered office is c/o Tax Shop Accountants, 9 High Street, Wellington, Somerset, TA21 8QT.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs and is amortised to the profit and loss account over its estimated economic life of 4 years.
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:
Plant & Machinery 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 10)
4 10
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 11,336
As at 31 July 2025 11,336
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 August 2024 7,793
Provided during the period 2,834
As at 31 July 2025 10,627
Net Book Value
As at 31 July 2025 709
As at 1 August 2024 3,543
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2024 37,935
Additions 1,790
Disposals (19,304 )
As at 31 July 2025 20,421
Depreciation
As at 1 August 2024 28,535
Provided during the period 6,613
Disposals (17,585 )
As at 31 July 2025 17,563
Net Book Value
As at 31 July 2025 2,858
As at 1 August 2024 9,400
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,943 78,947
Other debtors 329,092 291,722
345,035 370,669
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,039 12,368
Other creditors 5,908 6,526
Taxation and social security 1,492 1,276
17,439 20,170
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 157 157
Page 5