Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09016031 Dr Hemin Najmadden Mr John Butterfield true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09016031 2024-08-31 09016031 2025-08-31 09016031 2024-09-01 2025-08-31 09016031 frs-core:CurrentFinancialInstruments 2025-08-31 09016031 frs-core:Non-currentFinancialInstruments 2025-08-31 09016031 frs-core:NetGoodwill 2025-08-31 09016031 frs-core:NetGoodwill 2024-09-01 2025-08-31 09016031 frs-core:NetGoodwill 2024-08-31 09016031 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09016031 frs-bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 09016031 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09016031 frs-bus:SmallEntities 2024-09-01 2025-08-31 09016031 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09016031 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09016031 1 2024-09-01 2025-08-31 09016031 frs-bus:Director1 2024-09-01 2025-08-31 09016031 frs-countries:EnglandWales 2024-09-01 2025-08-31 09016031 2023-08-31 09016031 2024-08-31 09016031 2023-09-01 2024-08-31 09016031 frs-core:CurrentFinancialInstruments 2024-08-31 09016031 frs-core:Non-currentFinancialInstruments 2024-08-31 09016031 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09016031
Institute Of Administrative Management
Unaudited Financial Statements
For The Year Ended 31 August 2025
Institute Of Administrative Management
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Institute Of Administrative Management
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09016031

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 10,873
|  |  | - |  | 10,873
CURRENT ASSETS
Debtors | 5 | 61,943 |  | 47,879 |
Cash at bank and in hand |  | 658 |  | 4,606 |
|  | 62,601 |  | 52,485 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,321 ) |  | (17,291 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 61,280 |  | 35,194
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,280 |  | 46,067
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (72,666 ) |  | (51,717 )
NET LIABILITIES |  |  | (11,386 ) |  | (5,650 )
Income Statement |  |  | (11,386 ) |  | (5,650 )
MEMBERS' FUNDS |  |  | (11,386) |  | (5,650)

Page 1
Page 2
Institute Of Administrative Management
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 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 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 Income Statement.
On behalf of the board

Dr Hemin Najmadden Director
1 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Institute Of Administrative Management
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Institute Of Administrative Management is a private company, limited by guarantee, incorporated in England & Wales, registered number 09016031 . The registered office is Office 1 Unit 1, Haggwood Quarry Industrial Estate, Holmfirth, HD9 6PW.
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
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity. Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
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.
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 income and expenditure account over its estimated economic life of 5 years.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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.
Current or deferred tax for the year is recognised in surplus or deficit, 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
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Institute Of Administrative Management
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 53,383
As at 31 August 2025 | 53,383
Amortisation
As at 1 September 2024 | 42,510
Provided during the period | 10,873
As at 31 August 2025 | 53,383
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | 10,873

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 133
Other debtors | 6,759 |  | -
| 6,759 |  | 133
Due after more than one year
Amounts owed by participating interests | 55,184 |  | 47,746
| 61,943 |  | 47,879

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 116 |  | -
Other creditors | - |  | 14,448
Taxation and social security | 1,205 |  | 2,843
| 1,321 |  | 17,291

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 51,717 |  | 51,717
Other creditors | 20,949 |  | -
| 72,666 |  | 51,717

Page 4
Page 5
Institute Of Administrative Management
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Global Education and Certification Service . Global Education and Certification Service was incorporated in England. The ultimate controlling party is Mr John Butterfield .
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