Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC159176 Mrs J Archibald Mr D Archibald Mr J R Butcher Mrs M M Butcher Mrs M M Butcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC159176 2024-12-31 SC159176 2025-12-31 SC159176 2025-01-01 2025-12-31 SC159176 frs-core:CurrentFinancialInstruments 2025-12-31 SC159176 frs-core:FurnitureFittings 2025-12-31 SC159176 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC159176 frs-core:FurnitureFittings 2024-12-31 SC159176 frs-core:MotorVehicles 2025-12-31 SC159176 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC159176 frs-core:MotorVehicles 2024-12-31 SC159176 frs-core:ShareCapital 2025-12-31 SC159176 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC159176 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC159176 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC159176 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC159176 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC159176 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC159176 frs-bus:Director1 2025-01-01 2025-12-31 SC159176 frs-bus:Director2 2025-01-01 2025-12-31 SC159176 frs-bus:Director3 2025-01-01 2025-12-31 SC159176 frs-bus:Director4 2025-01-01 2025-12-31 SC159176 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC159176 frs-countries:Scotland 2025-01-01 2025-12-31 SC159176 2023-12-31 SC159176 2024-12-31 SC159176 2024-01-01 2024-12-31 SC159176 frs-core:CurrentFinancialInstruments 2024-12-31 SC159176 frs-core:ShareCapital 2024-12-31 SC159176 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC159176
A & B Education Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
A & B Education Limited
Contents
Contents

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

Page 1
A & B Education Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC159176

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,491 |  | 11,794
|  |  | 11,491 |  | 11,794
CURRENT ASSETS
Debtors | 5 | 19,507 |  | 19,368 |
Cash at bank and in hand |  | 107,271 |  | 80,542 |
|  | 126,778 |  | 99,910 |
Creditors: Amounts Falling Due Within One Year | 6 | (61,264 ) |  | (36,908 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 65,514 |  | 63,002
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 77,005 |  | 74,796
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (323 ) |  | (261 )
NET ASSETS |  |  | 76,682 |  | 74,535
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 66,682 |  | 64,535
SHAREHOLDERS' FUNDS |  |  | 76,682 |  | 74,535

Page 1
Page 2
A & B Education Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mrs M M Butcher Director
14 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
A & B Education Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
A & B Education Limited is a private company, limited by shares, incorporated in Scotland, registered number SC159176 . The registered office is 30 Burnbank Road, Burnbank, Hamilton, Lanarkshire, ML3 9AA.
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 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. 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

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 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 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.
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.
Page 3
Page 4
A & B Education Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 16)
16 16
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 23,540 | 138,601 | 162,141
Additions | - | 1,606 | 1,606
As at 31 December 2025 | 23,540 | 140,207 | 163,747
Depreciation
As at 1 January 2025 | 22,546 | 127,801 | 150,347
Provided during the period | 248 | 1,661 | 1,909
As at 31 December 2025 | 22,794 | 129,462 | 152,256
Net Book Value
As at 31 December 2025 | 746 | 10,745 | 11,491
As at 1 January 2025 | 994 | 10,800 | 11,794

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,975 |  | 2,568
Other debtors | 7,417 |  | 7,417
Other taxes and social security | 44 |  | -
Directors' loan accounts | 9,071 |  | 9,383
| 19,507 |  | 19,368

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,590 |  | -
Corporation tax | 919 |  | 531
Other creditors | 1,369 |  | 1,019
Accruals and deferred income | 57,386 |  | 35,358
| 61,264 |  | 36,908

Page 4
Page 5
A & B Education Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

8. Related Party Transactions
As at 31 December 2025 there is an amount of £9,071 (2024: £9,383) due from the directors to the company.
Page 5