Acorah Software Products - Accounts Production 19.2.450 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09912552 Mr R Flackett Mr S Yang false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09912552 2024-08-31 09912552 2025-08-31 09912552 2024-09-01 2025-08-31 09912552 frs-core:CurrentFinancialInstruments 2025-08-31 09912552 frs-core:Non-currentFinancialInstruments 2025-08-31 09912552 frs-core:ComputerEquipment 2025-08-31 09912552 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09912552 frs-core:ComputerEquipment 2024-08-31 09912552 frs-core:FurnitureFittings 2025-08-31 09912552 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09912552 frs-core:FurnitureFittings 2024-08-31 09912552 frs-core:ShareCapital 2025-08-31 09912552 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09912552 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09912552 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09912552 frs-bus:SmallEntities 2024-09-01 2025-08-31 09912552 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09912552 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09912552 1 2024-09-01 2025-08-31 09912552 frs-bus:Director1 2024-09-01 2025-08-31 09912552 frs-bus:Director2 2024-09-01 2025-08-31 09912552 frs-countries:EnglandWales 2024-09-01 2025-08-31 09912552 2023-08-31 09912552 2024-08-31 09912552 2023-09-01 2024-08-31 09912552 frs-core:CurrentFinancialInstruments 2024-08-31 09912552 frs-core:Non-currentFinancialInstruments 2024-08-31 09912552 frs-core:ShareCapital 2024-08-31 09912552 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09912552
BE Education Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09912552
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 515
- 515
CURRENT ASSETS
Debtors 5 15,919 82,834
Cash at bank and in hand 18,316 53,663
34,235 136,497
Creditors: Amounts Falling Due Within One Year 6 (366,237 ) (223,795 )
NET CURRENT ASSETS (LIABILITIES) (332,002 ) (87,298 )
TOTAL ASSETS LESS CURRENT LIABILITIES (332,002 ) (86,783 )
Creditors: Amounts Falling Due After More Than One Year 7 (340,128 ) (340,128 )
NET LIABILITIES (672,130 ) (426,911 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (672,230 ) (427,011 )
SHAREHOLDERS' FUNDS (672,130) (426,911)
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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 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 R Flackett
Director
18/05/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
BE Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09912552 . The registered office is C/O Expertax Limited, 42-44 Clarendon Road, Watford, Hertfordshire, WD17 1JJ.
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
Financial support is provided to the Company from its fellow subsidiaries, which ensures that the Company is able to meet its liabilities as they fall due. The directors have therefore concluded that the use of the going concern basis is appropriate in preparing these financial statements.
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.
Rendering of services
Turnover from the rendering of services is recognised when the performance obligations associated with the contract have been satisfied. For contracts that exceed a period of one month, the amount of turnover recognised is proportionally based on the contract's start and expected end date. Turnover deemed not to have been earned by the balance sheet date is deferred and shown under liabilties due within one year, or after one year as appropriate.
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 Straight line over four years
Computer Equipment Straight line over three years
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.
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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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 7)
9 7
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 2,850 10,449 13,299
Disposals (2,850 ) (10,449 ) (13,299 )
As at 31 August 2025 - - -
...CONTINUED
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Depreciation
As at 1 September 2024 2,335 10,449 12,784
Provided during the period 129 - 129
Disposals (2,464 ) (10,449 ) (12,913 )
As at 31 August 2025 - - -
Net Book Value
As at 31 August 2025 - - -
As at 1 September 2024 515 - 515
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,062 51,035
Other debtors 14,857 31,799
15,919 82,834
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,487 19,119
Bank loans and overdrafts 1,973 -
Amounts owed to group undertakings 315,060 77,294
Other creditors 31,258 113,735
Taxation and social security 12,459 13,647
366,237 223,795
Included within other creditors above is deferred income of £29,264 (2024 - £103,979).
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 340,128 340,128
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,994 (2024 - £9,755) were due to the fund. They are included in other creditors.
10. Related Party Transactions
At the balance sheet date, a balance of £313,860 (2024 - £75,594) was due from the Company to BE China, a fellow group company and a balance of £1,200 (2024 - £1,700) was due to BE Hong Kong, a fellow group company. These amounts are shown in creditors due within one year.
At the balance sheet date a balance of £340,128 (2024 - £340,128) was due from the Company to BE Study Abroad Limited (Cayman), the controlling party. This is shown in creditors due after one year.
Both of the intra-group loans detailed above were provided free of interest.
11. Controlling Party
The controlling party is BE Study Abroad Limited (Cayman).
The ultimate controlling party is OE International Investments Ltd (BVI).
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