Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC304740 Kathleen Brennan Anthony Boswell Anthony Boswell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC304740 2024-08-31 SC304740 2025-08-31 SC304740 2024-09-01 2025-08-31 SC304740 frs-core:CurrentFinancialInstruments 2025-08-31 SC304740 frs-core:Non-currentFinancialInstruments 2025-08-31 SC304740 frs-core:ComputerEquipment 2025-08-31 SC304740 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC304740 frs-core:ComputerEquipment 2024-08-31 SC304740 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 SC304740 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC304740 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 SC304740 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC304740 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC304740 frs-core:OtherResidualIntangibleAssets 2025-08-31 SC304740 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 SC304740 frs-core:OtherResidualIntangibleAssets 2024-08-31 SC304740 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC304740 frs-core:CapitalRedemptionReserve 2025-08-31 SC304740 frs-core:ShareCapital 2025-08-31 SC304740 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC304740 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC304740 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC304740 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC304740 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC304740 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC304740 frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC304740 frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC304740 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC304740 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC304740 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC304740 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC304740 frs-bus:Director1 2024-09-01 2025-08-31 SC304740 frs-bus:Director1 2024-08-31 SC304740 frs-bus:Director1 2025-08-31 SC304740 frs-bus:Director2 2024-09-01 2025-08-31 SC304740 frs-bus:Director2 2024-08-31 SC304740 frs-bus:Director2 2025-08-31 SC304740 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC304740 frs-countries:Scotland 2024-09-01 2025-08-31 SC304740 2023-08-31 SC304740 2024-08-31 SC304740 2023-09-01 2024-08-31 SC304740 frs-core:CurrentFinancialInstruments 2024-08-31 SC304740 frs-core:Non-currentFinancialInstruments 2024-08-31 SC304740 frs-core:CapitalRedemptionReserve 2024-08-31 SC304740 frs-core:ShareCapital 2024-08-31 SC304740 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC304740
Uteach Limited
Unaudited 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: SC304740
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 170,155 211,784
Tangible Assets 5 993 756
Investments 6 2,812 2,812
173,960 215,352
CURRENT ASSETS
Debtors 7 44,058 116,427
Cash at bank and in hand 137,530 113,169
181,588 229,596
Creditors: Amounts Falling Due Within One Year 8 (27,451 ) (45,607 )
NET CURRENT ASSETS (LIABILITIES) 154,137 183,989
TOTAL ASSETS LESS CURRENT LIABILITIES 328,097 399,341
Creditors: Amounts Falling Due After More Than One Year 9 (39,148 ) (57,749 )
NET ASSETS 288,949 341,592
CAPITAL AND RESERVES
Called up share capital 10 1,126 1,126
Capital redemption reserve 125 125
Profit and Loss Account 287,698 340,341
SHAREHOLDERS' FUNDS 288,949 341,592
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Page 2
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
Kathleen Brennan
Director
26/05/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Uteach Limited is a private company, limited by shares, incorporated in Scotland, registered number SC304740 . The registered office is Carnbroe House, 1 Finch Way, Strathclyde Business Park, Bellshill, North Lanarkshire, ML4 3PE.
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
Intangible assets are made up of costs incurred in generating lesson plans for teachers. The directors consider the
lesson plans will offer continuing economic benefit to the company. Amortisation has been provided for during the year
to write off the assets over 7 years on a straight line basis.
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:
Freehold N/A
Leasehold 3 Years
Plant & Machinery 3 Years
Motor Vehicles N/A
Fixtures & Fittings 3 Years
Computer Equipment 3 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 12)
6 12
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 490,526
Additions 35,000
As at 31 August 2025 525,526
Amortisation
As at 1 September 2024 278,742
Provided during the period 76,629
As at 31 August 2025 355,371
...CONTINUED
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Page 5
Net Book Value
As at 31 August 2025 170,155
As at 1 September 2024 211,784
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 1,043
Additions 795
As at 31 August 2025 1,838
Depreciation
As at 1 September 2024 287
Provided during the period 558
As at 31 August 2025 845
Net Book Value
As at 31 August 2025 993
As at 1 September 2024 756
6. Investments
Unlisted
£
Cost or Valuation
As at 1 September 2024 2,812
As at 31 August 2025 2,812
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 2,812
As at 1 September 2024 2,812
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,644 15,469
Amounts owed by group undertakings - 565
Other debtors 37,414 100,393
44,058 116,427
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,552 463
Other loans 10,503 -
Other creditors 3,356 22,536
Taxation and social security 40 22,608
27,451 45,607
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans - 20,751
Other creditors 39,148 36,998
39,148 57,749
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,126 1,126
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mrs Kathleen Brennan 5,868 - - - 5,868
Mr Anthony Boswell 12,176 17,528 - - 29,704
The above loan is unsecured, interest free and repayable on demand.
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