Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2024 1 April 2023 false 1 September 2024 31 August 2025 31 August 2025 SC759018 Mr Ian Carson Mr Andrzej Schmidt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC759018 2024-08-31 SC759018 2025-08-31 SC759018 2024-09-01 2025-08-31 SC759018 frs-core:CurrentFinancialInstruments 2025-08-31 SC759018 frs-core:ShareCapital 2025-08-31 SC759018 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC759018 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC759018 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC759018 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC759018 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC759018 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC759018 frs-bus:Director1 2024-09-01 2025-08-31 SC759018 frs-bus:Director1 2024-08-31 SC759018 frs-bus:Director1 2025-08-31 SC759018 frs-bus:Director2 2024-09-01 2025-08-31 SC759018 frs-bus:Director2 2024-08-31 SC759018 frs-bus:Director2 2025-08-31 SC759018 frs-countries:Scotland 2024-09-01 2025-08-31 SC759018 2023-03-31 SC759018 2024-08-31 SC759018 2023-04-01 2024-08-31 SC759018 frs-core:CurrentFinancialInstruments 2024-08-31 SC759018 frs-core:ShareCapital 2024-08-31 SC759018 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC759018
Admissions Support Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Total Accounting Kent Ltd.
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC759018
31 August 2025 31 August 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 40,951 16,443
Cash at bank and in hand 39,420 55,418
80,371 71,861
Creditors: Amounts Falling Due Within One Year 5 (2,890 ) (59,182 )
NET CURRENT ASSETS (LIABILITIES) 77,481 12,679
TOTAL ASSETS LESS CURRENT LIABILITIES 77,481 12,679
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,995 ) -
NET ASSETS 64,486 12,679
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 64,484 12,677
SHAREHOLDERS' FUNDS 64,486 12,679
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 Andrzej Schmidt
Director
29/05/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Admissions Support Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC759018 . The registered office is 8 6 Lochend Park View, Edinburgh, EH7 5FZ.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: NIL)
2 -
4. Debtors
31 August 2025 31 August 2024
£ £
Due within one year
Trade debtors 40,817 -
VAT 132 16,441
Directors' loan accounts 2 2
40,951 16,443
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Trade creditors 183 53,495
Corporation tax 204 2,974
Accruals and deferred income 25 840
Amounts owed to group undertakings 2,478 1,873
2,890 59,182
6. Share Capital
31 August 2025 31 August 2024
£ £
Allotted, Called up and fully paid 2 2
7. 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
£ £ £ £ £
Mr Ian Carson 1 - - - -
Mr Andrzej Schmidt 1 - - - -
The above loan is unsecured, interest free and repayable on demand.
Page 3