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Registered number: 13833834
Cewe School Wigan Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13833834
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,010 97,348
97,010 97,348
CURRENT ASSETS
Debtors 5 168,044 22,545
Cash at bank and in hand 248,522 41,305
416,566 63,850
Creditors: Amounts Falling Due Within One Year 6 (157,308 ) (122,467 )
NET CURRENT ASSETS (LIABILITIES) 259,258 (58,617 )
TOTAL ASSETS LESS CURRENT LIABILITIES 356,268 38,731
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (12,756 ) (12,473 )
NET ASSETS 343,512 26,258
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 8,878 8,878
Profit and Loss Account 334,534 17,280
SHAREHOLDERS' FUNDS 343,512 26,258
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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
Ms K H Walton
Director
29 May 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
Cewe School Wigan Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13833834 . The registered office is 129 Woodplumpton Road, Fulwood, Preston, PR2 3LF.
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
Fee income is recognised over the period in which educational services are provided. School fees are invoiced and received on a termly basis and are recognised as income on a straight-line basis over the relevant academic term.
Amounts received in advance relating to future periods are included within deferred income in the statement of financial position until the related services have been provided.
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:
Leasehold property 2% on cost
Plant and machinery 20% on written down value
Fixtures and fittings 20% on written down value
Computer equipment 25% on written down value and 33.3% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 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.
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2.6. 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.
2.7. 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.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 8)
14 8
4. Tangible Assets
Land & Property
Leasehold property Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 67,942 3,332 28,035 5,403 104,712
Additions 3,428 - 3,047 1,780 8,255
As at 31 August 2025 71,370 3,332 31,082 7,183 112,967
Depreciation
As at 1 September 2024 1,361 151 4,343 1,509 7,364
Provided during the period 1,365 638 5,103 1,487 8,593
As at 31 August 2025 2,726 789 9,446 2,996 15,957
Net Book Value
As at 31 August 2025 68,644 2,543 21,636 4,187 97,010
As at 1 September 2024 66,581 3,181 23,692 3,894 97,348
5. Debtors
2025 2024
as restated
£ £
Due within one year
Amounts owed by group undertakings 158,888 -
Other debtors 9,156 22,545
168,044 22,545
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 5,067 27,846
Amounts owed to group undertakings - 62,448
Other creditors 37,818 18,750
Taxation and social security 114,423 13,423
157,308 122,467
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
as restated
£ £
Accelerated capital allowances 12,756 12,473
8. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
as restated
£ £
Not later than one year 105,909 104,000
Later than one year and not later than five years 304,328 274,000
Later than five years 237,667 299,667
647,904 677,667
10. Pension Commitments
The company operates a defined contribution pension scheme and the assets of the scheme are held separately from those of the company in independently administered funds. 
At the balance sheet date unpaid contributions of £1,702 (2024: £1,180) were due to the fund which are included in Other creditors.
11. Related Party Transactions
The company's immediate and ultimate parent undertaking is Synergy International Group Limited.
During the year, the company incurred management charges of £335,000 (2024: £250,000) payable to Synergy International Group Limited.
At 31 August 2025, an amount of £158,888 was due from Synergy International Group Limited (2024: £62,448 due to Synergy International Group Limited). The balances are unsecured, interest-free and repayable on demand.
The directors consider that the transactions were undertaken on normal commercial terms.
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12. Parent Undertaking and Controlling Party
Cewe School Wigan Ltd is a subsidiary undertaking of Synergy International Group Limited .
Synergy International Group Limited is incorporated in the United Kingdom and owns 90% of the issued share capital of Cewe School Wigan Ltd .
The issued share capital of Synergy International Group Limited is owned equally by Ms K H Walton and Mrs N Jones . Neither shareholder exercises sole control over Synergy International Group Limited .
As a small group, Synergy International Group Limited is exempt from the requirement to prepare consolidated financial statements.
13. Transition to FRS 102
These financial statements are the first financial statements prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105.
On transition to FRS 102, deferred taxation was recognised in accordance with Section 29 of FRS 102.
At the transition date of 1 September 2023, a deferred tax provision of £1,141 was recognised with a corresponding adjustment to opening reserves. Comparative figures for the year ended 31 August 2024 have been restated accordingly, including recognition of a deferred tax provision of £12,473 at that date. The increase in the provision during the comparative period of £11,332 has been recognised within the comparative tax charge.
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