Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 true No description of principal activity 1 January 2025 30 September 2025 30 September 2025 06621209 Ms Kelly-Marie Harris Ms Nicole Marie Smith Mr Simon Rouse Mr David Jones-Owen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06621209 2024-12-31 06621209 2025-09-30 06621209 2025-01-01 2025-09-30 06621209 frs-core:CurrentFinancialInstruments 2025-09-30 06621209 frs-core:Non-currentFinancialInstruments 2025-09-30 06621209 frs-core:ComputerEquipment 2025-09-30 06621209 frs-core:ComputerEquipment 2025-01-01 2025-09-30 06621209 frs-core:ComputerEquipment 2024-12-31 06621209 frs-core:ShareCapital 2025-09-30 06621209 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 06621209 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-09-30 06621209 frs-bus:FullAccounts 2025-01-01 2025-09-30 06621209 frs-bus:SmallEntities 2025-01-01 2025-09-30 06621209 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-09-30 06621209 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-09-30 06621209 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-09-30 06621209 frs-bus:Director1 2025-01-01 2025-09-30 06621209 frs-bus:Director1 2025-09-30 06621209 frs-bus:Director2 2025-01-01 2025-09-30 06621209 frs-bus:Director2 2025-09-30 06621209 frs-bus:Director3 2025-01-01 2025-09-30 06621209 frs-bus:Director3 2025-09-30 06621209 frs-bus:Director4 2025-01-01 2025-09-30 06621209 frs-bus:Director4 2025-09-30 06621209 frs-bus:Director5 2025-01-01 2025-09-30 06621209 frs-bus:Director5 2025-09-30 06621209 frs-bus:Director6 2025-01-01 2025-09-30 06621209 frs-bus:Director6 2025-09-30 06621209 frs-countries:EnglandWales 2025-01-01 2025-09-30 06621209 2023-12-31 06621209 2024-12-31 06621209 2024-01-01 2024-12-31 06621209 frs-core:CurrentFinancialInstruments 2024-12-31 06621209 frs-core:Non-currentFinancialInstruments 2024-12-31 06621209 frs-core:ShareCapital 2024-12-31 06621209 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06621209
Abm Training (UK) Ltd
Directors' Report and
Unaudited Financial Statements
For the Period 1 January 2025 to 30 September 2025
Contents
Page
Company Information 1
Directors' Report 2
Profit and Loss Account 3
Balance Sheet 4—5
Notes to the Financial Statements 6—8
Page 1
Company Information
Directors Ms Kelly-Marie Harris
Ms Nicole Marie Smith
Mr Simon Rouse
Mr David Jones-Owen
Company Number 06621209
Registered Office Floor 5 Great Charles Street Queensway
Birmingham
B3 3HN
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the period ended 30 September 2025.
Directors
The directors who held office during the period were as follows:
Mr Simon Greenleaf Resigned 24/11/2025
Miss Rebecca Wade Resigned 24/11/2025
Ms Kelly-Marie Harris Appointed 24/11/2025
Ms Nicole Marie Smith Appointed 24/11/2025
Mr Simon Rouse Appointed 24/11/2025
Mr David Jones-Owen Appointed 20/04/2026
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr David Jones-Owen
Director
28/05/2026
Page 2
Page 3
Profit and Loss Account
30 September 2025 31 December 2024
Notes £ £
TURNOVER 1,213,789 1,243,058
Cost of sales (316,261 ) (170,306 )
GROSS PROFIT 897,528 1,072,752
Administrative expenses (883,793 ) (880,529 )
Other operating income 77,869 37,751
OPERATING PROFIT 91,604 229,974
Other interest receivable and similar income 5 17
Interest payable and similar charges (2,551 ) (625 )
PROFIT BEFORE TAXATION 89,058 229,366
Tax on Profit (9,836 ) (56,806 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL PERIOD 79,222 172,560
The notes on pages 6 to 8 form part of these financial statements.
Page 3
Page 4
Balance Sheet
30 September 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,769 7,315
6,769 7,315
CURRENT ASSETS
Debtors 5 706,544 571,138
Cash at bank and in hand 38,678 -
745,222 571,138
Creditors: Amounts Falling Due Within One Year 6 (445,292 ) (367,227 )
NET CURRENT ASSETS (LIABILITIES) 299,930 203,911
TOTAL ASSETS LESS CURRENT LIABILITIES 306,699 211,226
Creditors: Amounts Falling Due After More Than One Year 7 (53,116 ) (14,865 )
NET ASSETS 253,583 196,361
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 253,483 196,261
SHAREHOLDERS' FUNDS 253,583 196,361
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For the period ending 30 September 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr David Jones-Owen
Director
28/05/2026
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Abm Training (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06621209 . The registered office is Floor 5 Great Charles Street Queensway, Birmingham, B3 3HN.
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. 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:
Computer Equipment Straight line: 4 years
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 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 period, 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 period was: 31 (2024: 25)
31 25
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 14,166
Additions 1,584
As at 30 September 2025 15,750
Depreciation
As at 1 January 2025 6,851
Provided during the period 2,130
As at 30 September 2025 8,981
Net Book Value
As at 30 September 2025 6,769
As at 1 January 2025 7,315
5. Debtors
30 September 2025 31 December 2024
£ £
Due within one year
Trade debtors 16,154 10,160
Prepayments and accrued income 647,456 512,494
Other debtors 100 100
Corporation tax recoverable assets 9,167 9,167
Amounts owed by group undertakings 33,667 39,217
706,544 571,138
6. Creditors: Amounts Falling Due Within One Year
30 September 2025 31 December 2024
£ £
Trade creditors 26,357 16,167
Bank loans and overdrafts 7,895 26,966
Corporation tax 66,646 56,806
Other taxes and social security 20,453 38,671
VAT 21,313 -
Accruals and deferred income 299,628 228,617
Directors' loan accounts 3,000 -
445,292 367,227
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7. Creditors: Amounts Falling Due After More Than One Year
30 September 2025 31 December 2024
£ £
Bank loans 53,116 14,865
8. Share Capital
30 September 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
Page 8