Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03786363 Mr Ian Duff Mr Glyn Goddard Mr Christopher Maiden Mr John Phillips Mr Philip Pickard Mr William Pratt Mr David Scott Mr Glyn Goddard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03786363 2024-12-31 03786363 2025-12-31 03786363 2025-01-01 2025-12-31 03786363 frs-core:CurrentFinancialInstruments 2025-12-31 03786363 frs-core:FurnitureFittings 2025-12-31 03786363 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03786363 frs-core:FurnitureFittings 2024-12-31 03786363 frs-core:PlantMachinery 2025-12-31 03786363 frs-core:PlantMachinery 2025-01-01 2025-12-31 03786363 frs-core:PlantMachinery 2024-12-31 03786363 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 03786363 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 03786363 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03786363 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 03786363 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03786363 frs-bus:SmallEntities 2025-01-01 2025-12-31 03786363 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03786363 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03786363 frs-bus:Director1 2025-01-01 2025-12-31 03786363 frs-bus:Director2 2025-01-01 2025-12-31 03786363 frs-bus:Director3 2025-01-01 2025-12-31 03786363 frs-bus:Director4 2025-01-01 2025-12-31 03786363 frs-bus:Director5 2025-01-01 2025-12-31 03786363 frs-bus:Director6 2025-01-01 2025-12-31 03786363 frs-bus:Director7 2025-01-01 2025-12-31 03786363 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03786363 frs-countries:EnglandWales 2025-01-01 2025-12-31 03786363 2023-12-31 03786363 2024-12-31 03786363 2024-01-01 2024-12-31 03786363 frs-core:CurrentFinancialInstruments 2024-12-31 03786363 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03786363
GRAND COLLEGE LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Hadfields Chartered Certified Accountants
GRAND COLLEGE LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
GRAND COLLEGE LIMITED
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03786363

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 621 |  | 1,367
|  |  | 621 |  | 1,367
CURRENT ASSETS
Stocks |  | 23,292 |  | 13,250 |
Debtors | 5 | 7,315 |  | 15,020 |
Cash at bank and in hand |  | 60,710 |  | 30,111 |
|  | 91,317 |  | 58,381 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,773 ) |  | (801 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 88,544 |  | 57,580
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 89,165 |  | 58,947
NET ASSETS |  |  | 89,165 |  | 58,947
Income and Expenditure Account |  |  | 89,165 |  | 58,947
MEMBERS' FUNDS |  |  | 89,165 |  | 58,947

Page 1
Page 2
GRAND COLLEGE LIMITED
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Income and Expenditure Account.
On behalf of the board

Mr Glyn Goddard Director
04/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
GRAND COLLEGE LIMITED
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
GRAND COLLEGE LIMITED is a private company, limited by guarantee, incorporated in England & Wales, registered number 03786363 . The registered office is Unit 6, Forest Business Park, Selby Road, Fulford, Yorkshire, YO19 4RH.
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.
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:
Plant and Machinery etc - at varying rates on cost

Plant & Machinery | 20% Cost

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: 2)
2 2
Page 3
Page 4
GRAND COLLEGE LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 9,239 | 35,722 | 44,961
As at 31 December 2025 | 9,239 | 35,722 | 44,961
Depreciation
As at 1 January 2025 | 7,872 | 35,722 | 43,594
Provided during the period | 746 | - | 746
As at 31 December 2025 | 8,618 | 35,722 | 44,340
Net Book Value
As at 31 December 2025 | 621 | - | 621
As at 1 January 2025 | 1,367 | - | 1,367

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,315 |  | 15,020

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 775 |  | 764
Bank loans and overdrafts | 1,961 |  | -
Taxation and social security | 37 |  | 37
| 2,773 |  | 801

7. Reserves

| Income and Expenditure Account
--- | ---
| £
As at 1 January 2025 | 58,947
Profit for the year and total comprehensive income | 30,218
As at 31 December 2025 | 89,165

Page 4