Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05918516 Mrs Rebecca Slater Mrs Janice Saunders Dr Laurence Saunders Miss Pamela Holtom Ms Pamela Holtom Miss Pamela Holtom iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05918516 2024-09-30 05918516 2025-09-30 05918516 2024-10-01 2025-09-30 05918516 frs-core:CurrentFinancialInstruments 2025-09-30 05918516 frs-core:ComputerEquipment 2025-09-30 05918516 frs-core:ComputerEquipment 2024-10-01 2025-09-30 05918516 frs-core:ComputerEquipment 2024-09-30 05918516 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05918516 frs-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 05918516 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05918516 frs-bus:SmallEntities 2024-10-01 2025-09-30 05918516 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05918516 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05918516 frs-bus:Director1 2024-10-01 2025-09-30 05918516 frs-bus:Director2 2024-10-01 2025-09-30 05918516 frs-bus:Director3 2024-10-01 2025-09-30 05918516 frs-bus:Director4 2024-10-01 2025-09-30 05918516 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05918516 frs-bus:CompanySecretary2 2024-10-01 2025-09-30 05918516 frs-countries:EnglandWales 2024-10-01 2025-09-30 05918516 2023-09-30 05918516 2024-09-30 05918516 2023-10-01 2024-09-30 05918516 frs-core:CurrentFinancialInstruments 2024-09-30 05918516 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05918516
Parents As First Teachers UK Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05918516
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 503 754
503 754
CURRENT ASSETS
Debtors 5 77,695 16,080
Cash at bank and in hand 57,429 97,848
135,124 113,928
Creditors: Amounts Falling Due Within One Year 6 (24,330 ) (20,520 )
NET CURRENT ASSETS (LIABILITIES) 110,794 93,408
TOTAL ASSETS LESS CURRENT LIABILITIES 111,297 94,162
NET ASSETS 111,297 94,162
Income and Expenditure Account 111,297 94,162
MEMBERS' FUNDS 111,297 94,162
For the year 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 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
Dr Laurence Saunders
Director
22 June 2026
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Parents As First Teachers UK Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05918516 . The registered office is 14 Bell Lane, Princes Risborough, Bucks, HP27 0DD.
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
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 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: 3 (2024: 3)
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2024 1,005
As at 30 September 2025 1,005
Depreciation
As at 1 October 2024 251
Provided during the period 251
As at 30 September 2025 502
Net Book Value
As at 30 September 2025 503
As at 1 October 2024 754
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 77,695 16,080
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 423 1
Other creditors 4,429 1,271
Taxation and social security 19,478 19,248
24,330 20,520
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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