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Registered number: 13949975
Horizons Coaching Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13949975
2026 2025
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 6,866 6,640
Cash at bank and in hand 32,377 32,724
39,243 39,364
Creditors: Amounts Falling Due Within One Year 6 (39,122 ) (39,243 )
NET CURRENT ASSETS (LIABILITIES) 121 121
TOTAL ASSETS LESS CURRENT LIABILITIES 121 121
NET ASSETS 121 121
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 111 111
SHAREHOLDERS' FUNDS 121 121
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Helen Dos Santos
Director
16 June 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
Horizons Coaching Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13949975 . The registered office is The Mount, 566 Etruria Road, Newcastle Under Lyme, Staffordshire, ST5 0SU.
The presentation currency of the financial statements is the Pound Sterling (£).
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 represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.
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 33% on cost
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 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: 1 (2025: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2025 839
As at 31 March 2026 839
Depreciation
As at 1 April 2025 839
As at 31 March 2026 839
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 6,449 6,236
Other debtors 417 404
6,866 6,640
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 87 145
Other creditors 35,590 35,579
Taxation and social security 3,445 3,519
39,122 39,243
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
Page 3