Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08768491 Mr M T Burnham Mr C Matthews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08768491 2024-11-30 08768491 2025-11-30 08768491 2024-12-01 2025-11-30 08768491 frs-core:CurrentFinancialInstruments 2025-11-30 08768491 frs-core:Non-currentFinancialInstruments 2025-11-30 08768491 frs-core:MotorVehicles 2025-11-30 08768491 frs-core:MotorVehicles 2024-12-01 2025-11-30 08768491 frs-core:MotorVehicles 2024-11-30 08768491 frs-core:PlantMachinery 2025-11-30 08768491 frs-core:PlantMachinery 2024-12-01 2025-11-30 08768491 frs-core:PlantMachinery 2024-11-30 08768491 frs-core:ShareCapital 2025-11-30 08768491 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08768491 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08768491 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08768491 frs-bus:SmallEntities 2024-12-01 2025-11-30 08768491 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08768491 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08768491 frs-bus:Director1 2024-12-01 2025-11-30 08768491 frs-bus:Director2 2024-12-01 2025-11-30 08768491 frs-countries:EnglandWales 2024-12-01 2025-11-30 08768491 2023-11-30 08768491 2024-11-30 08768491 2023-12-01 2024-11-30 08768491 frs-core:CurrentFinancialInstruments 2024-11-30 08768491 frs-core:Non-currentFinancialInstruments 2024-11-30 08768491 frs-core:ShareCapital 2024-11-30 08768491 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08768491
Your First Aid Safety Training Ltd
Financial Statements
For The Year Ended 30 November 2025
Your First Aid Safety Training Ltd
Contents
Contents

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

Page 1
Your First Aid Safety Training Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08768491

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 77,710 |  | 89,823
|  |  | 77,710 |  | 89,823
CURRENT ASSETS
Debtors | 5 | 53,780 |  | 82,339 |
Cash at bank and in hand |  | 176,934 |  | 164,435 |
|  | 230,714 |  | 246,774 |
Creditors: Amounts Falling Due Within One Year | 6 | (49,581 ) |  | (75,277 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 181,133 |  | 171,497
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 258,843 |  | 261,320
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (39,808 ) |  | (47,008 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,903 ) |  | (22,456 )
NET ASSETS |  |  | 203,132 |  | 191,856
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | 202,932 |  | 191,656
SHAREHOLDERS' FUNDS |  |  | 203,132 |  | 191,856

Page 1
Page 2
Your First Aid Safety Training Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Mr M T Burnham Director
10 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Your First Aid Safety Training Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Your First Aid Safety Training Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08768491 . The registered office is 565 Stenson Road, Derby, DE23 1LP.
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:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% straight line

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
Page 3
Page 4
Your First Aid Safety Training Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 52,018 | 75,685 | 127,703
Additions | 7,221 | 15,000 | 22,221
As at 30 November 2025 | 59,239 | 90,685 | 149,924
Depreciation
As at 1 December 2024 | 36,303 | 1,577 | 37,880
Provided during the period | 10,711 | 23,623 | 34,334
As at 30 November 2025 | 47,014 | 25,200 | 72,214
Net Book Value
As at 30 November 2025 | 12,225 | 65,485 | 77,710
As at 1 December 2024 | 15,715 | 74,108 | 89,823

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 53,780 |  | 82,339

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 496 |  | 28,095
Bank loans and overdrafts | 7,200 |  | 7,200
Corporation tax | 10,674 |  | 48
Other taxes and social security | 1,921 |  | 492
VAT | 25,289 |  | 21,814
Other creditors | 1,000 |  | 1,000
Accruals and deferred income | 1,123 |  | 923
Directors' loan accounts | 1,878 |  | 15,705
| 49,581 |  | 75,277

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 39,808 |  | 47,008

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 4