Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08284521 Ms A C Oxberry Mr J Bentaleb-Rharnit iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08284521 2025-04-30 08284521 2026-04-30 08284521 2025-05-01 2026-04-30 08284521 frs-core:CurrentFinancialInstruments 2026-04-30 08284521 frs-core:Non-currentFinancialInstruments 2026-04-30 08284521 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 08284521 frs-core:NetGoodwill 2026-04-30 08284521 frs-core:NetGoodwill 2025-05-01 2026-04-30 08284521 frs-core:NetGoodwill 2025-04-30 08284521 frs-core:OtherResidualIntangibleAssets 2026-04-30 08284521 frs-core:OtherResidualIntangibleAssets 2025-05-01 2026-04-30 08284521 frs-core:OtherResidualIntangibleAssets 2025-04-30 08284521 frs-core:PlantMachinery 2026-04-30 08284521 frs-core:PlantMachinery 2025-05-01 2026-04-30 08284521 frs-core:PlantMachinery 2025-04-30 08284521 frs-core:ShareCapital 2026-04-30 08284521 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08284521 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08284521 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08284521 frs-bus:SmallEntities 2025-05-01 2026-04-30 08284521 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08284521 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08284521 frs-bus:OrdinaryShareClass2 2025-05-01 2026-04-30 08284521 frs-bus:OrdinaryShareClass2 2026-04-30 08284521 frs-bus:OrdinaryShareClass3 2025-05-01 2026-04-30 08284521 frs-bus:OrdinaryShareClass3 2026-04-30 08284521 frs-bus:PreferenceShareClass1 2025-05-01 2026-04-30 08284521 frs-bus:PreferenceShareClass1 2026-04-30 08284521 frs-core:UnlistedNon-exchangeTraded 2026-04-30 08284521 frs-core:UnlistedNon-exchangeTraded 2025-04-30 08284521 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 08284521 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-04-30 08284521 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 08284521 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-04-30 08284521 frs-bus:Director1 2025-05-01 2026-04-30 08284521 frs-bus:Director1 2025-04-30 08284521 frs-bus:Director1 2026-04-30 08284521 frs-bus:Director2 2025-05-01 2026-04-30 08284521 frs-countries:EnglandWales 2025-05-01 2026-04-30 08284521 2024-04-30 08284521 2025-04-30 08284521 2024-05-01 2025-04-30 08284521 frs-core:CurrentFinancialInstruments 2025-04-30 08284521 frs-core:Non-currentFinancialInstruments 2025-04-30 08284521 frs-core:ShareCapital 2025-04-30 08284521 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08284521 frs-bus:OrdinaryShareClass2 2024-05-01 2025-04-30 08284521 frs-bus:OrdinaryShareClass3 2024-05-01 2025-04-30 08284521 frs-bus:PreferenceShareClass1 2024-05-01 2025-04-30
Registered number: 08284521
Umbrella Training and Employment Solutions Limited
Financial Statements
For The Year Ended 30 April 2026
Umbrella Training and Employment Solutions Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Umbrella Training and Employment Solutions Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 08284521

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 3,240
Tangible Assets | 5 |  | 4,088 |  | 4,289
Investments | 6 |  | 55,001 |  | 55,001
|  |  | 59,089 |  | 62,530
CURRENT ASSETS
Debtors | 7 | 269,430 |  | 212,261 |
Cash at bank and in hand |  | 363,347 |  | 397,900 |
|  | 632,777 |  | 610,161 |
Creditors: Amounts Falling Due Within One Year | 8 | (119,730 ) |  | (98,834 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 513,047 |  | 511,327
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 572,136 |  | 573,857
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (836 )
NET ASSETS |  |  | 572,136 |  | 573,021
CAPITAL AND RESERVES
Called up share capital | 10 |  | 44,300 |  | 44,300
Profit and Loss Account |  |  | 527,836 |  | 528,721
SHAREHOLDERS' FUNDS |  |  | 572,136 |  | 573,021

Page 1
Page 2
Umbrella Training and Employment Solutions Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 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

Ms A C Oxberry Director
23rd July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Umbrella Training and Employment Solutions Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Umbrella Training and Employment Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08284521 . The registered office is Saxon House, 27 Duke Street, Chelmsford, Essex, CM1 1HT.
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 and net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 9 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to the profit and loss account over its estimated economic life of 3 years.
2.5. 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 | Straight line over 4 years

2.6. 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.
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Page 4
Umbrella Training and Employment Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2025: 20)
17 20
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 27,000 | 2,880 | 29,880
As at 30 April 2026 | 27,000 | 2,880 | 29,880
Amortisation
As at 1 May 2025 | 24,000 | 2,640 | 26,640
Provided during the period | 3,000 | 240 | 3,240
As at 30 April 2026 | 27,000 | 2,880 | 29,880
Net Book Value
As at 30 April 2026 | - | - | -
As at 1 May 2025 | 3,000 | 240 | 3,240

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2025 | 44,564
Additions | 2,999
As at 30 April 2026 | 47,563
Depreciation
As at 1 May 2025 | 40,275
Provided during the period | 3,200
As at 30 April 2026 | 43,475
Net Book Value
As at 30 April 2026 | 4,088
As at 1 May 2025 | 4,289

Page 4
Page 5
Umbrella Training and Employment Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 May 2025 | 55,001
As at 30 April 2026 | 55,001
Provision
As at 1 May 2025 | -
As at 30 April 2026 | -
Net Book Value
As at 30 April 2026 | 55,001
As at 1 May 2025 | 55,001

Investments of £1 relate to the share capital investment of Elite Hospitality Assessment Professionals Ltd a wholly owned subsidiary of the company.
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 157,857 |  | 111,882
Amounts owed by group undertakings | 32,277 |  | 32,119
Other debtors | 79,296 |  | 68,260
| 269,430 |  | 212,261

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 60,603 |  | 36,753
Bank loans and overdrafts | 839 |  | 9,999
Other creditors | 26,019 |  | 20,714
Taxation and social security | 32,269 |  | 31,368
| 119,730 |  | 98,834

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 836

Page 5
Page 6
Umbrella Training and Employment Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
14,150 Ordinary A shares of £ 1.00 each | 14,150 |  | 14,150
12,550 Ordinary B shares of £ 1.00 each | 12,550 |  | 12,550
| 26,700 |  | 26,700

Preference Shares

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
17,600 Preference Shares of £ 1.00 each | 17,600 |  | 17,600

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Adele Oxberry | (442 ) | 85,211 | (75,241 ) | - | 9,528

The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
At the year end the company was owed by a group company Elite Hospitality Assessment Professionals Ltd £32,277 (2025: £32,119).
Included in Other debtors at note 7 is a loan to Benox Properties a business owned by an employee who is a close family member of the directors. The loan balance outstanding at 31 March 2026 was £36,548 (2025: £36,548). The loan is unsecured, interest free and repayable on demand
Page 6