Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 29 February 2024 false 1 March 2025 31 July 2026 31 July 2026 11214548 Mr S N Cherry Ms A R Ramsay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11214548 2025-02-28 11214548 2026-07-31 11214548 2025-03-01 2026-07-31 11214548 frs-core:CurrentFinancialInstruments 2026-07-31 11214548 frs-core:ComputerEquipment 2026-07-31 11214548 frs-core:ComputerEquipment 2025-03-01 2026-07-31 11214548 frs-core:ComputerEquipment 2025-02-28 11214548 frs-core:MotorVehicles 2025-03-01 2026-07-31 11214548 frs-core:ShareCapital 2026-07-31 11214548 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 11214548 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-07-31 11214548 frs-bus:FilletedAccounts 2025-03-01 2026-07-31 11214548 frs-bus:SmallEntities 2025-03-01 2026-07-31 11214548 frs-bus:AuditExemptWithAccountantsReport 2025-03-01 2026-07-31 11214548 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-07-31 11214548 frs-bus:Director1 2025-03-01 2026-07-31 11214548 frs-bus:Director2 2025-03-01 2026-07-31 11214548 frs-countries:EnglandWales 2025-03-01 2026-07-31 11214548 2024-02-28 11214548 2025-02-28 11214548 2024-02-29 2025-02-28 11214548 frs-core:CurrentFinancialInstruments 2025-02-28 11214548 frs-core:ShareCapital 2025-02-28 11214548 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11214548
S&A Training Services Ltd
Unaudited Financial Statements
For the Period 1 March 2025 to 31 July 2026
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
S&A Training Services Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
S&A Training Services Ltd
Accountant's Report
For the Period 1 March 2025 to 31 July 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of S&A Training Services Ltd for the period 1 March 2025 to 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of S&A Training Services Ltd for the period 1 March 2025 to 31 July 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of S&A Training Services Ltd , as a body, in accordance with the terms of our engagement letter dated 06 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of S&A Training Services Ltd and state those matters that we have agreed to state to the directors of S&A Training Services Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S&A Training Services Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that S&A Training Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of S&A Training Services Ltd . You consider that S&A Training Services Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of S&A Training Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Laurence Denton
10/08/2026

3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Page 1
Page 2
S&A Training Services Ltd
Balance Sheet
As At 31 July 2026
Balance Sheet
Registered number: 11214548

| 31 July 2026 | 28 February 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 366 |  | 398
|  |  | 366 |  | 398
CURRENT ASSETS
Debtors | 5 | 231 |  | 4,425 |
Cash at bank and in hand |  | - |  | 3,353 |
|  | 231 |  | 7,778 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,467 ) |  | (8,006 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,236 ) |  | (228 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,870 ) |  | 170
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (70 ) |  | (76 )
NET (LIABILITIES)/ASSETS |  |  | (1,940 ) |  | 94
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (1,942 ) |  | 92
SHAREHOLDERS' FUNDS |  |  | (1,940) |  | 94

Page 2
Page 3
S&A Training Services Ltd
Balance Sheet (continued)
As At 31 July 2026
For the period ending 31 July 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

Mr S N Cherry Director | Ms A R Ramsay Director
10/08/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
S&A Training Services Ltd
Notes to the Financial Statements
For the Period 1 March 2025 to 31 July 2026
Notes to the Financial Statements
1. General Information
S&A Training Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11214548 . The registered office is 41 Linnet Close, Wellingborough, Northants, NN8 4UJ.
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:

Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
Page 4
Page 5
S&A Training Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 March 2025 to 31 July 2026
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 March 2025 | 655
Additions | 566
Disposals | (655 )
As at 31 July 2026 | 566
Depreciation
As at 1 March 2025 | 257
Provided during the period | 200
Disposals | (257 )
As at 31 July 2026 | 200
Net Book Value
As at 31 July 2026 | 366
As at 1 March 2025 | 398

5. Debtors

| 31 July 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 4,425
Corporation tax recoverable assets | 231 |  | -
| 231 |  | 4,425

6. Creditors: Amounts Falling Due Within One Year

| 31 July 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 231
Other taxes and social security | 123 |  | -
Accruals and deferred income | 400 |  | 409
Directors' loan accounts | 1,944 |  | 7,366
| 2,467 |  | 8,006

7. Share Capital

| 31 July 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5