Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 07533748 Dr D Holmes Dr L E Casanova Sanjuan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07533748 2024-07-31 07533748 2025-07-31 07533748 2024-08-01 2025-07-31 07533748 frs-core:Non-currentFinancialInstruments 2025-07-31 07533748 frs-core:BetweenOneFiveYears 2025-07-31 07533748 frs-core:ComputerEquipment 2024-08-01 2025-07-31 07533748 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 07533748 frs-core:PlantMachinery 2024-08-01 2025-07-31 07533748 frs-core:WithinOneYear 2025-07-31 07533748 frs-core:ShareCapital 2025-07-31 07533748 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 07533748 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07533748 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 07533748 frs-bus:SmallEntities 2024-08-01 2025-07-31 07533748 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 07533748 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07533748 frs-core:AdditionsToInvestments 2025-07-31 07533748 frs-core:CostValuation 2025-07-31 07533748 frs-bus:Director1 2024-08-01 2025-07-31 07533748 frs-bus:Director1 2024-07-31 07533748 frs-bus:Director1 2025-07-31 07533748 frs-bus:Director2 2024-08-01 2025-07-31 07533748 frs-countries:EnglandWales 2024-08-01 2025-07-31 07533748 2023-07-31 07533748 2024-07-31 07533748 2023-08-01 2024-07-31 07533748 frs-core:Non-currentFinancialInstruments 2024-07-31 07533748 frs-core:BetweenOneFiveYears 2024-07-31 07533748 frs-core:WithinOneYear 2024-07-31 07533748 frs-core:ShareCapital 2024-07-31 07533748 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 07533748
Advance Continuing Education London Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
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Advance Continuing Education London Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Advance Continuing Education London Ltd
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 07533748

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 125,510 |  | 97,849
Investments | 5 |  | 50,000 |  | -
|  |  | 175,510 |  | 97,849
CURRENT ASSETS
Stocks |  | 15,000 |  | 20,000 |
Debtors | 6 | 1,274,537 |  | 901,885 |
Cash at bank and in hand |  | 422,320 |  | 222,173 |
|  | 1,711,857 |  | 1,144,058 |
Creditors: Amounts Falling Due Within One Year |  | (496,378 ) |  | (258,217 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,215,479 |  | 885,841
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,390,989 |  | 983,690
Creditors: Amounts Falling Due After More Than One Year |  |  | (31,380 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,139 ) |  | -
NET ASSETS |  |  | 1,329,470 |  | 983,690
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,329,468 |  | 983,688
SHAREHOLDERS' FUNDS |  |  | 1,329,470 |  | 983,690

Page 1
Page 2
Advance Continuing Education London Ltd
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Dr D Holmes Director
7 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Advance Continuing Education London Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Advance Continuing Education London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07533748 . The registered office is 19 Wimpole Street, London, W1G 8GE.
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 the total invoice value, excluding value added tax, of sales made during the period.
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:

Leasehold | 10% straight line basis
Plant & Machinery | 15% reducing balance
Computer Equipment | 15% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 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.
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Page 4
Advance Continuing Education London Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Fixed Asset Investments
Fixed asset investments are measured at cost less any provision for impairment.
3. Average Number of Employees
Average number of employees during the year was as follows: 8 (2024: 5)
8 5
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 278,026
Additions | 54,609
As at 31 July 2025 | 332,635
Depreciation
As at 1 August 2024 | 180,177
Provided during the period | 26,948
As at 31 July 2025 | 207,125
Net Book Value
As at 31 July 2025 | 125,510
As at 1 August 2024 | 97,849

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | -
Additions | 50,000
As at 31 July 2025 | 50,000
Provision
As at 1 August 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 50,000
As at 1 August 2024 | -

Page 4
Page 5
Advance Continuing Education London Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
6. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors | 295,539 |  | 103,437

7. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 6,618 |  | -
Later than one year and not later than five years | 31,380 |  | -
| 37,998 |  | -
| 37,998 |  | -

8. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Holmes | 485,737 | 389,372 | - | - | 875,109

Interest is charged on loan balances above £10,000 at the HMRC approved interest rate of 2.25%.
10. Related Party Transactions
During the year, a company under common directorship, FollowApp Care Limited, repaid a net of £168,323 to Advance Continuing Education Ltd. The balance outstanding at year-end was £43,842 (2024: £212,165). As the loan is interest-free and repayable on demand, it has been classified within 'Debtors: Amounts owing due within one year.
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