Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 06880223 Mr Robert Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06880223 2025-04-30 06880223 2026-04-30 06880223 2025-05-01 2026-04-30 06880223 frs-core:ComputerEquipment 2026-04-30 06880223 frs-core:ComputerEquipment 2025-05-01 2026-04-30 06880223 frs-core:ComputerEquipment 2025-04-30 06880223 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-04-30 06880223 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 06880223 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 06880223 frs-core:FurnitureFittings 2026-04-30 06880223 frs-core:FurnitureFittings 2025-05-01 2026-04-30 06880223 frs-core:FurnitureFittings 2025-04-30 06880223 frs-core:NetGoodwill 2026-04-30 06880223 frs-core:NetGoodwill 2025-05-01 2026-04-30 06880223 frs-core:NetGoodwill 2025-04-30 06880223 frs-core:PlantMachinery 2026-04-30 06880223 frs-core:PlantMachinery 2025-05-01 2026-04-30 06880223 frs-core:PlantMachinery 2025-04-30 06880223 frs-core:ShareCapital 2026-04-30 06880223 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 06880223 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 06880223 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 06880223 frs-bus:SmallEntities 2025-05-01 2026-04-30 06880223 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 06880223 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 06880223 frs-bus:Director1 2025-05-01 2026-04-30 06880223 frs-bus:Director1 2025-04-30 06880223 frs-bus:Director1 2026-04-30 06880223 frs-countries:EnglandWales 2025-05-01 2026-04-30 06880223 2024-04-30 06880223 2025-04-30 06880223 2024-05-01 2025-04-30 06880223 frs-core:ShareCapital 2025-04-30 06880223 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 06880223
Absolute Training & Assessing Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Absolute Training & Assessing Limited
Contents
Contents

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

Page 1
Absolute Training & Assessing Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 06880223

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 758 |  | 1,137
Tangible Assets | 5 |  | 8,240 |  | 1,294
|  |  | 8,998 |  | 2,431
CURRENT ASSETS
Debtors |  | 357,036 |  | 269,729 |
Cash at bank and in hand |  | 252,303 |  | 193,883 |
|  | 609,339 |  | 463,612 |
Creditors: Amounts Falling Due Within One Year |  | (298,417 ) |  | (188,020 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 310,922 |  | 275,592
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 319,920 |  | 278,023
NET ASSETS |  |  | 319,920 |  | 278,023
CAPITAL AND RESERVES
Called up share capital | 6 |  | 120 |  | 120
Profit and Loss Account |  |  | 319,800 |  | 277,903
SHAREHOLDERS' FUNDS |  |  | 319,920 |  | 278,023

Page 1
Page 2
Absolute Training & Assessing 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Robert Harris Director
20/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Absolute Training & Assessing Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Absolute Training & Assessing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06880223 . The registered office is Absolute Training And Assessing Limited Ty Cynon, Navigation Park, Abercynon, Rhondda Cynon Taf, CF45 4SN.
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.
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 has been fully amortised.
2.4. Research and Development
Development costs are being amortised evenly over their estimated useful life of 10 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 | 25% Reducing balance
Fixtures & Fittings | 33.3% Straight line
Computer Equipment | 15% Reducing balance

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
Absolute Training & Assessing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Intangible Assets

| Goodwill | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 9,500 | 3,790 | 13,290
As at 30 April 2026 | 9,500 | 3,790 | 13,290
Amortisation
As at 1 May 2025 | 9,500 | 2,653 | 12,153
Provided during the period | - | 379 | 379
As at 30 April 2026 | 9,500 | 3,032 | 12,532
Net Book Value
As at 30 April 2026 | - | 758 | 758
As at 1 May 2025 | - | 1,137 | 1,137

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2025 | 5,783 | 62,511 | - | 68,294
Additions | - | 4,721 | 5,087 | 9,808
As at 30 April 2026 | 5,783 | 67,232 | 5,087 | 78,102
Depreciation
As at 1 May 2025 | 5,600 | 61,400 | - | 67,000
Provided during the period | 61 | 1,966 | 835 | 2,862
As at 30 April 2026 | 5,661 | 63,366 | 835 | 69,862
Net Book Value
As at 30 April 2026 | 122 | 3,866 | 4,252 | 8,240
As at 1 May 2025 | 183 | 1,111 | - | 1,294

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

7. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Harris | 69,931 | 157,107 | 161,722 | - | 65,316

The above loan bares interest at 3.75%
Page 4