Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08285952 Mr C R Ritchie true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08285952 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-11-30 08285952 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-11-30 08285952 2024-11-30 08285952 2025-11-30 08285952 2024-12-01 2025-11-30 08285952 frs-core:CurrentFinancialInstruments 2025-11-30 08285952 frs-core:Non-currentFinancialInstruments 2025-11-30 08285952 frs-core:ShareCapital 2025-11-30 08285952 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08285952 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08285952 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08285952 frs-bus:SmallEntities 2024-12-01 2025-11-30 08285952 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08285952 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08285952 1 2024-12-01 2025-11-30 08285952 frs-bus:Director1 2024-12-01 2025-11-30 08285952 frs-countries:EnglandWales 2024-12-01 2025-11-30 08285952 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-11-30 08285952 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-11-30 08285952 2023-11-30 08285952 2024-11-30 08285952 2023-12-01 2024-11-30 08285952 frs-core:CurrentFinancialInstruments 2024-11-30 08285952 frs-core:Non-currentFinancialInstruments 2024-11-30 08285952 frs-core:ShareCapital 2024-11-30 08285952 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08285952
Ritchie Speech and Drama Limited
Financial Statements
For The Year Ended 30 November 2025
Ritchie Speech and Drama Limited
Contents
Contents

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

Page 1
Ritchie Speech and Drama Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08285952

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 8,916 |  | 9,213 |
Cash at bank and in hand |  | 1,193 |  | 3,004 |
|  | 10,109 |  | 12,217 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,200 ) |  | (2,200 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,909 |  | 10,017
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,909 |  | 10,017
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (7,700 ) |  | (9,900 )
NET ASSETS |  |  | 209 |  | 117
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 109 |  | 17
SHAREHOLDERS' FUNDS |  |  | 209 |  | 117

Page 1
Page 2
Ritchie Speech and Drama Limited
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 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 C R Ritchie Director
20 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Ritchie Speech and Drama Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Ritchie Speech and Drama Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08285952 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
The company's principal activity continues to be that of teaching, speech and drama.
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. Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
...CONTINUED
Page 3
Page 4
Ritchie Speech and Drama Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.3. Financial Instruments - continued
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting date.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
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 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.
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.
2.5.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
Page 4
Page 5
Ritchie Speech and Drama Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,916 |  | 9,213

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,200 |  | 2,200

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,700 |  | 9,900

7. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 2,200 |  | 2,200

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 7,700 |  | 9,900

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Ritchie Speech and Drama Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Financial Instruments
The company has the following financial instruments:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Financial assets
Financial assets measured at fair value through profit and loss | 10,108 |  | 12,217

Financial liabilities
Financial liabilities measured at fair value through profit and loss | 9,900 |  | 12,099

Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.
10. Directors Advances, Credits and Guarantees
Included in other debtors due within one year are loans to the directors, Mr C R Ritchie amounting to £8,916 (2024 - 9,213).
11. Controlling Parties
The company's ultimate controlling party is Mr C R Ritchie by virtue of their interest in the share capital of the company.
Page 6