Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 10831947 Mr Andrew Matthews Ms Lushan Sun iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10831947 2025-06-30 10831947 2026-06-30 10831947 2025-07-01 2026-06-30 10831947 frs-core:CurrentFinancialInstruments 2026-06-30 10831947 frs-core:Non-currentFinancialInstruments 2026-06-30 10831947 frs-core:FurnitureFittings 2026-06-30 10831947 frs-core:FurnitureFittings 2025-07-01 2026-06-30 10831947 frs-core:FurnitureFittings 2025-06-30 10831947 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-06-30 10831947 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2026-06-30 10831947 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 10831947 frs-core:MotorVehicles 2025-07-01 2026-06-30 10831947 frs-core:ShareCapital 2026-06-30 10831947 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 10831947 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 10831947 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 10831947 frs-bus:SmallEntities 2025-07-01 2026-06-30 10831947 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 10831947 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 10831947 frs-bus:Director1 2025-07-01 2026-06-30 10831947 frs-bus:Director2 2025-07-01 2026-06-30 10831947 frs-countries:EnglandWales 2025-07-01 2026-06-30 10831947 2024-06-30 10831947 2025-06-30 10831947 2024-07-01 2025-06-30 10831947 frs-core:CurrentFinancialInstruments 2025-06-30 10831947 frs-core:Non-currentFinancialInstruments 2025-06-30 10831947 frs-core:ShareCapital 2025-06-30 10831947 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 10831947
Hestia Education Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2026
Price Mann Limited
Chartered Certified Accountants
Magnolia House Spring Villa Park
11 Spring Villa Road
Edgware
HA8 7EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10831947
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 635,247 504,400
635,247 504,400
CURRENT ASSETS
Debtors 5 335,363 274,352
Cash at bank and in hand 253,193 269,833
588,556 544,185
Creditors: Amounts Falling Due Within One Year 6 (1,083,279 ) (197,140 )
NET CURRENT ASSETS (LIABILITIES) (494,723 ) 347,045
TOTAL ASSETS LESS CURRENT LIABILITIES 140,524 851,445
Creditors: Amounts Falling Due After More Than One Year 7 (25,955 ) (36,194 )
NET ASSETS 114,569 815,251
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 114,567 815,249
SHAREHOLDERS' FUNDS 114,569 815,251
Page 1
Page 2
For the year ending 30 June 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 Andrew Matthews
Director
15 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hestia Education Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10831947 . The registered office is Magnolia House, Spring Villa Park, 11 Spring Villa Road, Edgware, HA8 7EB.
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:
Leasehold 10 Years Straight Line Method
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Page 3
Page 4
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 44 (2025: 43)
44 43
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2025 455,444 192,599 648,043
Additions 85,058 87,421 172,479
As at 30 June 2026 540,502 280,020 820,522
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 July 2025 67,832 75,811 143,643
Provided during the period 11,365 30,267 41,632
As at 30 June 2026 79,197 106,078 185,275
Net Book Value
As at 30 June 2026 461,305 173,942 635,247
As at 1 July 2025 387,612 116,788 504,400
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 19,433 19,433
Amounts owed by group undertakings 315,930 254,919
335,363 274,352
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 78,219 41,048
Other taxes and social security 28,499 46,879
Net wages 6,900 375
Other creditors 58,170 20,705
Accruals and deferred income - 80,380
Directors' loan accounts 1,491 7,753
Amounts owed to parent undertaking 910,000 -
1,083,279 197,140
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 25,955 36,194
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 5