Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08918344 M E Telfer S J Rayner S J Rayner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08918344 2025-03-31 08918344 2026-03-31 08918344 2025-04-01 2026-03-31 08918344 frs-core:CurrentFinancialInstruments 2026-03-31 08918344 frs-core:ComputerEquipment 2026-03-31 08918344 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08918344 frs-core:ComputerEquipment 2025-03-31 08918344 frs-core:FurnitureFittings 2026-03-31 08918344 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08918344 frs-core:FurnitureFittings 2025-03-31 08918344 frs-core:OtherResidualIntangibleAssets 2026-03-31 08918344 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 08918344 frs-core:OtherResidualIntangibleAssets 2025-03-31 08918344 frs-core:PlantMachinery 2026-03-31 08918344 frs-core:PlantMachinery 2025-04-01 2026-03-31 08918344 frs-core:PlantMachinery 2025-03-31 08918344 frs-core:ShareCapital 2026-03-31 08918344 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08918344 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08918344 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08918344 frs-bus:SmallEntities 2025-04-01 2026-03-31 08918344 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08918344 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08918344 frs-bus:Director1 2025-04-01 2026-03-31 08918344 frs-bus:Director2 2025-04-01 2026-03-31 08918344 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 08918344 frs-core:CurrentFinancialInstruments 2 2026-03-31 08918344 frs-countries:EnglandWales 2025-04-01 2026-03-31 08918344 2024-03-31 08918344 2025-03-31 08918344 2024-04-01 2025-03-31 08918344 frs-core:CurrentFinancialInstruments 2025-03-31 08918344 frs-core:ShareCapital 2025-03-31 08918344 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08918344 frs-core:CurrentFinancialInstruments 2 2025-03-31
Registered number: 08918344
Educe Trading Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08918344
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 89,645 41,261
Tangible Assets 5 9,228 9,806
98,873 51,067
CURRENT ASSETS
Debtors 6 23,900 32,294
Cash at bank and in hand 155,081 145,189
178,981 177,483
Creditors: Amounts Falling Due Within One Year 7 (48,977 ) (71,269 )
NET CURRENT ASSETS (LIABILITIES) 130,004 106,214
TOTAL ASSETS LESS CURRENT LIABILITIES 228,877 157,281
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,307 ) (2,452 )
NET ASSETS 226,570 154,829
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 226,568 154,827
SHAREHOLDERS' FUNDS 226,570 154,829
Page 1
Page 2
For the year ending 31 March 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
M E Telfer
Director
29th 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
Educe Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08918344 . The registered office is Grosvenor House, 11 St. Pauls Square, Birmingham, B3 1RB.
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.
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:
Plant & Machinery 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 33% RB
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.
...CONTINUED
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2.4. Taxation - continued
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: 5 (2025: 5)
5 5
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 133,630
Additions 93,000
As at 31 March 2026 226,630
Amortisation
As at 1 April 2025 92,369
Provided during the period 44,616
As at 31 March 2026 136,985
Net Book Value
As at 31 March 2026 89,645
As at 1 April 2025 41,261
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 3,409 8,291 15,558 27,258
Additions 277 241 1,832 2,350
As at 31 March 2026 3,686 8,532 17,390 29,608
...CONTINUED
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Depreciation
As at 1 April 2025 659 6,152 10,641 17,452
Provided during the period 745 535 1,648 2,928
As at 31 March 2026 1,404 6,687 12,289 20,380
Net Book Value
As at 31 March 2026 2,282 1,845 5,101 9,228
As at 1 April 2025 2,750 2,139 4,917 9,806
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 18,336 20,221
Prepayments and accrued income 5,564 12,073
23,900 32,294
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 13 21,756
Corporation tax 35,754 42,117
Other taxes and social security 3,644 2,263
VAT 8,050 2,459
Pension 482 486
Accruals and deferred income 536 -
Directors' loan accounts 498 2,188
48,977 71,269
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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