Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13851011 Mr Md Hossain Mr Md Rahman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13851011 2025-01-31 13851011 2026-01-31 13851011 2025-02-01 2026-01-31 13851011 frs-core:CurrentFinancialInstruments 2026-01-31 13851011 frs-core:ComputerEquipment 2026-01-31 13851011 frs-core:ComputerEquipment 2025-02-01 2026-01-31 13851011 frs-core:ComputerEquipment 2025-01-31 13851011 frs-core:FurnitureFittings 2026-01-31 13851011 frs-core:FurnitureFittings 2025-02-01 2026-01-31 13851011 frs-core:FurnitureFittings 2025-01-31 13851011 frs-core:ShareCapital 2026-01-31 13851011 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13851011 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13851011 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13851011 frs-bus:SmallEntities 2025-02-01 2026-01-31 13851011 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13851011 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13851011 frs-bus:Director1 2025-02-01 2026-01-31 13851011 frs-bus:Director2 2025-02-01 2026-01-31 13851011 frs-countries:EnglandWales 2025-02-01 2026-01-31 13851011 2024-01-31 13851011 2025-01-31 13851011 2024-02-01 2025-01-31 13851011 frs-core:CurrentFinancialInstruments 2025-01-31 13851011 frs-core:ShareCapital 2025-01-31 13851011 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13851011
On Point Study Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Tax Nest Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13851011
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,042 3,549
3,042 3,549
CURRENT ASSETS
Debtors 5 19,545 1,878
Cash at bank and in hand 5,349 3,143
24,894 5,021
Creditors: Amounts Falling Due Within One Year 6 (20,466 ) (1,414 )
NET CURRENT ASSETS (LIABILITIES) 4,428 3,607
TOTAL ASSETS LESS CURRENT LIABILITIES 7,470 7,156
NET ASSETS 7,470 7,156
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 7,469 7,155
SHAREHOLDERS' FUNDS 7,470 7,156
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For the year ending 31 January 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 Md Rahman
Director
06/10/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
On Point Study Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13851011 . The registered office is 202-212 Mountview House Office 43, High Road, Ilford, IG1 1QB.
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 amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided. This is stated after trade discounts and other sales taxes.
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:
Fixtures & Fittings 10% SLM
Computer Equipment 10% SLM
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: 5 (2025: 3)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 1,230 3,840 5,070
As at 31 January 2026 1,230 3,840 5,070
Depreciation
As at 1 February 2025 369 1,152 1,521
Provided during the period 123 384 507
As at 31 January 2026 492 1,536 2,028
Net Book Value
As at 31 January 2026 738 2,304 3,042
As at 1 February 2025 861 2,688 3,549
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 8,585 -
Other debtors 10,960 1,878
19,545 1,878
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
IWOCA loan 13,000 -
Other creditors 5,149 320
Taxation and social security 2,317 1,094
20,466 1,414
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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