Could I use this system for tutoring?

Ha, no problem. I deleted it for you.

So this is one of those interesting edge cases where I recommend using the system part of the way but then deviating at the end.

The thing you’re trying to manage, that you might one day have 100+ of, is one of the few exceptions where I think it makes sense to stick with the alphabet.

I’ve struggled with this myself in my People & Organisations category. That’s where I might put bills, or documentation related to friends, or whatever.

It felt a bit weird to put numbers in front of something that my brain told me was best left as the alphabet. So now what I do is this:

12 People & Orgs
   Bristol Real Estate [12.05]
   Chambers, Susan [12.01]
   Jones, Bob [12.04]
   Moon Industries Ltd [12.02]
   Xylophones Pty [12.03] 

– I stick with the alphabet, but I also give each thing a number in case I need to reference it from elsewhere. Each thing still gets the next available number depending on when it was created.

Now, this doesn’t actually answer your question of ‘what if I go over 100’! I’d say in this case it probably doesn’t matter. But for your list of students, I’d list them in the folder as Smith, Jane and potentially not even worry about numbers for now.

Remember: you’re a hundred times more organised than you were before. The system is here to help you find things. As long as you can do that, you’ve won.