Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 11000636 Mr A D Boraston Mr G A Locke Mr G M Gillard Mr D Davies Mr A Dent Mr I D Strawbridge Mr D A Hinshelwood Mr D M Rose Mr J Murray Mr W P Harper Mr D M Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11000636 2022-07-31 11000636 2023-07-31 11000636 2022-08-01 2023-07-31 11000636 frs-core:CurrentFinancialInstruments 2023-07-31 11000636 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 11000636 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 11000636 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 11000636 frs-bus:SmallEntities 2022-08-01 2023-07-31 11000636 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 11000636 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11000636 frs-bus:Director1 2022-08-01 2023-07-31 11000636 frs-bus:Director2 2022-08-01 2023-07-31 11000636 frs-bus:Director3 2022-08-01 2023-07-31 11000636 frs-bus:Director4 2022-08-01 2023-07-31 11000636 frs-bus:Director5 2022-08-01 2023-07-31 11000636 frs-bus:Director6 2022-08-01 2023-07-31 11000636 frs-bus:Director7 2022-08-01 2023-07-31 11000636 frs-bus:Director8 2022-08-01 2023-07-31 11000636 frs-bus:Director9 2022-08-01 2023-07-31 11000636 frs-bus:Director10 2022-08-01 2023-07-31 11000636 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 11000636 frs-countries:EnglandWales 2022-08-01 2023-07-31 11000636 2021-07-31 11000636 2022-07-31 11000636 2021-08-01 2022-07-31 11000636 frs-core:CurrentFinancialInstruments 2022-07-31 11000636 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 11000636
Devon Rugby Referees' Society Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
SPF Accountancy Ltd t/a Waterman Brown
Unit 14 Dunchideock Barton
Dunchideock
Exeter
EX2 9UA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 11000636
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 300
Cash at bank and in hand 53,591 55,278
53,591 55,578
Creditors: Amounts Falling Due Within One Year 5 (512 ) (345 )
NET CURRENT ASSETS (LIABILITIES) 53,079 55,233
TOTAL ASSETS LESS CURRENT LIABILITIES 53,079 55,233
NET ASSETS 53,079 55,233
Income and Expenditure Account 53,079 55,233
MEMBERS' FUNDS 53,079 55,233
For the year ending 31 July 2023 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 Income and Expenditure Account.
On behalf of the board
Mr D Davies
Director
Mr D A Hinshelwood
Director
18/04/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Devon Rugby Referees' Society Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 11000636 . The registered office is 72 Downham Gardens, Tamerton Foliot, Plymouth, Devon, PL5 4QF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
4. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 300
- 300
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 117 -
Other creditors 395 345
512 345
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 2