Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 02219676 Ms Alison Symonds-Tayler Mr Daniel Adzhilarski Mr Mark Tsoukala iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02219676 2023-03-31 02219676 2024-03-31 02219676 2023-04-01 2024-03-31 02219676 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02219676 frs-core:ShareCapital 2024-03-31 02219676 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 02219676 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02219676 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 02219676 frs-bus:SmallEntities 2023-04-01 2024-03-31 02219676 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02219676 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 02219676 frs-bus:Director1 2023-04-01 2024-03-31 02219676 frs-bus:Director2 2023-04-01 2024-03-31 02219676 frs-bus:Director3 2023-04-01 2024-03-31 02219676 frs-countries:EnglandWales 2023-04-01 2024-03-31 02219676 2022-03-31 02219676 2023-03-31 02219676 2022-04-01 2023-03-31 02219676 frs-core:ShareCapital 2023-03-31 02219676 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 02219676
Birch Court Residents Association Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Tax Data Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 02219676
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,510 4,810
4,510 4,810
CURRENT ASSETS
Debtors 6,302 7,459
Cash at bank and in hand 96,144 77,796
102,446 85,255
Creditors: Amounts Falling Due Within One Year (6,144 ) (2,875 )
NET CURRENT ASSETS (LIABILITIES) 96,302 82,380
TOTAL ASSETS LESS CURRENT LIABILITIES 100,812 87,190
NET ASSETS 100,812 87,190
CAPITAL AND RESERVES
Called up share capital 5 42 42
Profit and Loss Account 100,770 87,148
SHAREHOLDERS' FUNDS 100,812 87,190
Page 1
Page 2
For the year ending 31 March 2024 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Alison Symonds-Tayler
Director
29/07/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Birch Court Residents Association Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02219676 . The registered office is Unit 5 Stour Valley Business Centre, Sudbury, Suffork, CO10 7GB.
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.
Service Charges
Reimbursements from leaseholders for the provision of maintenance, repair, and other communal services.
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:
Freehold 5% Straight line
2.4. Taxation
The company is a non-profit making enterprise and surpluses arising as a result of differences between  service charges levied (based on estimated costs) and actual costs do not fall within the scope of corporation tax. 
Tax is payable  on investment income only.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 15,025
As at 31 March 2024 15,025
Depreciation
As at 1 April 2023 10,215
Provided during the period 300
As at 31 March 2024 10,515
Net Book Value
As at 31 March 2024 4,510
As at 1 April 2023 4,810
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 42 42
Page 3