Acorah Software Products - Accounts Production 15.0.500 false true 31 December 2022 1 January 2022 false 2 May 2024 1 January 2023 31 December 2023 31 December 2023 01641661 M D Ayers C A Cagienard J P Cholerton M Kilburn J W Pittman M J Rose-King M R Stowell M J Taylor P M Westgate M Williams A G Wade R Carral M D Cobbald A Mollins L Norton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01641661 2022-12-31 01641661 2023-12-31 01641661 2023-01-01 2023-12-31 01641661 frs-core:CurrentFinancialInstruments 2023-12-31 01641661 frs-core:Non-currentFinancialInstruments 2023-12-31 01641661 frs-core:BetweenOneFiveYears 2023-12-31 01641661 frs-core:ComputerEquipment 2023-12-31 01641661 frs-core:ComputerEquipment 2023-01-01 2023-12-31 01641661 frs-core:ComputerEquipment 2022-12-31 01641661 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 01641661 frs-core:FurnitureFittings 2023-12-31 01641661 frs-core:FurnitureFittings 2023-01-01 2023-12-31 01641661 frs-core:FurnitureFittings 2022-12-31 01641661 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 01641661 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 01641661 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 01641661 frs-core:OtherResidualIntangibleAssets 2023-12-31 01641661 frs-core:OtherResidualIntangibleAssets 2022-12-31 01641661 frs-core:PlantMachinery 2023-12-31 01641661 frs-core:PlantMachinery 2023-01-01 2023-12-31 01641661 frs-core:PlantMachinery 2022-12-31 01641661 frs-core:WithinOneYear 2023-12-31 01641661 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 01641661 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 01641661 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 01641661 frs-bus:SmallEntities 2023-01-01 2023-12-31 01641661 frs-bus:Audited 2023-01-01 2023-12-31 01641661 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 01641661 frs-core:UnlistedNon-exchangeTraded 2023-12-31 01641661 frs-core:UnlistedNon-exchangeTraded 2022-12-31 01641661 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 01641661 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 01641661 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01641661 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 01641661 frs-bus:Director1 2023-01-01 2023-12-31 01641661 frs-bus:Director2 2023-01-01 2023-12-31 01641661 frs-bus:Director3 2023-01-01 2023-12-31 01641661 frs-bus:Director4 2023-01-01 2023-12-31 01641661 frs-bus:Director5 2023-01-01 2023-12-31 01641661 frs-bus:Director6 2023-01-01 2023-12-31 01641661 frs-bus:Director7 2023-01-01 2023-12-31 01641661 frs-bus:Director8 2023-01-01 2023-12-31 01641661 frs-bus:Director9 2023-01-01 2023-12-31 01641661 frs-bus:Director10 2023-01-01 2023-12-31 01641661 frs-bus:Director11 2023-01-01 2023-12-31 01641661 frs-bus:Director12 2023-01-01 2023-12-31 01641661 frs-bus:Director13 2023-01-01 2023-12-31 01641661 frs-bus:Director14 2023-01-01 2023-12-31 01641661 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 01641661 frs-countries:EnglandWales 2023-01-01 2023-12-31 01641661 2021-12-31 01641661 2022-12-31 01641661 2022-01-01 2022-12-31 01641661 frs-core:CurrentFinancialInstruments 2022-12-31 01641661 frs-core:Non-currentFinancialInstruments 2022-12-31 01641661 frs-core:BetweenOneFiveYears 2022-12-31 01641661 frs-core:WithinOneYear 2022-12-31 01641661 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 01641661
British Pest Control Association
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 01641661
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 447,569 435,461
Investments 6 40,477 40,477
488,046 475,938
CURRENT ASSETS
Stocks 7 399 2,519
Debtors 8 253,044 192,925
Cash at bank and in hand 739,190 751,847
992,633 947,291
Creditors: Amounts Falling Due Within One Year 9 (529,485 ) (391,399 )
NET CURRENT ASSETS (LIABILITIES) 463,148 555,892
TOTAL ASSETS LESS CURRENT LIABILITIES 951,194 1,031,830
Creditors: Amounts Falling Due After More Than One Year 10 - (134,684 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (15,436 ) (11,991 )
NET ASSETS 935,758 885,155
Income and Expenditure Account 935,758 885,155
MEMBERS' FUNDS 935,758 885,155
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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
M Williams
Director
2 May 2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
British Pest Control Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 01641661 . The registered office is 4a Mallard Way, Pride Park, Derby, Derbyshire, DE24 8GX.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are copyrights and are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful lives.
2.4. 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 2% straight line
Website Development 20% straight line
Fixtures & Fittings 10% - 20% straight line
Computer Equipment 20% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2022: 20)
22 20
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 6,000
As at 31 December 2023 6,000
Amortisation
As at 1 January 2023 6,000
As at 31 December 2023 6,000
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
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5. Tangible Assets
Land & Property
Freehold Website Development Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 455,904 137,398 39,685 48,969 681,956
Additions 1,900 19,428 19,722 1,330 42,380
Disposals - (960 ) (6,995 ) (13,737 ) (21,692 )
Transfers - - (5,646 ) 5,646 -
As at 31 December 2023 457,804 155,866 46,766 42,208 702,644
Depreciation
As at 1 January 2023 85,906 107,768 21,493 31,328 246,495
Provided during the period 7,497 12,305 3,391 5,948 29,141
Disposals - - (6,824 ) (13,737 ) (20,561 )
As at 31 December 2023 93,403 120,073 18,060 23,539 255,075
Net Book Value
As at 31 December 2023 364,401 35,793 28,706 18,669 447,569
As at 1 January 2023 369,998 29,630 18,192 17,641 435,461
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6. Investments
Unlisted
£
Cost
As at 1 January 2023 40,477
As at 31 December 2023 40,477
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 40,477
As at 1 January 2023 40,477
7. Stocks
2023 2022
£ £
Finished goods 399 2,519
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 83,255 77,016
Amounts owed by group undertakings 36,299 29,730
Other debtors 133,490 86,179
253,044 192,925
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 93,449 101,227
Bank loans and overdrafts - 15,397
Corporation tax 16,922 26,909
Other taxes and social security 52,488 45,330
VAT 23,959 26,827
Other creditors - 2,500
Accruals and deferred income 342,667 173,209
529,485 391,399
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 134,684
- 134,684
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11. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 15,436 11,991
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 16,019 14,055
Later than one year and not later than five years 8,556 3,185
24,575 17,240
13. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £6,304 (2022: 8,983) were due to the fund. They are included in Other Creditors.
14. 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.
15. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
16. Audit Information
The auditors report on the account of British Pest Control Association for the year ended 31 December 2023 was unqualified
The auditor's report was signed by D Johnson FCCA (Senior Statutory Auditor) for and on behalf of Nuvo Audit Limited , Statutory Auditor
Nuvo Audit Limited
7 Faraday Court
First Avenue
Burton Upon Trent
Staffordshire
DE14 2WX
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