Acorah Software Products - Accounts Production 15.0.500 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 02285233 Rev William Lark Ms Sally Rix Mrs Lisa Dobson Mr Alexander Coombes Mr James Legassick Miss Jeanette Collings Miss Jeanette Collings iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02285233 2022-12-31 02285233 2023-12-31 02285233 2023-01-01 2023-12-31 02285233 frs-core:CurrentFinancialInstruments 2023-12-31 02285233 frs-core:OtherReservesSubtotal 2023-12-31 02285233 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 02285233 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 02285233 frs-bus:SmallEntities 2023-01-01 2023-12-31 02285233 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02285233 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02285233 frs-bus:Director1 2023-01-01 2023-12-31 02285233 frs-bus:Director2 2023-01-01 2023-12-31 02285233 frs-bus:Director3 2023-01-01 2023-12-31 02285233 frs-bus:Director4 2023-01-01 2023-12-31 02285233 frs-bus:Director5 2023-01-01 2023-12-31 02285233 frs-bus:Director6 2023-01-01 2023-12-31 02285233 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 02285233 frs-core:CurrentFinancialInstruments 1 2023-12-31 02285233 frs-countries:EnglandWales 2023-01-01 2023-12-31 02285233 2021-12-31 02285233 2022-12-31 02285233 2022-01-01 2022-12-31 02285233 frs-core:CurrentFinancialInstruments 2022-12-31 02285233 frs-core:OtherReservesSubtotal 2022-12-31 02285233 frs-core:CurrentFinancialInstruments 1 2022-12-31
Registered number: 02285233
Cummings Court Management Association Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 02285233
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 633 599
Cash at bank and in hand 4,494 6,939
5,127 7,538
Creditors: Amounts Falling Due Within One Year 5 (3,916 ) (6,327 )
NET CURRENT ASSETS (LIABILITIES) 1,211 1,211
TOTAL ASSETS LESS CURRENT LIABILITIES 1,211 1,211
NET ASSETS 1,211 1,211
RESERVES
Other reserves 1,211 1,211
MEMBERS' FUNDS 1,211 1,211
For the year ending 31 December 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
Miss Jeanette Collings
Director
12 August 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cummings Court Management Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02285233 . The registered office is Flat 6 Cummings Court, Old Liverton Road, Newton Abbot, Devon, TQ12 6HJ.
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. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.3. Cash at bank and in hand
Shown on the face of the balance sheet is monies held in a company bank account and as cash in hand, under the following conditions:

a) the fact that a statutory trust is imposed over service charge monies received under Section 42 of the Landlord and Tenant Act 1987 and that the residential management company acts as a trustee in this capacity; and

b) the closing balance of cash and other assets held in trust by the residential management company.
2.4. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 633 599
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 494 748
Surplus owed to lessees 3,422 5,579
3,916 6,327
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