Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 05641952 Mr Daniel Ford Mr Lewis Smith Mr John Caffrey Mr Darren Chilcott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05641952 2022-12-31 05641952 2023-12-31 05641952 2023-01-01 2023-12-31 05641952 frs-core:CurrentFinancialInstruments 2023-12-31 05641952 frs-core:ComputerEquipment 2023-12-31 05641952 frs-core:ComputerEquipment 2023-01-01 2023-12-31 05641952 frs-core:ComputerEquipment 2022-12-31 05641952 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 05641952 frs-core:FurnitureFittings 2023-12-31 05641952 frs-core:FurnitureFittings 2023-01-01 2023-12-31 05641952 frs-core:FurnitureFittings 2022-12-31 05641952 frs-core:OtherResidualIntangibleAssets 2023-12-31 05641952 frs-core:OtherResidualIntangibleAssets 2022-12-31 05641952 frs-core:PlantMachinery 2023-12-31 05641952 frs-core:PlantMachinery 2023-01-01 2023-12-31 05641952 frs-core:PlantMachinery 2022-12-31 05641952 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05641952 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 05641952 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 05641952 frs-bus:SmallEntities 2023-01-01 2023-12-31 05641952 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05641952 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05641952 frs-bus:Director1 2023-01-01 2023-12-31 05641952 frs-bus:Director2 2023-01-01 2023-12-31 05641952 frs-bus:Director3 2023-01-01 2023-12-31 05641952 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 05641952 frs-countries:EnglandWales 2023-01-01 2023-12-31 05641952 2021-12-31 05641952 2022-12-31 05641952 2022-01-01 2022-12-31 05641952 frs-core:CurrentFinancialInstruments 2022-12-31 05641952 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 05641952
Haywards Heath & District Angling Society Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Kerrs Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05641952
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,265 14,265
Tangible Assets 5 6,957 6,107
21,222 20,372
CURRENT ASSETS
Debtors 6 560 533
Cash at bank and in hand 53,161 49,299
53,721 49,832
Creditors: Amounts Falling Due Within One Year 7 (420 ) (414 )
NET CURRENT ASSETS (LIABILITIES) 53,301 49,418
TOTAL ASSETS LESS CURRENT LIABILITIES 74,523 69,790
NET ASSETS 74,523 69,790
Income and Expenditure Account 74,523 69,790
MEMBERS' FUNDS 74,523 69,790
Page 1
Page 2
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
Mr Daniel Ford
Director
30/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Haywards Heath & District Angling Society Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05641952 . The registered office is 4 The Nursery, Burgess Hill, West Sussex, RH15 0LE.
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 in relation to fishing rights on Paxhill Estate and Fletching Hill. These are not amortised due to their perpetual life. 
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:
Plant & Machinery 10% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 10% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
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4. Intangible Assets
Other
£
Cost
As at 1 January 2023 14,265
As at 31 December 2023 14,265
Net Book Value
As at 31 December 2023 14,265
As at 1 January 2023 14,265
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 5,398 2,546 740 8,684
Additions - - 1,340 1,340
As at 31 December 2023 5,398 2,546 2,080 10,024
Depreciation
As at 1 January 2023 1,994 - 583 2,577
Provided during the period 474 - 16 490
As at 31 December 2023 2,468 - 599 3,067
Net Book Value
As at 31 December 2023 2,930 2,546 1,481 6,957
As at 1 January 2023 3,404 2,546 157 6,107
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 560 533
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 420 414
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8. 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 5