Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 05241025 Mr Michael Smaile iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05241025 2022-09-30 05241025 2023-09-30 05241025 2022-10-01 2023-09-30 05241025 frs-core:CurrentFinancialInstruments 2023-09-30 05241025 frs-core:PlantMachinery 2023-09-30 05241025 frs-core:PlantMachinery 2022-10-01 2023-09-30 05241025 frs-core:PlantMachinery 2022-09-30 05241025 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05241025 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 05241025 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 05241025 frs-bus:SmallEntities 2022-10-01 2023-09-30 05241025 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 05241025 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05241025 frs-bus:Director1 2022-10-01 2023-09-30 05241025 frs-countries:EnglandWales 2022-10-01 2023-09-30 05241025 2021-09-30 05241025 2022-09-30 05241025 2021-10-01 2022-09-30 05241025 frs-core:CurrentFinancialInstruments 2022-09-30 05241025 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 05241025
Penrith & District Gun Club LImited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05241025
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,879 5,921
13,879 5,921
CURRENT ASSETS
Stocks 5 3,945 631
Debtors 6 12,638 -
Cash at bank and in hand 2,613 19,716
19,196 20,347
Creditors: Amounts Falling Due Within One Year 7 (5,795 ) (1,139 )
NET CURRENT ASSETS (LIABILITIES) 13,401 19,208
TOTAL ASSETS LESS CURRENT LIABILITIES 27,280 25,129
NET ASSETS 27,280 25,129
Income and Expenditure Account 27,280 25,129
MEMBERS' FUNDS 27,280 25,129
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Michael Smaile
Director
11/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Penrith & District Gun Club LImited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05241025 . The registered office is 11 Devonshire Street , Penrith, Cumbria, CA11 7SR.
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.

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:
Plant & Machinery 15%
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 49,455
Additions 12,419
Disposals (1,180 )
As at 30 September 2023 60,694
Depreciation
As at 1 October 2022 43,534
Provided during the period 3,281
As at 30 September 2023 46,815
Net Book Value
As at 30 September 2023 13,879
As at 1 October 2022 5,921
Page 3
Page 4
5. Stocks
2023 2022
£ £
Stock of Clays 3,945 631
6. Debtors
2023 2022
£ £
Due after more than one year
Amounts owed by staff 12,638 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,895 479
Accruals and deferred income 900 660
5,795 1,139
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.
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