Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 02406897 Mr P C Stanyon Ms L Lock Mrs G M Armstrong Mr J N Middlehurst Ms A Edwards Mr A L Hunter Mr P J Clark Mrs K A Richards Mr A Smith Mr G Waxman Mrs K T Fox Ms Z P Wilkins Mrs A J Saxby Mr M D Pitcher Mr S J Guthrie Mr D A Whitney Ms L Tomlinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02406897 2023-09-30 02406897 2024-09-30 02406897 2023-10-01 2024-09-30 02406897 frs-core:CurrentFinancialInstruments 2024-09-30 02406897 frs-core:ComputerEquipment 2024-09-30 02406897 frs-core:ComputerEquipment 2023-10-01 2024-09-30 02406897 frs-core:ComputerEquipment 2023-09-30 02406897 frs-core:FurnitureFittings 2024-09-30 02406897 frs-core:FurnitureFittings 2023-10-01 2024-09-30 02406897 frs-core:FurnitureFittings 2023-09-30 02406897 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 02406897 frs-bus:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 02406897 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 02406897 frs-bus:SmallEntities 2023-10-01 2024-09-30 02406897 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02406897 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 02406897 frs-core:CostValuation 2023-09-30 02406897 frs-core:AdditionsToInvestments 2024-09-30 02406897 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-09-30 02406897 frs-core:CostValuation 2024-09-30 02406897 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 02406897 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 02406897 frs-bus:Director1 2023-10-01 2024-09-30 02406897 frs-bus:Director2 2023-10-01 2024-09-30 02406897 frs-bus:Director3 2023-10-01 2024-09-30 02406897 frs-bus:Director4 2023-10-01 2024-09-30 02406897 frs-bus:Director5 2023-10-01 2024-09-30 02406897 frs-bus:Director6 2023-10-01 2024-09-30 02406897 frs-bus:Director7 2023-10-01 2024-09-30 02406897 frs-bus:Director8 2023-10-01 2024-09-30 02406897 frs-bus:Director9 2023-10-01 2024-09-30 02406897 frs-bus:Director10 2023-10-01 2024-09-30 02406897 frs-bus:Director11 2023-10-01 2024-09-30 02406897 frs-bus:Director12 2023-10-01 2024-09-30 02406897 frs-bus:Director13 2023-10-01 2024-09-30 02406897 frs-bus:Director14 2023-10-01 2024-09-30 02406897 frs-bus:Director15 2023-10-01 2024-09-30 02406897 frs-bus:Director16 2023-10-01 2024-09-30 02406897 frs-bus:Director17 2023-10-01 2024-09-30 02406897 frs-countries:EnglandWales 2023-10-01 2024-09-30 02406897 2022-09-30 02406897 2023-09-30 02406897 2022-10-01 2023-09-30 02406897 frs-core:CurrentFinancialInstruments 2023-09-30 02406897 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 02406897
The Association Of Electoral Administrators
Unaudited Financial Statements
For The Year Ended 30 September 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02406897
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,708 8,648
Investments 5 5,087,202 3,257,556
5,109,910 3,266,204
CURRENT ASSETS
Debtors 6 472,890 506,142
Cash at bank and in hand 1,282,536 1,176,401
1,755,426 1,682,543
Creditors: Amounts Falling Due Within One Year 7 (819,479 ) (681,594 )
NET CURRENT ASSETS (LIABILITIES) 935,947 1,000,949
TOTAL ASSETS LESS CURRENT LIABILITIES 6,045,857 4,267,153
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,553 ) (2,011 )
NET ASSETS 6,040,304 4,265,142
Income and Expenditure Account 6,040,304 4,265,142
MEMBERS' FUNDS 6,040,304 4,265,142
Page 1
Page 2
For the year ending 30 September 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 Income and Expenditure Account.
On behalf of the board
Mr P C Stanyon
Director
14 November 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
The Association Of Electoral Administrators is a private company, limited by guarantee, incorporated in England & Wales, registered number 02406897 . The registered office is Gibson House, Hurricane Court, Hurricane Close, Stafford, ST16 1GZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the probisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, being the provision of consultancy, education, training and member services, excluding value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributeable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Investments
Surplus funds are invested in medium term investments.
2.5. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assesments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2023: 41)
37 41
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 912 16,075 16,987
Additions - 24,853 24,853
Disposals - (1,603 ) (1,603 )
As at 30 September 2024 912 39,325 40,237
Depreciation
As at 1 October 2023 458 7,881 8,339
Provided during the period 229 9,830 10,059
Disposals - (869 ) (869 )
As at 30 September 2024 687 16,842 17,529
Net Book Value
As at 30 September 2024 225 22,483 22,708
As at 1 October 2023 454 8,194 8,648
5. Investments
Other
£
Cost
As at 1 October 2023 3,257,556
Additions 1,481,309
Revaluations 348,337
As at 30 September 2024 5,087,202
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 5,087,202
As at 1 October 2023 3,257,556
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 183,105 337,894
Prepayments and accrued income 289,785 167,443
Other debtors - 805
472,890 506,142
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,471 3,295
Corporation tax 185,172 57,607
Other taxes and social security 41,300 30,907
VAT 330,765 138,938
Other creditors 1,340 -
Accruals and deferred income 257,431 450,847
819,479 681,594
8. Company limited by guarantee
The company is limited by guarantee, not having a share capital and consequentlythe liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5