Acorah Software Products - Accounts Production 16.1.300 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 10157965 Vivien Holmes Imogen Clarke Genevieve Collister Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10157965 2023-04-30 10157965 2024-04-30 10157965 2023-05-01 2024-04-30 10157965 frs-core:CurrentFinancialInstruments 2024-04-30 10157965 frs-core:FurnitureFittings 2024-04-30 10157965 frs-core:FurnitureFittings 2023-05-01 2024-04-30 10157965 frs-core:FurnitureFittings 2023-04-30 10157965 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10157965 frs-bus:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 10157965 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10157965 frs-bus:SmallEntities 2023-05-01 2024-04-30 10157965 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10157965 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10157965 frs-bus:Director1 2023-05-01 2024-04-30 10157965 frs-bus:Director2 2023-05-01 2024-04-30 10157965 frs-bus:Director3 2023-05-01 2024-04-30 10157965 frs-countries:EnglandWales 2023-05-01 2024-04-30 10157965 2022-04-30 10157965 2023-04-30 10157965 2022-05-01 2023-04-30 10157965 frs-core:CurrentFinancialInstruments 2023-04-30 10157965 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 10157965
Partisan Collective Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Vivien Holmes
Imogen Clarke
Genevieve Collister Brown
Company Number 10157965
Registered Office Piccadilly Business Centre Unit C
Aldow Enterprise Park Blackett Street
Manchester
M12 6AE
Accountants Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
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Balance Sheet
Registered number: 10157965
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,738 2,970
5,738 2,970
CURRENT ASSETS
Stocks 5 914 914
Debtors 6 4,396 2,701
Cash at bank and in hand 16,381 20,625
21,691 24,240
Creditors: Amounts Falling Due Within One Year 7 (17,216 ) (11,261 )
NET CURRENT ASSETS (LIABILITIES) 4,475 12,979
TOTAL ASSETS LESS CURRENT LIABILITIES 10,213 15,949
NET ASSETS 10,213 15,949
Income and Expenditure Account 10,213 15,949
MEMBERS' FUNDS 10,213 15,949
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For the year ending 30 April 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
Imogen Clarke
Director
29/01/2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Partisan Collective Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 10157965 . The registered office is Piccadilly Business Centre Unit C, Aldow Enterprise Park Blackett Street, Manchester, M12 6AE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Fixtures & Fittings 20% straight line
2.5. Stocks and Work in Progress
Stock value for the year has been based on estimated figures from the previous financial year.
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2.6. 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.
2.7. Government Grant
The company has chosen to use the option in Section 24 of FRS102 to use the accruals method for accounting for government grants.

Government grants are recognised in the income and expenditure account in an appropriate
manner that matches them with the expenditure towards which they are intended to contribute.

All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 1)
3 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2023 11,966
Additions 3,854
As at 30 April 2024 15,820
Depreciation
As at 1 May 2023 8,996
Provided during the period 1,086
As at 30 April 2024 10,082
Net Book Value
As at 30 April 2024 5,738
As at 1 May 2023 2,970
5. Stocks
2024 2023
£ £
Finished goods 914 914
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,176 900
Prepayments and accrued income 920 801
Other debtors 1,300 1,000
4,396 2,701
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,603 1,488
Corporation tax - 616
Other taxes and social security 402 919
VAT 6,750 -
Other creditors 155 2,145
Accruals and deferred income 4,067 2,800
Directors' loan accounts 4,239 3,293
17,216 11,261
The company has chosen to use the option in Section 24 of FRS102 to use the accruals method for accounting for government grants. Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
The company received an unsecured, interest free loan of £4,239 from a director with no fixed term. This was paid back in the following financial year.
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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