Acorah Software Products - Accounts Production 16.1.300 true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 02090576 Mr S Cleaver Mrs A Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02090576 2023-08-31 02090576 2024-08-31 02090576 2023-09-01 2024-08-31 02090576 frs-core:CurrentFinancialInstruments 2024-08-31 02090576 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 02090576 frs-bus:CompanyLimitedByGuarantee 2023-09-01 2024-08-31 02090576 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 02090576 frs-bus:SmallEntities 2023-09-01 2024-08-31 02090576 frs-bus:EntityHasNeverTraded 2023-09-01 2024-08-31 02090576 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 02090576 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 02090576 frs-core:DeferredTaxation 2023-09-01 2024-08-31 02090576 frs-core:DeferredTaxation 2023-08-31 02090576 frs-core:UnlistedNon-exchangeTraded 2024-08-31 02090576 frs-core:UnlistedNon-exchangeTraded 2023-08-31 02090576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 02090576 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 02090576 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 02090576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 02090576 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 02090576 frs-bus:Director1 2023-09-01 2024-08-31 02090576 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 02090576 frs-countries:EnglandWales 2023-09-01 2024-08-31 02090576 2022-08-31 02090576 2023-08-31 02090576 2022-09-01 2023-08-31 02090576 frs-core:CurrentFinancialInstruments 2023-08-31 02090576 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 02090576
Confederation Of Tourism & Hospitality Limited
Unaudited Dormant Financial Statements
For The Year Ended 31 August 2024
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02090576
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 205,000 -
205,000 -
CURRENT ASSETS
Debtors 5 120,355 213,047
Cash at bank and in hand 1,090 1,803
121,445 214,850
Creditors: Amounts Falling Due Within One Year 6 (119,360 ) (7,765 )
NET CURRENT ASSETS (LIABILITIES) 2,085 207,085
TOTAL ASSETS LESS CURRENT LIABILITIES 207,085 207,085
PROVISIONS FOR LIABILITIES
Deferred Taxation - (105 )
NET ASSETS 207,085 206,980
Income and Expenditure Account 207,085 206,980
MEMBERS' FUNDS 207,085 206,980
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 S Cleaver
Director
5 December 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
Confederation Of Tourism & Hospitality Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02090576 . The registered office is North Lodge Hawkesyard, Amitage Lane, Rugeley, Staffordshire, WS15 1PS.
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. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Investments
Unlisted
£
Cost
As at 1 September 2023 -
Additions 205,000
As at 31 August 2024 205,000
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 205,000
As at 1 September 2023 -
On 31 August 2024 the company purchased preference shares in CTH Awards Limited for £205,000.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 120,355 213,047
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,667 5,667
Other creditors 112,943 1,348
Accruals and deferred income 750 750
119,360 7,765
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2023 105 105
Utilised (105 ) (105)
Page 4
Page 5
8. Related Party Transactions
Cavendish Design and Advertising Limited
A company under common control.
There is an outstanding loan at the balance sheet date of £1,348 which is payable to the above related party (2023: £1,348) 
This loan is interest free and repayable upon demand. 
At the balance sheet date there is a trade creditor outstanding from this company of £5,666 (2023: £5,666).
CTH Awards Limited
A company under common control.
There is an outstanding loan at the balance sheet date of £111,595 (2023: £93,405 due from) which is payable to the above related party. 
This loan is interest free and repayable upon demand.
St Aldates Investments
A company under common control.
There is an outstanding loan at the balance sheet date of £118,706 (2023: £118,706) which is due from the above related party.
This loan is interest free and repayable upon demand.
St Aldates Properties Limited
A company under common control.
There is an oustanding loan at the balance sheet date of £1,648 (2023: £1,648) which is due from the above related party.
This loan is interest free and repayable upon demand.
9. Company limited by guarantee
Confederation of Tourism and Hospitality Limited is a company limited by guarantee by not having any share capital. At 31 August 2024, there were 3 (2023: 3) members who each promise to contribute a sum of £1 in the event of the winding up of the company.
Page 5