Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 06327692 Mr T Nguyen Dr S Ljunggren Ms M Carrieri Mr A Winkes Mrs M C Capule Mr M J Vangeel Ms J Jurewicz Mr D S Rodriguez Marin Ms S Connell Mr H Hori Ms M Di Lorenzo Viglieri Mr B T Ang Mrs E As Safira Mr L G Araque Munoz Ms A R Bautista Godinez Mr A Orfanos Miss N Argentin Dr C C Chen Miss R Jimenez Saavedra Dr M R Koponen Prof. D Y Park Mr A Cheung Mr S Asuka Mr J Caballero Mrs K Cheung Mrs O Delgersaikhan Dr Y Demiral Mr J M Dobbie Mrs M Z Farid Mrs E K Jensen Mr M Olota Mr D Rajsfus Mr L C Rojas Mrs A M Salazar Mr J W Ward Mrs S A Wilde Mrs N E Wilk Mrs E C Peens Mr C Lutermann Mr R M De Oliverira iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06327692 2023-06-30 06327692 2024-06-30 06327692 2023-07-01 2024-06-30 06327692 frs-core:CurrentFinancialInstruments 2024-06-30 06327692 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 06327692 frs-bus:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 06327692 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 06327692 frs-bus:SmallEntities 2023-07-01 2024-06-30 06327692 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06327692 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 06327692 frs-bus:Director1 2023-07-01 2024-06-30 06327692 frs-bus:Director2 2023-07-01 2024-06-30 06327692 frs-bus:Director3 2023-07-01 2024-06-30 06327692 frs-bus:Director4 2023-07-01 2024-06-30 06327692 frs-bus:Director5 2023-07-01 2024-06-30 06327692 frs-bus:Director6 2023-07-01 2024-06-30 06327692 frs-bus:Director7 2023-07-01 2024-06-30 06327692 frs-bus:Director8 2023-07-01 2024-06-30 06327692 frs-bus:Director9 2023-07-01 2024-06-30 06327692 frs-bus:Director10 2023-07-01 2024-06-30 06327692 frs-bus:Director11 2023-07-01 2024-06-30 06327692 frs-bus:Director12 2023-07-01 2024-06-30 06327692 frs-bus:Director13 2023-07-01 2024-06-30 06327692 frs-bus:Director14 2023-07-01 2024-06-30 06327692 frs-bus:Director15 2023-07-01 2024-06-30 06327692 frs-bus:Director16 2023-07-01 2024-06-30 06327692 frs-bus:Director17 2023-07-01 2024-06-30 06327692 frs-bus:Director18 2023-07-01 2024-06-30 06327692 frs-bus:Director19 2023-07-01 2024-06-30 06327692 frs-bus:Director20 2023-07-01 2024-06-30 06327692 frs-bus:Director21 2023-07-01 2024-06-30 06327692 frs-bus:Director22 2023-07-01 2024-06-30 06327692 frs-bus:Director23 2023-07-01 2024-06-30 06327692 frs-bus:Director24 2023-07-01 2024-06-30 06327692 frs-bus:Director25 2023-07-01 2024-06-30 06327692 frs-bus:Director26 2023-07-01 2024-06-30 06327692 frs-bus:Director27 2023-07-01 2024-06-30 06327692 frs-bus:Director28 2023-07-01 2024-06-30 06327692 frs-bus:Director29 2023-07-01 2024-06-30 06327692 frs-bus:Director30 2023-07-01 2024-06-30 06327692 frs-bus:Director31 2023-07-01 2024-06-30 06327692 frs-bus:Director32 2023-07-01 2024-06-30 06327692 frs-bus:Director33 2023-07-01 2024-06-30 06327692 frs-bus:Director34 2023-07-01 2024-06-30 06327692 frs-bus:Director35 2023-07-01 2024-06-30 06327692 frs-bus:Director36 2023-07-01 2024-06-30 06327692 frs-bus:Director37 2023-07-01 2024-06-30 06327692 frs-bus:Director38 2023-07-01 2024-06-30 06327692 frs-bus:Director39 2023-07-01 2024-06-30 06327692 frs-bus:Director40 2023-07-01 2024-06-30 06327692 frs-countries:EnglandWales 2023-07-01 2024-06-30 06327692 2022-06-30 06327692 2023-06-30 06327692 2022-07-01 2023-06-30 06327692 frs-core:CurrentFinancialInstruments 2023-06-30 06327692 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 06327692
International Occupational Hygiene Association
Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06327692
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 581 264
Cash at bank and in hand 88,223 78,307
88,804 78,571
Creditors: Amounts Falling Due Within One Year 5 (3,920 ) (1,443 )
NET CURRENT ASSETS (LIABILITIES) 84,884 77,128
TOTAL ASSETS LESS CURRENT LIABILITIES 84,884 77,128
NET ASSETS 84,884 77,128
Income and Expenditure Account 84,884 77,128
MEMBERS' FUNDS 84,884 77,128
For the year ending 30 June 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
Ms S Connell
Director
20 February 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
International Occupational Hygiene Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 06327692 . The registered office is 7 Faraday Court, First Avenue , Burton upon Trent, Staffordshire, DE14 2WX.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. 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 profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 581 264
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,311 546
Bank loans and overdrafts 9 -
Corporation tax 1,820 297
Accruals and deferred income 780 600
3,920 1,443
6. 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 3