Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 00927696 Mr Andrew Hopper Mr Peter Merchant Mr John Halliday iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00927696 2023-12-31 00927696 2024-12-31 00927696 2024-01-01 2024-12-31 00927696 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00927696 frs-core:OtherReservesSubtotal 2024-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00927696 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 00927696 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 00927696 frs-bus:SmallEntities 2024-01-01 2024-12-31 00927696 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 00927696 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00927696 frs-bus:Director1 2024-01-01 2024-12-31 00927696 frs-bus:Director2 2024-01-01 2024-12-31 00927696 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 00927696 frs-countries:EnglandWales 2024-01-01 2024-12-31 00927696 2022-12-31 00927696 2023-12-31 00927696 2023-01-01 2023-12-31 00927696 frs-core:OtherReservesSubtotal 2023-12-31 00927696 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 00927696
Somner Close Gardens Management Company Limited (The)
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 00927696
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,600 2,600
2,600 2,600
CURRENT ASSETS
Debtors 337 341
Cash at bank and in hand 13,404 13,576
13,741 13,917
Creditors: Amounts Falling Due Within One Year (500 ) (500 )
NET CURRENT ASSETS (LIABILITIES) 13,241 13,417
TOTAL ASSETS LESS CURRENT LIABILITIES 15,841 16,017
NET ASSETS 15,841 16,017
RESERVES
Other reserves 2,600 2,600
Income and Expenditure Account 13,241 13,417
MEMBERS' FUNDS 15,841 16,017
Page 1
Page 2
For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Hopper
Director
12/03/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Somner Close Gardens Management Company Limited (The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 00927696 . The registered office is 50 Somner Close, Canterbury, Kent, CT2 8LJ.
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. 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:
Freehold Not depreciated
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 January 2024 2,600
As at 31 December 2024 2,600
Net Book Value
As at 31 December 2024 2,600
As at 1 January 2024 2,600
5. 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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