Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 true No description of principal activity 1 January 2024 31 December 2024 31 December 2024 01919753 L C Gilling N M Hall P Mathon S A Price A C Schroeder R T Win N M Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01919753 2023-12-31 01919753 2024-12-31 01919753 2024-01-01 2024-12-31 01919753 frs-core:CurrentFinancialInstruments 2024-12-31 01919753 frs-core:ComputerEquipment 2024-12-31 01919753 frs-core:ComputerEquipment 2024-01-01 2024-12-31 01919753 frs-core:ComputerEquipment 2023-12-31 01919753 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01919753 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 01919753 frs-bus:FullAccounts 2024-01-01 2024-12-31 01919753 frs-bus:SmallEntities 2024-01-01 2024-12-31 01919753 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 01919753 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01919753 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 01919753 frs-bus:Director1 2024-01-01 2024-12-31 01919753 frs-bus:Director2 2024-01-01 2024-12-31 01919753 frs-bus:Director3 2024-01-01 2024-12-31 01919753 frs-bus:Director4 2024-01-01 2024-12-31 01919753 frs-bus:Director5 2024-01-01 2024-12-31 01919753 frs-bus:Director6 2024-01-01 2024-12-31 01919753 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 01919753 frs-countries:EnglandWales 2024-01-01 2024-12-31 01919753 2022-12-31 01919753 2023-12-31 01919753 2023-01-01 2023-12-31 01919753 frs-core:CurrentFinancialInstruments 2023-12-31 01919753 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01919753
The British Reflexology Association
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2024
Spotlight Accounting Limited
Chartered Accountants
Market Chambers
2b Market Place
Shifnal
TF11 9AZ
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Income and Expenditure Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Directors L C Gilling
N M Hall
P Mathon
S A Price
A C Schroeder
R T Win
Secretary N M Hall
Company Number 01919753
Registered Office Monks Orchard
Whitbourne
Worcester
Worcs
WR6 5RB
Accountants Spotlight Accounting Limited
Chartered Accountants
Market Chambers
2b Market Place
Shifnal
TF11 9AZ
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2024.
Directors
The directors who held office during the year were as follows:
L C Gilling
N M Hall
P Mathon
S A Price
A C Schroeder
R T Win
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
P Mathon
Director
20 March 2025
Page 2
Page 3
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of The British Reflexology Association for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The British Reflexology Association for the year ended 31 December 2024 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of The British Reflexology Association , as a body, in accordance with the terms of our engagement letter dated 6th June 2024. Our work has been undertaken solely to prepare for your approval the accounts of The British Reflexology Association and state those matters that we have agreed to state to the directors of The British Reflexology Association , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The British Reflexology Association and its directors, as a body, for our work or for this report.
It is your duty to ensure that The British Reflexology Association has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The British Reflexology Association . You consider that The British Reflexology Association is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of The British Reflexology Association . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20 March 2025
Spotlight Accounting Limited
Chartered Accountants
Market Chambers
2b Market Place
Shifnal
TF11 9AZ
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Page 4
Income and Expenditure Account
2024 2023
Notes £ £
TURNOVER 9,724 9,698
Cost of sales (5,896 ) (9,222 )
GROSS SURPLUS 3,828 476
Administrative expenses (5,314 ) (2,237 )
OPERATING DEFICIT (1,486 ) (1,761 )
Other interest receivable and similar income 2,631 1,581
SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR 1,145 (180 )
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8 10
8 10
CURRENT ASSETS
Stocks 5 - 1,548
Debtors 6 150 150
Investments 7 52,000 50,000
Cash at bank and in hand 10,709 9,470
62,859 61,168
Creditors: Amounts Falling Due Within One Year 8 (4,988 ) (4,444 )
NET CURRENT ASSETS (LIABILITIES) 57,871 56,724
TOTAL ASSETS LESS CURRENT LIABILITIES 57,879 56,734
NET ASSETS 57,879 56,734
Income and Expenditure Account 57,879 56,734
MEMBERS' FUNDS 57,879 56,734
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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
P Mathon
Director
20 March 2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
The British Reflexology Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 01919753 . The registered office is Monks Orchard, Whitbourne, Worcester, Worcs, WR6 5RB.
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.
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:
Computer Equipment 20% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: )
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 396
As at 31 December 2024 396
Depreciation
As at 1 January 2024 386
Provided during the period 2
As at 31 December 2024 388
Net Book Value
As at 31 December 2024 8
As at 1 January 2024 10
5. Stocks
2024 2023
£ £
Stock - 1,548
Page 6
Page 7
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 150 150
7. Current Asset Investments
2024 2023
£ £
Short term deposits 52,000 50,000
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 4,988 4,444
9. Directors Advances, Credits and Guarantees
Honoraria was paid to the directors and co-opted as follows:
S Price £3,100
M Langan £300
P Mathon £300
10. 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 7