Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 04272170 Mrs N A Jackson Mr H J Keppler Mrs N A Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04272170 2023-07-31 04272170 2024-07-31 04272170 2023-08-01 2024-07-31 04272170 frs-core:CurrentFinancialInstruments 2024-07-31 04272170 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-01 2024-07-31 04272170 frs-core:FurnitureFittings 2024-07-31 04272170 frs-core:FurnitureFittings 2023-08-01 2024-07-31 04272170 frs-core:FurnitureFittings 2023-07-31 04272170 frs-core:NetGoodwill 2024-07-31 04272170 frs-core:NetGoodwill 2023-08-01 2024-07-31 04272170 frs-core:NetGoodwill 2023-07-31 04272170 frs-core:OtherResidualIntangibleAssets 2024-07-31 04272170 frs-core:OtherResidualIntangibleAssets 2023-08-01 2024-07-31 04272170 frs-core:OtherResidualIntangibleAssets 2023-07-31 04272170 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04272170 frs-bus:CompanyLimitedByGuarantee 2023-08-01 2024-07-31 04272170 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 04272170 frs-bus:SmallEntities 2023-08-01 2024-07-31 04272170 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04272170 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 04272170 frs-bus:Director1 2023-08-01 2024-07-31 04272170 frs-bus:Director2 2023-08-01 2024-07-31 04272170 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 04272170 frs-countries:EnglandWales 2023-08-01 2024-07-31 04272170 2022-07-31 04272170 2023-07-31 04272170 2022-08-01 2023-07-31 04272170 frs-core:CurrentFinancialInstruments 2023-07-31 04272170 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 04272170
Association of Naturopathic Practitioners
Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04272170
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 24,000 -
24,000 -
CURRENT ASSETS
Debtors 6 27,049 11,695
Cash at bank and in hand 109,539 212,445
136,588 224,140
Creditors: Amounts Falling Due Within One Year 7 (6,861 ) (17,878 )
NET CURRENT ASSETS (LIABILITIES) 129,727 206,262
TOTAL ASSETS LESS CURRENT LIABILITIES 153,727 206,262
NET ASSETS 153,727 206,262
Income and Expenditure Account 153,727 206,262
MEMBERS' FUNDS 153,727 206,262
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For the year ending 31 July 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
Mrs N A Jackson
Director
Mr H J Keppler
Director
27 March 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Association of Naturopathic Practitioners is a private company, limited by guarantee, incorporated in England & Wales, registered number 04272170 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income and expenditure account over its estimated economic life.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible is a website which is amortised to income and expenditure account over its estimated economic life of 4 years.
2.5. 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 25% reducing balance
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in surplus or deficit, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill Website Total
£ £ £
Cost
As at 1 August 2023 10,000 - 10,000
Additions - 32,000 32,000
As at 31 July 2024 10,000 32,000 42,000
Amortisation
As at 1 August 2023 10,000 - 10,000
Provided during the period - 8,000 8,000
As at 31 July 2024 10,000 8,000 18,000
Net Book Value
As at 31 July 2024 - 24,000 24,000
As at 1 August 2023 - - -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 1,685
As at 31 July 2024 1,685
Depreciation
As at 1 August 2023 1,685
As at 31 July 2024 1,685
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 27,049 11,695
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,222 2,600
Other creditors 2,534 2,247
Taxation and social security 105 13,031
6,861 17,878
8. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £63.14 (2023: £325) were due to the fund. They are included in other creditors.
9. Related Party Transactions
Included in other debtors is a loan to ANP Education Ltd amounting to £Nil (2023: £5,795). A company in which both directors are the same.
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.
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