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 11000636 Mr A D Boraston Mr G M Gillard Mr I D Strawbridge Mr D A Hinshelwood Mr D M Rose Mr J Murray Mr D Blackburn Mr S D Anderson-Thomas Mr S A Baker Mr R I Cook Mr D M Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11000636 2023-07-31 11000636 2024-07-31 11000636 2023-08-01 2024-07-31 11000636 frs-core:CurrentFinancialInstruments 2024-07-31 11000636 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11000636 frs-bus:CompanyLimitedByGuarantee 2023-08-01 2024-07-31 11000636 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 11000636 frs-bus:SmallEntities 2023-08-01 2024-07-31 11000636 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11000636 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 11000636 frs-bus:Director1 2023-08-01 2024-07-31 11000636 frs-bus:Director2 2023-08-01 2024-07-31 11000636 frs-bus:Director3 2023-08-01 2024-07-31 11000636 frs-bus:Director4 2023-08-01 2024-07-31 11000636 frs-bus:Director5 2023-08-01 2024-07-31 11000636 frs-bus:Director6 2023-08-01 2024-07-31 11000636 frs-bus:Director7 2023-08-01 2024-07-31 11000636 frs-bus:Director8 2023-08-01 2024-07-31 11000636 frs-bus:Director9 2023-08-01 2024-07-31 11000636 frs-bus:Director10 2023-08-01 2024-07-31 11000636 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 11000636 frs-countries:EnglandWales 2023-08-01 2024-07-31 11000636 2022-07-31 11000636 2023-07-31 11000636 2022-08-01 2023-07-31 11000636 frs-core:CurrentFinancialInstruments 2023-07-31 11000636 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 11000636
Devon Rugby Referees' Society Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
SPF Accountancy Ltd t/a Waterman Brown
Unit 14 Dunchideock Barton
Dunchideock
Exeter
EX2 9UA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 11000636
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 143 -
Cash at bank and in hand 56,677 53,591
56,820 53,591
Creditors: Amounts Falling Due Within One Year 5 (3,142 ) (512 )
NET CURRENT ASSETS (LIABILITIES) 53,678 53,079
TOTAL ASSETS LESS CURRENT LIABILITIES 53,678 53,079
NET ASSETS 53,678 53,079
Income and Expenditure Account 53,678 53,079
MEMBERS' FUNDS 53,678 53,079
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
Mr D A Hinshelwood
Director
Mr D M Rose
Director
20/04/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Devon Rugby Referees' Society Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 11000636 . The registered office is 72 Downham Gardens, Tamerton Foliot, Plymouth, Devon, PL5 4QF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18 -
Prepayments and accrued income 125 -
143 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,702 117
Other creditors 440 395
3,142 512
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 2