Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 01346091 Mr R S Brockhouse Mr M Moorse Mr P Hardy Mr R W Scholes Mrs E A Scriven Mr P E Chilvers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01346091 2023-12-31 01346091 2024-12-31 01346091 2024-01-01 2024-12-31 01346091 frs-core:CurrentFinancialInstruments 2024-12-31 01346091 frs-core:ComputerEquipment 2024-12-31 01346091 frs-core:ComputerEquipment 2024-01-01 2024-12-31 01346091 frs-core:ComputerEquipment 2023-12-31 01346091 frs-core:FurnitureFittings 2024-12-31 01346091 frs-core:FurnitureFittings 2024-01-01 2024-12-31 01346091 frs-core:FurnitureFittings 2023-12-31 01346091 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 01346091 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01346091 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 01346091 frs-core:PlantMachinery 2024-12-31 01346091 frs-core:PlantMachinery 2024-01-01 2024-12-31 01346091 frs-core:PlantMachinery 2023-12-31 01346091 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01346091 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 01346091 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 01346091 frs-bus:SmallEntities 2024-01-01 2024-12-31 01346091 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01346091 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01346091 frs-core:CostValuation 2023-12-31 01346091 frs-core:AdditionsToInvestments 2024-12-31 01346091 frs-core:CostValuation 2024-12-31 01346091 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 01346091 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 01346091 frs-bus:Director1 2024-01-01 2024-12-31 01346091 frs-bus:Director2 2024-01-01 2024-12-31 01346091 frs-bus:Director3 2024-01-01 2024-12-31 01346091 frs-bus:Director4 2024-01-01 2024-12-31 01346091 frs-bus:Director5 2024-01-01 2024-12-31 01346091 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 01346091 frs-countries:EnglandWales 2024-01-01 2024-12-31 01346091 2022-12-31 01346091 2023-12-31 01346091 2023-01-01 2023-12-31 01346091 frs-core:CurrentFinancialInstruments 2023-12-31 01346091 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01346091
Stafford Boat Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 01346091
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 454,879 469,833
Investments 5 1 -
454,880 469,833
CURRENT ASSETS
Stocks 10,790 16,660
Debtors 6 24,575 25,904
Cash at bank and in hand 239,966 266,064
275,331 308,628
Creditors: Amounts Falling Due Within One Year 7 (13,462 ) (45,982 )
NET CURRENT ASSETS (LIABILITIES) 261,869 262,646
TOTAL ASSETS LESS CURRENT LIABILITIES 716,749 732,479
NET ASSETS 716,749 732,479
Income and Expenditure Account 716,749 732,479
MEMBERS' FUNDS 716,749 732,479
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.
On behalf of the board
Mr R W Scholes
Director
6 May 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Stafford Boat Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01346091 . The registered office is Hazlestrine Arm, Off Maple Wood, Wildwood, Stafford, Staffordshire, ST17 4SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Turnover from bar sales and chandlery products are recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on payment for the goods.
When the outcome of a transaction can be estimated reliably, turnover from moorings and other site facilities is recognised by reference to the stage of completion at the balance sheet date
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold 50 year straight line
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items
2.5. Taxation
The company is registered with HMRC as a Community Amateur Sports Club and has income mainly derived from its members, there is no liability to Corporation Tax
2.6. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.7. Preparation of consolidated financial statements
The financial statements contain information about Stafford Boat Club Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the companies Act 2006 from the requirements to prepare consolidated financial statements.
2.8. Investment in subsidiary
Investment in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 534,592 172,217 146,885 3,336 857,030
Additions - 11,407 - - 11,407
Disposals - (4,277 ) - - (4,277 )
As at 31 December 2024 534,592 179,347 146,885 3,336 864,160
Depreciation
As at 1 January 2024 150,043 129,510 107,118 526 387,197
Provided during the period 10,692 7,912 5,965 421 24,990
Disposals - (2,906 ) - - (2,906 )
As at 31 December 2024 160,735 134,516 113,083 947 409,281
Net Book Value
As at 31 December 2024 373,857 44,831 33,802 2,389 454,879
As at 1 January 2024 384,549 42,707 39,767 2,810 469,833
5. Investments
Subsidiaries
£
Cost
As at 1 January 2024 -
Additions 1
As at 31 December 2024 1
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 1
As at 1 January 2024 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 902 16,436
Prepayments and accrued income 9,737 8,280
VAT 3,503 1,188
Amounts owed by group undertakings 10,433 -
24,575 25,904
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,495 7,746
Other creditors 74 353
Accruals and deferred income 2,893 37,883
13,462 45,982
8. 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 4