Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 02847196 Mrs Andrea Burns Miss Abbie Guerrieria-Jones Mrs Julie Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02847196 2023-08-31 02847196 2024-08-31 02847196 2023-09-01 2024-08-31 02847196 frs-core:CurrentFinancialInstruments 2024-08-31 02847196 frs-core:PlantMachinery 2024-08-31 02847196 frs-core:PlantMachinery 2023-09-01 2024-08-31 02847196 frs-core:PlantMachinery 2023-08-31 02847196 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 02847196 frs-bus:CompanyLimitedByGuarantee 2023-09-01 2024-08-31 02847196 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 02847196 frs-bus:SmallEntities 2023-09-01 2024-08-31 02847196 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 02847196 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 02847196 frs-bus:Director1 2023-09-01 2024-08-31 02847196 frs-bus:Director2 2023-09-01 2024-08-31 02847196 frs-bus:Director3 2023-09-01 2024-08-31 02847196 frs-countries:EnglandWales 2023-09-01 2024-08-31 02847196 2022-08-31 02847196 2023-08-31 02847196 2022-09-01 2023-08-31 02847196 frs-core:CurrentFinancialInstruments 2023-08-31 02847196 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 02847196
Chorlton Out of School Hours Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 02847196
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 76,222 87,110
76,222 87,110
CURRENT ASSETS
Debtors 5 767 630
Cash at bank and in hand 34,299 30,286
35,066 30,916
Creditors: Amounts Falling Due Within One Year 6 (1,703 ) (2,026 )
NET CURRENT ASSETS (LIABILITIES) 33,363 28,890
TOTAL ASSETS LESS CURRENT LIABILITIES 109,585 116,000
NET ASSETS 109,585 116,000
Income and Expenditure Account 109,585 116,000
MEMBERS' FUNDS 109,585 116,000
For the year ending 31 August 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 Julie Jones
Director
27 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Chorlton Out of School Hours Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02847196 . The registered office is C/O Richardson & Co, 13 Oxford Road, Altrincham, WA14 2DY.
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
Revenue represents fees received from members.
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:
Plant & Machinery 10% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2023 108,886
As at 31 August 2024 108,886
Depreciation
As at 1 September 2023 21,776
Provided during the period 10,888
As at 31 August 2024 32,664
Net Book Value
As at 31 August 2024 76,222
As at 1 September 2023 87,110
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 630 630
Other debtors 137 -
767 630
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Page 3
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 239 250
Accruals and deferred income 1,464 1,776
1,703 2,026
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method.
7. 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 £181 (2023  £192) were due to the fund. They are included in Other Creditors.
8. Reserves
The Company trades as a co-operative, providing comprehensive and affordable childcare services to its members.
9. 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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