Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 00958855 Mr Henry Stott Mr George Platt Mr Anthony Perry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00958855 2023-09-30 00958855 2024-09-30 00958855 2023-10-01 2024-09-30 00958855 frs-core:CurrentFinancialInstruments 2024-09-30 00958855 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 00958855 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 00958855 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 00958855 frs-core:PlantMachinery 2024-09-30 00958855 frs-core:PlantMachinery 2023-10-01 2024-09-30 00958855 frs-core:PlantMachinery 2023-09-30 00958855 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 00958855 frs-bus:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 00958855 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 00958855 frs-bus:SmallEntities 2023-10-01 2024-09-30 00958855 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 00958855 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 00958855 frs-bus:Director1 2023-10-01 2024-09-30 00958855 frs-bus:Director2 2023-10-01 2024-09-30 00958855 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 00958855 frs-core:CurrentFinancialInstruments 1 2024-09-30 00958855 frs-core:CurrentFinancialInstruments 2 2024-09-30 00958855 frs-countries:EnglandWales 2023-10-01 2024-09-30 00958855 2022-09-30 00958855 2023-09-30 00958855 2022-10-01 2023-09-30 00958855 frs-core:CurrentFinancialInstruments 2023-09-30 00958855 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 00958855 frs-core:CurrentFinancialInstruments 1 2023-09-30 00958855 frs-core:CurrentFinancialInstruments 2 2023-09-30
Registered number: 00958855
Bowland Forest Gliding Club Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
David H Evans Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 00958855
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,496 176,140
158,496 176,140
CURRENT ASSETS
Stocks 5 4,000 4,000
Debtors 6 16,196 31,295
Cash at bank and in hand 140,839 96,758
161,035 132,053
Creditors: Amounts Falling Due Within One Year 7 (38,862 ) (30,313 )
NET CURRENT ASSETS (LIABILITIES) 122,173 101,740
TOTAL ASSETS LESS CURRENT LIABILITIES 280,669 277,880
NET ASSETS 280,669 277,880
Income Statement 280,669 277,880
MEMBERS' FUNDS 280,669 277,880
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Page 2
For the year ending 30 September 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 Statement.
On behalf of the board
Mr George Platt
Director
04/06/2025
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
Bowland Forest Gliding Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00958855 . The registered office is Lower Cock Hill Farm Fiddlers Lane, Chipping, Preston, Lancashire, PR3 2WN.
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.
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:
Freehold Not depreciated
Plant & Machinery 10% straight line
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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 October 2023 75,923 311,420 387,343
Additions - 34,607 34,607
Disposals - (62,714 ) (62,714 )
As at 30 September 2024 75,923 283,313 359,236
Depreciation
As at 1 October 2023 - 211,203 211,203
Provided during the period - 9,119 9,119
Disposals - (19,582 ) (19,582 )
As at 30 September 2024 - 200,740 200,740
Net Book Value
As at 30 September 2024 75,923 82,573 158,496
As at 1 October 2023 75,923 100,217 176,140
5. Stocks
2024 2023
£ £
Materials 4,000 4,000
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 16,196 16,196
Other debtors (1) - 15,099
16,196 31,295
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
Outstanding flying vouchers 2,850 1,120
Members credit 34,787 27,968
Accruals and deferred income 1,224 1,224
38,862 30,313
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.
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