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 04411400 Mr Brian Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04411400 2023-12-31 04411400 2024-12-31 04411400 2024-01-01 2024-12-31 04411400 frs-core:CurrentFinancialInstruments 2024-12-31 04411400 frs-core:ComputerEquipment 2024-12-31 04411400 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04411400 frs-core:ComputerEquipment 2023-12-31 04411400 frs-core:OtherReservesSubtotal 2024-12-31 04411400 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04411400 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 04411400 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04411400 frs-bus:SmallEntities 2024-01-01 2024-12-31 04411400 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04411400 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04411400 frs-bus:Director1 2024-01-01 2024-12-31 04411400 frs-countries:EnglandWales 2024-01-01 2024-12-31 04411400 2022-12-31 04411400 2023-12-31 04411400 2023-01-01 2023-12-31 04411400 frs-core:CurrentFinancialInstruments 2023-12-31 04411400 frs-core:OtherReservesSubtotal 2023-12-31 04411400 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04411400
European Association Of Historic Towns and Regions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Steve Pye & Co.
Chartered Certified Accountants
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04411400
2024 2023
Notes
FIXED ASSETS
Tangible Assets 4 213 922
213 922
CURRENT ASSETS
Stocks 5 1,400 -
Debtors 6 1,653 414
Cash at bank and in hand 6,112 61,093
9,165 61,507
Creditors: Amounts Falling Due Within One Year 7 (18,003 ) (75,844 )
NET CURRENT ASSETS (LIABILITIES) (8,838 ) (14,337 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,625 ) (13,415 )
NET LIABILITIES (8,625 ) (13,415 )
RESERVES
Other reserves 20,305 20,305
Income and Expenditure Account (28,930 ) (33,720 )
MEMBERS' FUNDS (8,625) (13,415)
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Page 2
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 Brian Smith
Director
27 March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
European Association Of Historic Towns and Regions Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04411400 . The registered office is The Forum, Millennium Plain, Norwich, Norfolk, NR2 1TF.
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. 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:
Computer Equipment 33% straight line
2.3. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
2.5. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Computer Equipment
Cost
As at 1 January 2024 16,154
As at 31 December 2024 16,154
Depreciation
As at 1 January 2024 15,232
Provided during the period 709
As at 31 December 2024 15,941
...CONTINUED
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Net Book Value
As at 31 December 2024 213
As at 1 January 2024 922
5. Stocks
2024 2023
Work in progress 1,400 -
6. Debtors
2024 2023
Due within one year
Other debtors 1,653 414
7. Creditors: Amounts Falling Due Within One Year
2024 2023
Trade creditors 1 54
Other creditors 17,642 73,821
Taxation and social security 360 1,969
18,003 75,844
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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