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 11834662 Mr Neil Foster Mr Brian Hansford Mr Graham Morrison Mr Alan Rodgers Mr James Burleigh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11834662 2023-09-30 11834662 2024-09-30 11834662 2023-10-01 2024-09-30 11834662 frs-core:CurrentFinancialInstruments 2024-09-30 11834662 frs-core:Non-currentFinancialInstruments 2024-09-30 11834662 frs-core:BetweenOneFiveYears 2024-09-30 11834662 frs-core:ComputerEquipment 2024-09-30 11834662 frs-core:ComputerEquipment 2023-10-01 2024-09-30 11834662 frs-core:ComputerEquipment 2023-09-30 11834662 frs-core:FurnitureFittings 2024-09-30 11834662 frs-core:FurnitureFittings 2023-10-01 2024-09-30 11834662 frs-core:FurnitureFittings 2023-09-30 11834662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 11834662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11834662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 11834662 frs-core:PlantMachinery 2024-09-30 11834662 frs-core:PlantMachinery 2023-10-01 2024-09-30 11834662 frs-core:PlantMachinery 2023-09-30 11834662 frs-core:OtherReservesSubtotal 2024-09-30 11834662 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11834662 frs-bus:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 11834662 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11834662 frs-bus:SmallEntities 2023-10-01 2024-09-30 11834662 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11834662 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11834662 frs-core:UnlistedNon-exchangeTraded 2024-09-30 11834662 frs-core:UnlistedNon-exchangeTraded 2023-09-30 11834662 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 11834662 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 11834662 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11834662 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 11834662 frs-bus:Director1 2023-10-01 2024-09-30 11834662 frs-bus:Director2 2023-10-01 2024-09-30 11834662 frs-bus:Director3 2023-10-01 2024-09-30 11834662 frs-bus:Director4 2023-10-01 2024-09-30 11834662 frs-bus:Director5 2023-10-01 2024-09-30 11834662 frs-countries:EnglandWales 2023-10-01 2024-09-30 11834662 2022-09-30 11834662 2023-09-30 11834662 2022-10-01 2023-09-30 11834662 frs-core:CurrentFinancialInstruments 2023-09-30 11834662 frs-core:Non-currentFinancialInstruments 2023-09-30 11834662 frs-core:BetweenOneFiveYears 2023-09-30 11834662 frs-core:OtherReservesSubtotal 2023-09-30 11834662 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11834662
Came Down Golf Club Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11834662
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 311,987 304,511
Investments 5 100 100
312,087 304,611
CURRENT ASSETS
Stocks 6 18,745 9,720
Debtors 7 184,530 133,594
Cash at bank and in hand 334,825 372,061
538,100 515,375
Creditors: Amounts Falling Due Within One Year 8 (302,654 ) (296,892 )
NET CURRENT ASSETS (LIABILITIES) 235,446 218,483
TOTAL ASSETS LESS CURRENT LIABILITIES 547,533 523,094
Creditors: Amounts Falling Due After More Than One Year 9 (54,097 ) (43,868 )
NET ASSETS 493,436 479,226
RESERVES
Other reserves 150,000 150,000
Income and Expenditure Account 343,436 329,226
MEMBERS' FUNDS 493,436 479,226
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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 and Expenditure Account.
On behalf of the board
Mr Brian Hansford
Director
16 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Came Down Golf Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11834662 . The registered office is Came Down Golf Club, Higher Came, Dorchester, Dorset, DT2 8NR.
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 25% on reducing balance
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income and expenditure account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income and expenditure account as incurred.
2.5. 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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 283,936 128,312 21,333 35,376 468,957
Additions - 54,476 1,105 3,855 59,436
Disposals - (6,995 ) - - (6,995 )
As at 30 September 2024 283,936 175,793 22,438 39,231 521,398
Depreciation
As at 1 October 2023 68,954 52,431 7,685 35,376 164,446
Provided during the period 16,706 30,947 3,481 319 51,453
Disposals - (6,488 ) - - (6,488 )
As at 30 September 2024 85,660 76,890 11,166 35,695 209,411
Net Book Value
As at 30 September 2024 198,276 98,903 11,272 3,536 311,987
As at 1 October 2023 214,982 75,881 13,648 - 304,511
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5. Investments
Unlisted
£
Cost
As at 1 October 2023 100
As at 30 September 2024 100
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 100
As at 1 October 2023 100
6. Stocks
2024 2023
£ £
Stock 18,745 9,720
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 12,645 16,631
Other debtors 4,900 5,260
Corporation tax recoverable assets 3,541 3,541
Amounts owed by group undertakings 163,444 108,162
184,530 133,594
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 35,625 9,950
Other taxes and social security 9,192 -
VAT - 11,379
Other creditors 81,453 52,526
Accruals and deferred income 176,384 223,037
302,654 296,892
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 54,007 43,778
Debentures 90 90
54,097 43,868
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 54,007 43,778
11. 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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