Acorah Software Products - Accounts Production 16.4.675 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 01794132 Mr L - Bates Mr L - Bates iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01794132 2024-06-30 01794132 2025-06-30 01794132 2024-07-01 2025-06-30 01794132 frs-core:ComputerEquipment 2024-07-01 2025-06-30 01794132 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 01794132 frs-bus:CompanyLimitedByGuarantee 2024-07-01 2025-06-30 01794132 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 01794132 frs-bus:SmallEntities 2024-07-01 2025-06-30 01794132 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01794132 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 01794132 frs-bus:Director1 2024-07-01 2025-06-30 01794132 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 01794132 frs-countries:EnglandWales 2024-07-01 2025-06-30 01794132 2023-06-30 01794132 2024-06-30 01794132 2023-07-01 2024-06-30 01794132 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 01794132
British Materials Handling Board(The)
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 01794132
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 3,642 3,643
3,642 3,643
Creditors: Amounts Falling Due Within One Year (2,769 ) (360 )
NET CURRENT ASSETS (LIABILITIES) 873 3,283
TOTAL ASSETS LESS CURRENT LIABILITIES 873 3,283
NET ASSETS 873 3,283
Income and Expenditure Account 873 3,283
MEMBERS' FUNDS 873 3,283
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For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr L - Bates
Director
20th July 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
British Materials Handling Board(The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 01794132 . The registered office is 30 Langley Road, Sale, Cheshire, M33 5AY.
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. Going Concern Disclosure
The director intends to seek the dissolution of the company over the next few months however all known creditors will be paid in full and  this does not affect the presentation of the attached financial statements.
2.3. 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.
2.4. 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 1/3% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Total
£
Cost
As at 1 July 2024 554
Disposals (554 )
As at 30 June 2025 -
Depreciation
As at 1 July 2024 554
Disposals (554 )
As at 30 June 2025 -
Net Book Value
As at 30 June 2025 -
As at 1 July 2024 -
5. 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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