Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02285233 Miss Jeanette Collings Mr Alexander Coombes Mrs Lisa Dobson Mr James Legassick Ms Sally Rix Ms Katherine Allso Miss Jeanette Collings iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02285233 2023-12-31 02285233 2024-12-31 02285233 2024-01-01 2024-12-31 02285233 frs-core:CurrentFinancialInstruments 2024-12-31 02285233 frs-core:OtherReservesSubtotal 2024-12-31 02285233 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 02285233 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02285233 frs-bus:SmallEntities 2024-01-01 2024-12-31 02285233 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02285233 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02285233 frs-bus:Director1 2024-01-01 2024-12-31 02285233 frs-bus:Director2 2024-01-01 2024-12-31 02285233 frs-bus:Director3 2024-01-01 2024-12-31 02285233 frs-bus:Director4 2024-01-01 2024-12-31 02285233 frs-bus:Director5 2024-01-01 2024-12-31 02285233 frs-bus:Director6 2024-01-01 2024-12-31 02285233 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 02285233 frs-core:CurrentFinancialInstruments 1 2024-12-31 02285233 frs-countries:EnglandWales 2024-01-01 2024-12-31 02285233 2022-12-31 02285233 2023-12-31 02285233 2023-01-01 2023-12-31 02285233 frs-core:CurrentFinancialInstruments 2023-12-31 02285233 frs-core:OtherReservesSubtotal 2023-12-31 02285233 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 02285233
Cummings Court Management Association Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 02285233
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 989 633
Cash at bank and in hand 5,255 4,494
6,244 5,127
Creditors: Amounts Falling Due Within One Year 5 (5,033 ) (3,916 )
NET CURRENT ASSETS (LIABILITIES) 1,211 1,211
TOTAL ASSETS LESS CURRENT LIABILITIES 1,211 1,211
NET ASSETS 1,211 1,211
RESERVES
Other reserves 1,211 1,211
MEMBERS' FUNDS 1,211 1,211
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
Miss Jeanette Collings
Director
4 August 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cummings Court Management Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02285233 . The registered office is Flat 5 Cummings Court, Old Liverton Road, Newton Abbot, Devon, TQ12 6HJ.
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. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.3. Cash at bank and in hand
Shown on the face of the balance sheet is monies held in a company bank account and as cash in hand, under the following conditions:

a) the fact that a statutory trust is imposed over service charge monies received under Section 42 of the Landlord and Tenant Act 1987 and that the residential management company acts as a trustee in this capacity; and

b) the closing balance of cash and other assets held in trust by the residential management company.
2.4. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 200 -
Other debtors 789 633
989 633
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 806 494
Surplus owed to lessees 4,227 3,422
5,033 3,916
6. 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.
Page 2