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 01465823 Mrs Teresa Arbuckle Mr Daniel Barfield Ms. Arianna Botti Mr Adam George Mr Howard Grindrod Mr Daniel Hadley Mr Paul Hide Mr Timothy Hutchinson Mr Eugene Jenkins Mr Nicholas Martin Mr John Pickering Mr Gunjan Srivastava Mr David Tutton Mr David Winterbottom Mr Dominic Worsley Mr Peter Spencer Mr Diego Perrone Mr Alastair McBride Mr Neil Bolton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01465823 2023-12-31 01465823 2024-12-31 01465823 2024-01-01 2024-12-31 01465823 frs-core:CurrentFinancialInstruments 2024-12-31 01465823 frs-core:ComputerEquipment 2024-12-31 01465823 frs-core:ComputerEquipment 2024-01-01 2024-12-31 01465823 frs-core:ComputerEquipment 2023-12-31 01465823 frs-core:FurnitureFittings 2024-12-31 01465823 frs-core:FurnitureFittings 2024-01-01 2024-12-31 01465823 frs-core:FurnitureFittings 2023-12-31 01465823 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 01465823 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01465823 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 01465823 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 01465823 frs-bus:SmallEntities 2024-01-01 2024-12-31 01465823 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01465823 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01465823 frs-bus:Director1 2024-01-01 2024-12-31 01465823 frs-bus:Director2 2024-01-01 2024-12-31 01465823 frs-bus:Director3 2024-01-01 2024-12-31 01465823 frs-bus:Director4 2024-01-01 2024-12-31 01465823 frs-bus:Director5 2024-01-01 2024-12-31 01465823 frs-bus:Director6 2024-01-01 2024-12-31 01465823 frs-bus:Director7 2024-01-01 2024-12-31 01465823 frs-bus:Director8 2024-01-01 2024-12-31 01465823 frs-bus:Director9 2024-01-01 2024-12-31 01465823 frs-bus:Director10 2024-01-01 2024-12-31 01465823 frs-bus:Director11 2024-01-01 2024-12-31 01465823 frs-bus:Director12 2024-01-01 2024-12-31 01465823 frs-bus:Director13 2024-01-01 2024-12-31 01465823 frs-bus:Director14 2024-01-01 2024-12-31 01465823 frs-bus:Director15 2024-01-01 2024-12-31 01465823 frs-bus:Director16 2024-01-01 2024-12-31 01465823 frs-bus:Director17 2024-01-01 2024-12-31 01465823 frs-bus:Director18 2024-01-01 2024-12-31 01465823 frs-bus:Director19 2024-01-01 2024-12-31 01465823 frs-countries:EnglandWales 2024-01-01 2024-12-31 01465823 2022-12-31 01465823 2023-12-31 01465823 2023-01-01 2023-12-31 01465823 frs-core:CurrentFinancialInstruments 2023-12-31 01465823 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01465823
The Association Of Manufacturers Of Domestic Appliances
Unaudited Financial Statements
For The Year Ended 31 December 2024
Precision Accounts Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01465823
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,668 6,027
5,668 6,027
CURRENT ASSETS
Debtors 5 1,185,314 1,637,816
Cash at bank and in hand 1,160,938 871,444
2,346,252 2,509,260
Creditors: Amounts Falling Due Within One Year 6 (1,488,712 ) (1,749,523 )
NET CURRENT ASSETS (LIABILITIES) 857,540 759,737
TOTAL ASSETS LESS CURRENT LIABILITIES 863,208 765,764
NET ASSETS 863,208 765,764
Income and Expenditure Account 863,208 765,764
MEMBERS' FUNDS 863,208 765,764
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
Mrs Teresa Arbuckle
Director
1 August 2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
The Association Of Manufacturers Of Domestic Appliances is a private company, limited by guarantee, incorporated in England & Wales, registered number 01465823 . The registered office is Vintage House, 36-37 Albert Embankment, London, SE1 7TL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 represents income from annual membership subscriptions, net of Value Added Tax.

Subscriptions are recognised over the term of the membership which is reviewed annually and currently
runs in line with the year end.

Where membership subscriptions are invoiced in advance, the element that relates to the following
accounting period is recorded as deferred income.
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:
Leasehold 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
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. 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 or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme. These contributions are invested separately from the company assets.
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Page 3
2.7. Website development costs
Website development costs are charged to the income and expenditure account, in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including remunerated directors, during the year was: 6 (2023: 5)
6 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 140 15,949 16,089
Additions - 2,663 2,663
Disposals - (5,098 ) (5,098 )
As at 31 December 2024 140 13,514 13,654
Depreciation
As at 1 January 2024 104 9,958 10,062
Provided during the period 35 2,869 2,904
Disposals - (4,980 ) (4,980 )
As at 31 December 2024 139 7,847 7,986
Net Book Value
As at 31 December 2024 1 5,667 5,668
As at 1 January 2024 36 5,991 6,027
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,173,146 1,629,625
Prepayments and accrued income 12,168 8,191
1,185,314 1,637,816
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,892 13,337
Corporation tax 31,219 11,052
Other taxes and social security 15,656 13,350
VAT 189,842 228,881
Other creditors 5,045 4,664
Accruals and deferred income 1,237,058 1,478,239
1,488,712 1,749,523
7. 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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