Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 04599480 Mr J Applegate Mr J Norman Mrs J Blackmore Mr N Blackmore Mr D Crisp Mr M Searle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04599480 2024-05-31 04599480 2025-05-31 04599480 2024-06-01 2025-05-31 04599480 frs-core:CurrentFinancialInstruments 2025-05-31 04599480 frs-core:Non-currentFinancialInstruments 2025-05-31 04599480 frs-core:BetweenOneFiveYears 2025-05-31 04599480 frs-core:ComputerEquipment 2025-05-31 04599480 frs-core:ComputerEquipment 2024-06-01 2025-05-31 04599480 frs-core:ComputerEquipment 2024-05-31 04599480 frs-core:FurnitureFittings 2025-05-31 04599480 frs-core:FurnitureFittings 2024-06-01 2025-05-31 04599480 frs-core:FurnitureFittings 2024-05-31 04599480 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 04599480 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 04599480 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 04599480 frs-core:MotorVehicles 2025-05-31 04599480 frs-core:MotorVehicles 2024-06-01 2025-05-31 04599480 frs-core:MotorVehicles 2024-05-31 04599480 frs-core:PlantMachinery 2025-05-31 04599480 frs-core:PlantMachinery 2024-06-01 2025-05-31 04599480 frs-core:PlantMachinery 2024-05-31 04599480 frs-core:ShareCapital 2025-05-31 04599480 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04599480 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04599480 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 04599480 frs-bus:SmallEntities 2024-06-01 2025-05-31 04599480 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04599480 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04599480 frs-bus:Director1 2024-06-01 2025-05-31 04599480 frs-bus:Director2 2024-06-01 2025-05-31 04599480 frs-bus:Director3 2024-06-01 2025-05-31 04599480 frs-bus:Director4 2024-06-01 2025-05-31 04599480 frs-bus:Director5 2024-06-01 2025-05-31 04599480 frs-bus:Director6 2024-06-01 2025-05-31 04599480 frs-countries:EnglandWales 2024-06-01 2025-05-31 04599480 2023-05-31 04599480 2024-05-31 04599480 2023-06-01 2024-05-31 04599480 frs-core:CurrentFinancialInstruments 2024-05-31 04599480 frs-core:Non-currentFinancialInstruments 2024-05-31 04599480 frs-core:BetweenOneFiveYears 2024-05-31 04599480 frs-core:ShareCapital 2024-05-31 04599480 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 04599480
Chippenham Town Football Club Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04599480
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 265,316 256,804
265,316 256,804
CURRENT ASSETS
Stocks 5 11,043 11,569
Debtors 6 31,175 14,048
Cash at bank and in hand 9,591 2,631
51,809 28,248
Creditors: Amounts Falling Due Within One Year 7 (96,266 ) (67,827 )
NET CURRENT ASSETS (LIABILITIES) (44,457 ) (39,579 )
TOTAL ASSETS LESS CURRENT LIABILITIES 220,859 217,225
Creditors: Amounts Falling Due After More Than One Year 8 (8,549 ) -
NET ASSETS 212,310 217,225
CAPITAL AND RESERVES
Called up share capital 10 861,892 861,892
Profit and Loss Account (649,582 ) (644,667 )
SHAREHOLDERS' FUNDS 212,310 217,225
Page 1
Page 2
For the year ending 31 May 2025 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 Profit and Loss Account.
On behalf of the board
Mr N Blackmore
Director
21/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chippenham Town Football Club Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04599480 . The registered office is Hardenhuish Park, Bristol Road, Chippenham, Wiltshire, SN14 6LR.
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 SL
Plant & Machinery 20% RB
Motor Vehicles 20% RB
Fixtures & Fittings 20% RB
Computer Equipment 20% RB
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 profit and loss 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 the profit and loss 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2024: 30)
30 30
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 June 2024 299,698 65,389 10,000 11,432
Additions - 19,440 - -
As at 31 May 2025 299,698 84,829 10,000 11,432
Depreciation
As at 1 June 2024 56,487 61,218 4,880 9,356
Provided during the period 4,864 4,722 1,024 415
As at 31 May 2025 61,351 65,940 5,904 9,771
Net Book Value
As at 31 May 2025 238,347 18,889 4,096 1,661
As at 1 June 2024 243,211 4,171 5,120 2,076
Computer Equipment Total
£ £
Cost
As at 1 June 2024 5,432 391,951
Additions 678 20,118
As at 31 May 2025 6,110 412,069
Depreciation
As at 1 June 2024 3,206 135,147
Provided during the period 581 11,606
As at 31 May 2025 3,787 146,753
Net Book Value
As at 31 May 2025 2,323 265,316
As at 1 June 2024 2,226 256,804
5. Stocks
2025 2024
£ £
Stock 11,043 11,569
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 28,988 13,744
Other debtors 2,187 304
31,175 14,048
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 10,436 20,632
Other loans 30,588 -
Other creditors 55,242 47,195
96,266 67,827
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,549 -
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 8,549 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 861,892 861,892
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