Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11882675 Mr John Milne Mr John Richard Stephenson Mr David Wilmot Mr Anthony Capstick Mr David Berryman Mrs Susan Marsden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11882675 2024-03-31 11882675 2025-03-31 11882675 2024-04-01 2025-03-31 11882675 frs-core:CurrentFinancialInstruments 2025-03-31 11882675 frs-core:PlantMachinery 2025-03-31 11882675 frs-core:PlantMachinery 2024-04-01 2025-03-31 11882675 frs-core:PlantMachinery 2024-03-31 11882675 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11882675 frs-bus:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 11882675 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11882675 frs-bus:SmallEntities 2024-04-01 2025-03-31 11882675 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11882675 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11882675 frs-bus:Director1 2024-04-01 2025-03-31 11882675 frs-bus:Director2 2024-04-01 2025-03-31 11882675 frs-bus:Director3 2024-04-01 2025-03-31 11882675 frs-bus:Director4 2024-04-01 2025-03-31 11882675 frs-bus:Director5 2024-04-01 2025-03-31 11882675 frs-bus:Director6 2024-04-01 2025-03-31 11882675 frs-countries:EnglandWales 2024-04-01 2025-03-31 11882675 2023-03-31 11882675 2024-03-31 11882675 2023-04-01 2024-03-31 11882675 frs-core:CurrentFinancialInstruments 2024-03-31 11882675 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11882675
Primrose Community Nature Trust
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11882675
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,408 5,184
4,408 5,184
CURRENT ASSETS
Cash at bank and in hand 149,211 148,618
149,211 148,618
Creditors: Amounts Falling Due Within One Year 5 (2,493 ) (2,093 )
NET CURRENT ASSETS (LIABILITIES) 146,718 146,525
TOTAL ASSETS LESS CURRENT LIABILITIES 151,126 151,709
NET ASSETS 151,126 151,709
Income and Expenditure Account 151,126 151,709
MEMBERS' FUNDS 151,126 151,709
For the year ending 31 March 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 Income and Expenditure Account.
On behalf of the board
Mr John Richard Stephenson
Director
24/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Primrose Community Nature Trust is a private company, limited by guarantee, incorporated in England & Wales, registered number 11882675 . The registered office is Primrose Studios Primrose Road, Clitheroe, Lancashire, BB7 1BT.
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:
Plant & Machinery 15% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 8,510
As at 31 March 2025 8,510
Depreciation
As at 1 April 2024 3,326
Provided during the period 776
As at 31 March 2025 4,102
Net Book Value
As at 31 March 2025 4,408
As at 1 April 2024 5,184
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 2,493 2,093
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 3