Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 00076125 Mr M Corton Mr A Creasey Mr M Jahrling Mr G Rhodes Mr G Smith Mr B Tunbridge Mr P Preston Numbers Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00076125 2023-12-31 00076125 2024-12-31 00076125 2024-01-01 2024-12-31 00076125 frs-core:CurrentFinancialInstruments 2024-12-31 00076125 frs-core:Non-currentFinancialInstruments 2024-12-31 00076125 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 00076125 frs-core:OtherResidualIntangibleAssets 2024-12-31 00076125 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 00076125 frs-core:OtherResidualIntangibleAssets 2023-12-31 00076125 frs-core:PlantMachinery 2024-12-31 00076125 frs-core:PlantMachinery 2024-01-01 2024-12-31 00076125 frs-core:PlantMachinery 2023-12-31 00076125 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00076125 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 00076125 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 00076125 frs-bus:SmallEntities 2024-01-01 2024-12-31 00076125 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 00076125 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00076125 frs-bus:Director1 2024-01-01 2024-12-31 00076125 frs-bus:Director2 2024-01-01 2024-12-31 00076125 frs-bus:Director3 2024-01-01 2024-12-31 00076125 frs-bus:Director4 2024-01-01 2024-12-31 00076125 frs-bus:Director5 2024-01-01 2024-12-31 00076125 frs-bus:Director6 2024-01-01 2024-12-31 00076125 frs-bus:Director7 2024-01-01 2024-12-31 00076125 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 00076125 frs-core:CurrentFinancialInstruments 9 2024-12-31 00076125 frs-countries:EnglandWales 2024-01-01 2024-12-31 00076125 2022-12-31 00076125 2023-12-31 00076125 2023-01-01 2023-12-31 00076125 frs-core:CurrentFinancialInstruments 2023-12-31 00076125 frs-core:Non-currentFinancialInstruments 2023-12-31 00076125 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 00076125 frs-core:CurrentFinancialInstruments 9 2023-12-31
Registered number: 00076125
Institute of Carpenters (The)
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00076125
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 839 2,357
Tangible Assets 5 20 30
859 2,387
CURRENT ASSETS
Debtors 6 29,380 10,379
Cash at bank and in hand 77,286 53,810
106,666 64,189
Creditors: Amounts Falling Due Within One Year 7 (81,573 ) (40,185 )
NET CURRENT ASSETS (LIABILITIES) 25,093 24,004
TOTAL ASSETS LESS CURRENT LIABILITIES 25,952 26,391
Creditors: Amounts Falling Due After More Than One Year 8 (7,642 ) (9,341 )
NET ASSETS 18,310 17,050
Income and Expenditure Account 18,310 17,050
MEMBERS' FUNDS 18,310 17,050
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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
Mr G Rhodes
Director
15 September 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
Institute of Carpenters (The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 00076125 . The registered office is 32 High Street, Wendover, Buckinghamshire, HP22 6EA.
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. Intangible Fixed Assets and Amortisation - Other Intangible
The Website is being written off in equal annual instalments over its estimated economic life of 4 years.
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:
Plant & Machinery 25% straight line
2.5. Grants received
Grants received are recognised upon receipt and recorded in the income and expenditure account by reference to the stage of completion of the contract.  Any grants received in advance of carrying out the work will be carried forward as income in advance on the balance sheet.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Other
£
Cost
As at 1 January 2024 6,070
As at 31 December 2024 6,070
Amortisation
As at 1 January 2024 3,713
Provided during the period 1,518
As at 31 December 2024 5,231
Net Book Value
As at 31 December 2024 839
As at 1 January 2024 2,357
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 1,800
Disposals (1,047 )
As at 31 December 2024 753
Depreciation
As at 1 January 2024 1,770
Provided during the period 10
Disposals (1,047 )
As at 31 December 2024 733
Net Book Value
As at 31 December 2024 20
As at 1 January 2024 30
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 26,932 3,047
Prepayments and accrued income 2,448 6,890
VAT - 442
29,380 10,379
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,998 6,084
Bank loans and overdrafts 1,699 1,698
VAT 5,797 -
Other creditors 12,811 9,765
Deferred income 53,421 21,825
Accruals 4,847 813
81,573 40,185
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,642 9,341
9. 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 £10.
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