Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 9 December 2022 true No description of principal activity 1 January 2024 31 December 2024 31 December 2024 14532300 Finn Lewis Maria Young William Callaghan James Dixon Mark Conroy Andy Broomfield Angela Forson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14532300 2023-12-31 14532300 2024-12-31 14532300 2024-01-01 2024-12-31 14532300 frs-core:CurrentFinancialInstruments 2024-12-31 14532300 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14532300 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 14532300 frs-bus:FullAccounts 2024-01-01 2024-12-31 14532300 frs-bus:SmallEntities 2024-01-01 2024-12-31 14532300 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 14532300 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14532300 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 14532300 frs-bus:Director1 2024-01-01 2024-12-31 14532300 frs-bus:Director2 2024-01-01 2024-12-31 14532300 frs-bus:Director3 2024-01-01 2024-12-31 14532300 frs-bus:Director4 2024-01-01 2024-12-31 14532300 frs-bus:Director5 2024-01-01 2024-12-31 14532300 frs-bus:Director5 2024-12-31 14532300 frs-bus:Director6 2024-01-01 2024-12-31 14532300 frs-bus:Director6 2024-12-31 14532300 frs-bus:Director7 2024-01-01 2024-12-31 14532300 frs-bus:Director7 2024-12-31 14532300 frs-bus:Director8 2024-01-01 2024-12-31 14532300 frs-bus:Director8 2024-12-31 14532300 frs-bus:Director9 2024-01-01 2024-12-31 14532300 frs-bus:Director9 2024-12-31 14532300 frs-bus:Director10 2024-01-01 2024-12-31 14532300 frs-bus:Director10 2024-12-31 14532300 frs-countries:EnglandWales 2024-01-01 2024-12-31 14532300 2022-12-08 14532300 2023-12-31 14532300 2022-12-09 2023-12-31 14532300 frs-core:CurrentFinancialInstruments 2023-12-31 14532300 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 14532300
Open Digital Cooperative Ltd
Directors' Report and
Financial Statements
For The Year Ended 31 December 2024
Open Digital Cooperative Ltd
Contents
Contents
Page
Company Information 1
Directors' Report 2—3
Accountant's Report 4
Income and Expenditure Account 5
Balance Sheet 6
Notes to the Financial Statements 7—8
Page 1
Open Digital Cooperative Ltd
Company Information
For The Year Ended 31 December 2024
Company Information
Directors Finn Lewis
Maria Young
William Callaghan
James Dixon
Mark Conroy
Andy Broomfield
Angela Forson
Company Number 14532300
Registered Office 23a Cavendish Place
Eastbourne
BN21 3EJ
Accountants Third Sector Accountancy Limited
Holyoake House
Hanover Street
Manchester
M60 0AS
Page 1
Page 2
Open Digital Cooperative Ltd
Company No. 14532300
Directors' Report For The Year Ended 31 December 2024
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2024.
Directors
The directors who held office during the year were as follows:
Finn Lewis
Maria Young
William Callaghan
Michael Brown Resigned 01/12/2024
James Dixon
Kathryn Hurr Resigned 01/12/2024
Justine Pocock Resigned 01/12/2024
Mark Conroy Appointed 01/12/2024
Andy Broomfield Appointed 01/12/2024
Angela Forson Appointed 16/12/2024
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
Page 3
Open Digital Cooperative Ltd
Directors' Report (continued)
For The Year Ended 31 December 2024
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Finn Lewis
Director
29/09/2025
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Page 4
Open Digital Cooperative Ltd
Accountant's Report
For The Year Ended 31 December 2024
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Open Digital Cooperative Ltd for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Open Digital Cooperative Ltd for the year ended 31 December 2024 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Open Digital Cooperative Ltd , as a body, in accordance with the terms of our engagement letter dated 28 March 2023. Our work has been undertaken solely to prepare for your approval the accounts of Open Digital Cooperative Ltd and state those matters that we have agreed to state to the directors of Open Digital Cooperative Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Open Digital Cooperative Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Open Digital Cooperative Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Open Digital Cooperative Ltd . You consider that Open Digital Cooperative Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Open Digital Cooperative Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
29/09/2025
Third Sector Accountancy Limited
Holyoake House
Hanover Street
Manchester
M60 0AS
Page 4
Page 5
Open Digital Cooperative Ltd
Income and Expenditure Account
For The Year Ended 31 December 2024
Income and Expenditure Account
31 December 2024 31 December 2023
as restated
Notes £ £
TURNOVER 238,536 165,470
GROSS SURPLUS 238,536 165,470
Administrative expenses (251,550 ) (181,228 )
OPERATING DEFICIT (13,014 ) (15,758 )
Interest payable and similar charges (161 ) (690 )
DEFICIT FOR THE FINANCIAL YEAR (13,175 ) (16,448 )
The notes on pages 7 to 8 form part of these financial statements.
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Page 6
Open Digital Cooperative Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
31 December 2024 31 December 2023
as restated
Notes £ £ £ £
CURRENT ASSETS
Debtors 5 20,506 21,350
Cash at bank and in hand 46,322 36,550
66,828 57,900
Creditors: Amounts Falling Due Within One Year 6 (96,451 ) (74,348 )
NET CURRENT ASSETS (LIABILITIES) (29,623 ) (16,448 )
TOTAL ASSETS LESS CURRENT LIABILITIES (29,623 ) (16,448 )
NET LIABILITIES (29,623 ) (16,448 )
Income and Expenditure Account (29,623 ) (16,448 )
MEMBERS' FUNDS (29,623) (16,448)
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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Finn Lewis
Director
29/09/2025
The notes on pages 7 to 8 form part of these financial statements.
Page 6
Page 7
Open Digital Cooperative Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Open Digital Cooperative Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 14532300 . The registered office is 23a Cavendish Place, Eastbourne, BN21 3EJ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Prior Period Adjustment
2023
£
Surplus reported in the accunts for the period ended 31 December 2023
32,895
Inclusion of deferred subscription income as at 31 December 2023
(57,185)
Reversal of tax charge for the period ended 31 December 2023
7,842
image
Deficit for the period to 31 December 2023 shown in the comparative figures for these accounts
(16,448)
image
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Open Digital Cooperative Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors
31 December 2024 31 December 2023
as restated
£ £
Due within one year
Trade debtors 7,926 21,350
Corporation tax recoverable assets 7,842 -
VAT 4,738 -
20,506 21,350
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
as restated
£ £
Trade creditors 18,562 10,587
VAT - 581
Accruals and deferred income 77,889 63,180
96,451 74,348
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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