Acorah Software Products - Accounts Production 16.5.460 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 07252816 Mr Nigel Baker Mrs Alexandra Baker Mr Mark Hirschel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07252816 2024-04-30 07252816 2025-04-30 07252816 2024-05-01 2025-04-30 07252816 frs-core:CurrentFinancialInstruments 2025-04-30 07252816 frs-core:Non-currentFinancialInstruments 2025-04-30 07252816 frs-core:ComputerEquipment 2025-04-30 07252816 frs-core:ComputerEquipment 2024-05-01 2025-04-30 07252816 frs-core:ComputerEquipment 2024-04-30 07252816 frs-core:FurnitureFittings 2025-04-30 07252816 frs-core:FurnitureFittings 2024-05-01 2025-04-30 07252816 frs-core:FurnitureFittings 2024-04-30 07252816 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07252816 frs-bus:CompanyLimitedByGuarantee 2024-05-01 2025-04-30 07252816 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07252816 frs-bus:SmallEntities 2024-05-01 2025-04-30 07252816 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07252816 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07252816 frs-core:UnlistedNon-exchangeTraded 2025-04-30 07252816 frs-core:UnlistedNon-exchangeTraded 2024-04-30 07252816 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 07252816 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 07252816 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 07252816 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 07252816 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 07252816 frs-bus:Director1 2024-05-01 2025-04-30 07252816 frs-bus:Director2 2024-05-01 2025-04-30 07252816 frs-bus:Director3 2024-05-01 2025-04-30 07252816 frs-countries:EnglandWales 2024-05-01 2025-04-30 07252816 2023-04-30 07252816 2024-04-30 07252816 2023-05-01 2024-04-30 07252816 frs-core:CurrentFinancialInstruments 2024-04-30 07252816 frs-core:Non-currentFinancialInstruments 2024-04-30 07252816 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 07252816
Pet Industry Federation Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07252816
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,638 6,356
Investments 5 - 100
3,638 6,456
CURRENT ASSETS
Debtors 6 60,581 77,972
Cash at bank and in hand 8,355 28,717
68,936 106,689
Creditors: Amounts Falling Due Within One Year 7 (37,861 ) (46,940 )
NET CURRENT ASSETS (LIABILITIES) 31,075 59,749
TOTAL ASSETS LESS CURRENT LIABILITIES 34,713 66,205
Creditors: Amounts Falling Due After More Than One Year 8 (424,291 ) (441,623 )
NET LIABILITIES (389,578 ) (375,418 )
Income and Expenditure Account (389,578 ) (375,418 )
MEMBERS' FUNDS (389,578) (375,418)
For the year ending 30 April 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 Nigel Baker
Director
22/07/2025
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
Pet Industry Federation Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 07252816 . The registered office is 1 & 8 Brittens Court, Clifton Reynes, Olney, Buckinghamshire, MK46 5LG.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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:
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 18,312 33,139 51,451
Additions - 1,064 1,064
Disposals (2,241 ) - (2,241 )
As at 30 April 2025 16,071 34,203 50,274
Depreciation
As at 1 May 2024 17,353 27,742 45,095
Provided during the period - 3,000 3,000
Disposals (1,459 ) - (1,459 )
As at 30 April 2025 15,894 30,742 46,636
Net Book Value
As at 30 April 2025 177 3,461 3,638
As at 1 May 2024 959 5,397 6,356
Page 2
Page 3
5. Investments
Unlisted
£
Cost or Valuation
As at 1 May 2024 100
Disposals (100 )
As at 30 April 2025 -
Provision
As at 1 May 2024 -
As at 30 April 2025 -
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 100
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 54,932 62,736
Other debtors 5,649 15,236
60,581 77,972
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,987 20,133
Other creditors 12,351 24,669
Taxation and social security 21,523 2,138
37,861 46,940
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 424,291 441,623
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 £1.
Page 3