Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 00161312 Mrs Victoria Kunzer Mr James Max Mr Richard Noel Mr Clive Allenby Mr Gavin Downing iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00161312 2024-03-31 00161312 2025-03-31 00161312 2024-04-01 2025-03-31 00161312 frs-core:CurrentFinancialInstruments 2025-03-31 00161312 frs-core:Non-currentFinancialInstruments 2025-03-31 00161312 frs-core:ComputerEquipment 2025-03-31 00161312 frs-core:ComputerEquipment 2024-04-01 2025-03-31 00161312 frs-core:ComputerEquipment 2024-03-31 00161312 frs-core:FurnitureFittings 2025-03-31 00161312 frs-core:FurnitureFittings 2024-04-01 2025-03-31 00161312 frs-core:FurnitureFittings 2024-03-31 00161312 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 00161312 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00161312 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 00161312 frs-core:PlantMachinery 2025-03-31 00161312 frs-core:PlantMachinery 2024-04-01 2025-03-31 00161312 frs-core:PlantMachinery 2024-03-31 00161312 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 00161312 frs-bus:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 00161312 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 00161312 frs-bus:SmallEntities 2024-04-01 2025-03-31 00161312 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00161312 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 00161312 frs-core:UnlistedNon-exchangeTraded 2025-03-31 00161312 frs-core:UnlistedNon-exchangeTraded 2024-03-31 00161312 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 00161312 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 00161312 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 00161312 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 00161312 frs-bus:Director1 2024-04-01 2025-03-31 00161312 frs-bus:Director2 2024-04-01 2025-03-31 00161312 frs-bus:Director3 2024-04-01 2025-03-31 00161312 frs-bus:Director4 2024-04-01 2025-03-31 00161312 frs-bus:Director5 2024-04-01 2025-03-31 00161312 frs-core:CurrentFinancialInstruments 2 2025-03-31 00161312 frs-countries:EnglandWales 2024-04-01 2025-03-31 00161312 2023-03-31 00161312 2024-03-31 00161312 2023-04-01 2024-03-31 00161312 frs-core:CurrentFinancialInstruments 2024-03-31 00161312 frs-core:Non-currentFinancialInstruments 2024-03-31 00161312 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 00161312 frs-core:CurrentFinancialInstruments 1 2024-03-31 00161312 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 00161312
Frinton-On-Sea Lawn Tennis Trust Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
Frinton-On-Sea Lawn Tennis Trust Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Frinton-On-Sea Lawn Tennis Trust Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 00161312

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 322,475 |  | 365,171
Investments | 5 |  | 1 |  | 1
|  |  | 322,476 |  | 365,172
CURRENT ASSETS
Debtors | 6 | 239,007 |  | 197,916 |
Cash at bank and in hand |  | 20,482 |  | 5,683 |
|  | 259,489 |  | 203,599 |
Creditors: Amounts Falling Due Within One Year | 7 | (66,483 ) |  | (78,475 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 193,006 |  | 125,124
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 515,482 |  | 490,296
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (51,667 ) |  | (61,667 )
NET ASSETS |  |  | 463,815 |  | 428,629
Income and Expenditure Account |  |  | 463,815 |  | 428,629
MEMBERS' FUNDS |  |  | 463,815 |  | 428,629

Page 1
Page 2
Frinton-On-Sea Lawn Tennis Trust Limited
Balance Sheet (continued)
As At 31 March 2025
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 James Max Director | Mr Clive Allenby Director
17/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Frinton-On-Sea Lawn Tennis Trust Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Frinton-On-Sea Lawn Tennis Trust Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00161312 . The registered office is The Clubhouse, Holland Road, Frinton-On-Sea, CO13 9ES.
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 | 1.5 % to 12.5% straight line
Plant & Machinery | 12.5% straight line
Fixtures & Fittings | 12.5% straight line
Computer Equipment | 12.5% 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

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 758,560 | 53,041 | 178,452 | 538 | 990,591
As at 31 March 2025 | 758,560 | 53,041 | 178,452 | 538 | 990,591
Depreciation
As at 1 April 2024 | 415,737 | 46,834 | 162,607 | 242 | 625,420
Provided during the period | 33,637 | 2,792 | 6,200 | 67 | 42,696
As at 31 March 2025 | 449,374 | 49,626 | 168,807 | 309 | 668,116
Net Book Value
As at 31 March 2025 | 309,186 | 3,415 | 9,645 | 229 | 322,475
As at 1 April 2024 | 342,823 | 6,207 | 15,845 | 296 | 365,171

Page 3
Page 4
Frinton-On-Sea Lawn Tennis Trust Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 1
As at 31 March 2025 | 1
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 1
As at 1 April 2024 | 1

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 22 |  | 45
Amounts owed by subsidiaries | 238,985 |  | 197,871
| 239,007 |  | 197,916

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,476 |  | 7,005
Bank loans and overdrafts | 10,000 |  | 10,000
Other taxes and social security | 1,157 |  | 3,637
VAT | 7,832 |  | 4,473
Other creditors | 838 |  | 542
Other loans due within 1 year | - |  | 10,972
Director's loan less than one year | 5,280 |  | 18,176
Accruals and deferred income | 24,900 |  | 23,670
| 66,483 |  | 78,475

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,667 |  | 11,667
Director loan account - More than 1 year | 50,000 |  | 50,000
| 51,667 |  | 61,667

9. Share Capital
Page 4