Acorah Software Products - Accounts Production 16.6.950 false true 31 October 2024 1 October 2023 false 1 November 2024 31 October 2025 31 October 2025 05241025 Mr Michael Smaile iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05241025 2024-10-31 05241025 2025-10-31 05241025 2024-11-01 2025-10-31 05241025 frs-core:CurrentFinancialInstruments 2025-10-31 05241025 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05241025 frs-core:FurnitureFittings 2024-11-01 2025-10-31 05241025 frs-core:PlantMachinery 2025-10-31 05241025 frs-core:PlantMachinery 2024-11-01 2025-10-31 05241025 frs-core:PlantMachinery 2024-10-31 05241025 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05241025 frs-bus:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 05241025 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05241025 frs-bus:SmallEntities 2024-11-01 2025-10-31 05241025 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05241025 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05241025 frs-bus:Director1 2024-11-01 2025-10-31 05241025 frs-countries:EnglandWales 2024-11-01 2025-10-31 05241025 2023-09-30 05241025 2024-10-31 05241025 2023-10-01 2024-10-31 05241025 frs-core:CurrentFinancialInstruments 2024-10-31 05241025 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05241025
Penrith & District Gun Club LImited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Penrith & District Gun Club LImited
Contents
Contents

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

Page 1
Penrith & District Gun Club LImited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05241025

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,560 |  | 11,521
|  |  | 17,560 |  | 11,521
CURRENT ASSETS
Stocks | 5 | 3,745 |  | 2,722 |
Debtors | 6 | 195 |  | - |
Cash at bank and in hand |  | 2,320 |  | 14,907 |
|  | 6,260 |  | 17,629 |
Creditors: Amounts Falling Due Within One Year | 7 | (900 ) |  | (1,023 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,360 |  | 16,606
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 22,920 |  | 28,127
NET ASSETS |  |  | 22,920 |  | 28,127
Income and Expenditure Account |  |  | 22,920 |  | 28,127
MEMBERS' FUNDS |  |  | 22,920 |  | 28,127

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Michael Smaile Director
01/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Penrith & District Gun Club LImited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Penrith & District Gun Club LImited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05241025 . The registered office is 11 Devonshire Street , Penrith, Cumbria, CA11 7SR.
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.
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% RB
Fixtures & Fittings | 15% RB
Computer Equipment | 33% SL

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 November 2024 | 60,576
Additions | 9,174
Disposals | (184 )
As at 31 October 2025 | 69,566
Depreciation
As at 1 November 2024 | 49,055
Provided during the period | 2,951
As at 31 October 2025 | 52,006
Net Book Value
As at 31 October 2025 | 17,560
As at 1 November 2024 | 11,521

Page 2
Page 3
Penrith & District Gun Club LImited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Stocks

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Stock of Clays | 3,745 |  | 2,722

6. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 195 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 123
Accruals and deferred income | 900 |  | 900
| 900 |  | 1,023

8. 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