Acorah Software Products - Accounts Production 16.7.461 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 02406897 Mrs G M Armstrong Mr A L Hunter Mr S J Guthrie Mr P C Stanyon Ms L Lock Mrs K A Richards Mr A Smith Mr G Waxman Mrs K T Fox Ms Z P Wilkins Ms L Tomlinson Mrs A J Saxby Mr M D Pitcher Mr D A Whitney Mr P J Clark Mr H E Roberts Ms L Vines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02406897 2024-09-30 02406897 2025-09-30 02406897 2024-10-01 2025-09-30 02406897 frs-core:CurrentFinancialInstruments 2025-09-30 02406897 frs-core:ComputerEquipment 2025-09-30 02406897 frs-core:ComputerEquipment 2024-10-01 2025-09-30 02406897 frs-core:ComputerEquipment 2024-09-30 02406897 frs-core:FurnitureFittings 2025-09-30 02406897 frs-core:FurnitureFittings 2024-10-01 2025-09-30 02406897 frs-core:FurnitureFittings 2024-09-30 02406897 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 02406897 frs-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 02406897 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 02406897 frs-bus:SmallEntities 2024-10-01 2025-09-30 02406897 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02406897 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02406897 frs-core:CostValuation 2024-09-30 02406897 frs-core:AdditionsToInvestments 2025-09-30 02406897 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 02406897 frs-core:CostValuation 2025-09-30 02406897 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 02406897 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 02406897 frs-bus:Director1 2024-10-01 2025-09-30 02406897 frs-bus:Director2 2024-10-01 2025-09-30 02406897 frs-bus:Director3 2024-10-01 2025-09-30 02406897 frs-bus:Director4 2024-10-01 2025-09-30 02406897 frs-bus:Director5 2024-10-01 2025-09-30 02406897 frs-bus:Director6 2024-10-01 2025-09-30 02406897 frs-bus:Director7 2024-10-01 2025-09-30 02406897 frs-bus:Director8 2024-10-01 2025-09-30 02406897 frs-bus:Director9 2024-10-01 2025-09-30 02406897 frs-bus:Director10 2024-10-01 2025-09-30 02406897 frs-bus:Director11 2024-10-01 2025-09-30 02406897 frs-bus:Director12 2024-10-01 2025-09-30 02406897 frs-bus:Director13 2024-10-01 2025-09-30 02406897 frs-bus:Director14 2024-10-01 2025-09-30 02406897 frs-bus:Director15 2024-10-01 2025-09-30 02406897 frs-bus:Director16 2024-10-01 2025-09-30 02406897 frs-bus:Director17 2024-10-01 2025-09-30 02406897 frs-countries:EnglandWales 2024-10-01 2025-09-30 02406897 2023-09-30 02406897 2024-09-30 02406897 2023-10-01 2024-09-30 02406897 frs-core:CurrentFinancialInstruments 2024-09-30 02406897 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 02406897
The Association Of Electoral Administrators
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02406897
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,269 22,708
Investments 5 5,345,373 5,087,202
5,413,642 5,109,910
CURRENT ASSETS
Debtors 6 274,039 472,890
Cash at bank and in hand 621,812 1,282,536
895,851 1,755,426
Creditors: Amounts Falling Due Within One Year 7 (275,155 ) (819,479 )
NET CURRENT ASSETS (LIABILITIES) 620,696 935,947
TOTAL ASSETS LESS CURRENT LIABILITIES 6,034,338 6,045,857
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,067 ) (5,553 )
NET ASSETS 6,017,271 6,040,304
Income and Expenditure Account 6,017,271 6,040,304
MEMBERS' FUNDS 6,017,271 6,040,304
Page 1
Page 2
For the year ending 30 September 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 P C Stanyon
Director
5 December 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
The Association Of Electoral Administrators is a private company, limited by guarantee, incorporated in England & Wales, registered number 02406897 . The registered office is Gibson House, Hurricane Close, Stafford, ST16 1GZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, being the provision of consultancy, education, training and member services, excluding value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Investments
Surplus funds are invested in medium term investments.
2.5. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2024: 37)
34 37
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 912 39,325 40,237
Additions - 73,623 73,623
Disposals - (2,007 ) (2,007 )
As at 30 September 2025 912 110,941 111,853
Depreciation
As at 1 October 2024 687 16,842 17,529
Provided during the period 225 27,086 27,311
Disposals - (1,256 ) (1,256 )
As at 30 September 2025 912 42,672 43,584
Net Book Value
As at 30 September 2025 - 68,269 68,269
As at 1 October 2024 225 22,483 22,708
5. Investments
Other
£
Cost
As at 1 October 2024 5,087,202
Additions 43,593
Revaluations 214,578
As at 30 September 2025 5,345,373
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 5,345,373
As at 1 October 2024 5,087,202
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 93,267 183,105
Prepayments and accrued income 120,337 289,785
Corporation tax recoverable assets 60,435 -
274,039 472,890
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,125 3,471
Corporation tax - 185,172
Other taxes and social security 44,693 41,300
VAT 33,063 330,765
Other creditors - 1,340
Accruals and deferred income 192,274 257,431
275,155 819,479
8. Company limited by guarantee
The company is limited by guarantee, not having a share capital and consequentlythe liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5