Acorah Software Products - Accounts Production 17.1.130 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02668019 Mr Michael Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02668019 2024-12-31 02668019 2025-12-31 02668019 2025-01-01 2025-12-31 02668019 frs-core:CurrentFinancialInstruments 2025-12-31 02668019 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02668019 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02668019 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02668019 frs-bus:SmallEntities 2025-01-01 2025-12-31 02668019 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02668019 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02668019 frs-bus:Director1 2025-01-01 2025-12-31 02668019 frs-countries:EnglandWales 2025-01-01 2025-12-31 02668019 2023-12-31 02668019 2024-12-31 02668019 2024-01-01 2024-12-31 02668019 frs-core:CurrentFinancialInstruments 2024-12-31 02668019 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02668019
The Hillclimb & Sprint Association Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
morgan consulting tewkesbury ltd
8 College Street
Gloucester
Glos
GL1 2NE
The Hillclimb & Sprint Association Limited
Contents
Contents

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

Page 1
The Hillclimb & Sprint Association Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02668019

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 150 |  | 150 |
Debtors | 5 | 928 |  | 2,350 |
Cash at bank and in hand |  | 54,221 |  | 56,333 |
|  | 55,299 |  | 58,833 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (120 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 55,299 |  | 58,713
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,299 |  | 58,713
NET ASSETS |  |  | 55,299 |  | 58,713
Profit and Loss Account |  |  | 55,299 |  | 58,713
SHAREHOLDERS' FUNDS |  |  | 55,299 |  | 58,713

For the year ending 31 December 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 Profit and Loss Account.
On behalf of the board

Mr Michael Morgan Director
05/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Hillclimb & Sprint Association Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Hillclimb & Sprint Association Limited is a private company, , incorporated in England & Wales, registered number 02668019 . The registered office is 8 College Street, Gloucester, GL1 2NE.
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. 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
| 3 |  | 3

4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 150 |  | 150

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 928 |  | 2,350

Page 2
Page 3
The Hillclimb & Sprint Association Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 120

7. Share Capital
Page 3