Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 07314499 Mr David Harris-Boulter Mrs Sharon Harris-Boulter Mr Terry Wells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07314499 2024-07-31 07314499 2025-07-31 07314499 2024-08-01 2025-07-31 07314499 frs-core:CurrentFinancialInstruments 2025-07-31 07314499 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 07314499 frs-core:FurnitureFittings 2025-07-31 07314499 frs-core:FurnitureFittings 2024-08-01 2025-07-31 07314499 frs-core:FurnitureFittings 2024-07-31 07314499 frs-core:OtherResidualIntangibleAssets 2025-07-31 07314499 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 07314499 frs-core:OtherResidualIntangibleAssets 2024-07-31 07314499 frs-core:PlantMachinery 2025-07-31 07314499 frs-core:PlantMachinery 2024-08-01 2025-07-31 07314499 frs-core:PlantMachinery 2024-07-31 07314499 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 07314499 frs-bus:CompanyLimitedByGuarantee 2024-08-01 2025-07-31 07314499 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 07314499 frs-bus:SmallEntities 2024-08-01 2025-07-31 07314499 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 07314499 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07314499 frs-bus:Director1 2024-08-01 2025-07-31 07314499 frs-bus:Director2 2024-08-01 2025-07-31 07314499 frs-bus:Director3 2024-08-01 2025-07-31 07314499 frs-countries:EnglandWales 2024-08-01 2025-07-31 07314499 2023-07-31 07314499 2024-07-31 07314499 2023-08-01 2024-07-31 07314499 frs-core:CurrentFinancialInstruments 2024-07-31 07314499 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 07314499
Cross Counties Radio
Unaudited Financial Statements
For The Year Ended 31 July 2025
AEH Accountancy Ltd
Chartered Accountants
The Stables
Church Farm
Willey
Warwickshire
CV23 0SH
Cross Counties Radio
Contents
Contents

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

Page 1
Cross Counties Radio
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 07314499

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 243 |  | 486
Tangible Assets | 5 |  | - |  | 406
|  |  | 243 |  | 892
CURRENT ASSETS
Debtors | 6 | 4,139 |  | 3,553 |
Cash at bank and in hand |  | 5,385 |  | 4,525 |
|  | 9,524 |  | 8,078 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,130 ) |  | (3,920 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,394 |  | 4,158
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,637 |  | 5,050
NET ASSETS |  |  | 6,637 |  | 5,050
Income and Expenditure Account |  |  | 6,637 |  | 5,050
MEMBERS' FUNDS |  |  | 6,637 |  | 5,050

For the year ending 31 July 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 David Harris-Boulter Director
18th November 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Cross Counties Radio
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Cross Counties Radio is a private company, limited by guarantee, incorporated in England & Wales, registered number 07314499 . The registered office is The Estate Office, Harrier Parkway, Magna Park, Lutterworth, Leicestershire, LE17 4XT.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to income and expenditure account over its estimated economic life of .... years.
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:

Plant & Machinery | 33.33% Straight Line Method
Fixtures & Fittings | 33.33% Straight Line Method

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
Cross Counties Radio
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 729
As at 31 July 2025 | 729
Amortisation
As at 1 August 2024 | 243
Provided during the period | 243
As at 31 July 2025 | 486
Net Book Value
As at 31 July 2025 | 243
As at 1 August 2024 | 486

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 310 | 1,217 | 1,527
As at 31 July 2025 | 310 | 1,217 | 1,527
Depreciation
As at 1 August 2024 | 310 | 811 | 1,121
Provided during the period | - | 406 | 406
As at 31 July 2025 | 310 | 1,217 | 1,527
Net Book Value
As at 31 July 2025 | - | - | -
As at 1 August 2024 | - | 406 | 406

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,872 |  | 1,248
Other debtors | 2,267 |  | 2,305
| 4,139 |  | 3,553

Page 3
Page 4
Cross Counties Radio
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 414
Other creditors | 2,605 |  | 2,982
Taxation and social security | 524 |  | 524
| 3,130 |  | 3,920

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 4