Acorah Software Products - Accounts Production 18.1.170 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 00958855 Mr Henry Stott Mr George Platt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00958855 2024-09-30 00958855 2025-09-30 00958855 2024-10-01 2025-09-30 00958855 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00958855 frs-core:PlantMachinery 2024-10-01 2025-09-30 00958855 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 00958855 frs-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 00958855 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 00958855 frs-bus:SmallEntities 2024-10-01 2025-09-30 00958855 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00958855 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00958855 frs-bus:Director1 2024-10-01 2025-09-30 00958855 frs-bus:Director2 2024-10-01 2025-09-30 00958855 frs-countries:EnglandWales 2024-10-01 2025-09-30 00958855 2023-09-30 00958855 2024-09-30 00958855 2023-10-01 2024-09-30 00958855 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 00958855
Bowland Forest Gliding Club Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
David H Evans Ltd
Bowland Forest Gliding Club Limited
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Bowland Forest Gliding Club Limited
Abridged Statement of Financial Position
As At 30 September 2025
Abridged Statement of Financial Position
Registered number: 00958855

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 158,023 |  | 158,496
|  |  | 158,023 |  | 158,496
CURRENT ASSETS
Stocks |  | 4,000 |  | 4,000 |
Debtors |  | - |  | 16,196 |
Cash at bank and in hand |  | 139,334 |  | 140,839 |
|  | 143,334 |  | 161,035 |
Creditors: Amounts Falling Due Within One Year |  | (27,059 ) |  | (38,862 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 116,275 |  | 122,173
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 274,298 |  | 280,669
NET ASSETS |  |  | 274,298 |  | 280,669
Income Statement |  |  | 274,298 |  | 280,669
MEMBERS' FUNDS |  |  | 274,298 |  | 280,669

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Bowland Forest Gliding Club Limited
Abridged Statement of Financial Position (continued)
As At 30 September 2025
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 Statement.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr George Platt Director
10/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Bowland Forest Gliding Club Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Bowland Forest Gliding Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00958855 . The registered office is Lower Cock Hill Farm Fiddlers Lane, Chipping, Preston, Lancashire, PR3 2WN.
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 | Not depreciated
Plant & Machinery | 10% straight line

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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
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Page 4
Bowland Forest Gliding Club Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 359,236
Additions | 8,650
As at 30 September 2025 | 367,886
Depreciation
As at 1 October 2024 | 200,740
Provided during the period | 9,123
As at 30 September 2025 | 209,863
Net Book Value
As at 30 September 2025 | 158,023
As at 1 October 2024 | 158,496

5. 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.
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