Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00236671 Mrs Karen Caney Mr Michael Liddle Mrs Gwendoline Schofield Mrs Karen Caney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00236671 2024-12-31 00236671 2025-12-31 00236671 2025-01-01 2025-12-31 00236671 frs-core:CurrentFinancialInstruments 2025-12-31 00236671 frs-core:ComputerEquipment 2025-12-31 00236671 frs-core:ComputerEquipment 2025-01-01 2025-12-31 00236671 frs-core:ComputerEquipment 2024-12-31 00236671 frs-core:FurnitureFittings 2025-12-31 00236671 frs-core:FurnitureFittings 2025-01-01 2025-12-31 00236671 frs-core:FurnitureFittings 2024-12-31 00236671 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 00236671 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00236671 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 00236671 frs-core:OtherReservesSubtotal 2025-12-31 00236671 frs-core:RevaluationReserve 2024-12-31 00236671 frs-core:RevaluationReserve 2025-12-31 00236671 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00236671 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 00236671 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00236671 frs-bus:SmallEntities 2025-01-01 2025-12-31 00236671 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00236671 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00236671 frs-bus:Director1 2025-01-01 2025-12-31 00236671 frs-bus:Director2 2025-01-01 2025-12-31 00236671 frs-bus:Director3 2025-01-01 2025-12-31 00236671 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 00236671 frs-core:CurrentFinancialInstruments 1 2025-12-31 00236671 frs-countries:EnglandWales 2025-01-01 2025-12-31 00236671 2023-12-31 00236671 2024-12-31 00236671 2024-01-01 2024-12-31 00236671 frs-core:CurrentFinancialInstruments 2024-12-31 00236671 frs-core:OtherReservesSubtotal 2024-12-31 00236671 frs-core:RevaluationReserve 2024-12-31 00236671 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00236671 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 00236671
British Institute Of Embalmers (The)
Unaudited Financial Statements
For The Year Ended 31 December 2025
British Institute Of Embalmers (The)
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
British Institute Of Embalmers (The)
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00236671

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 124,334 |  | 124,155
|  |  | 124,334 |  | 124,155
CURRENT ASSETS
Debtors | 5 | 1,229 |  | 993 |
Cash at bank and in hand |  | 496,366 |  | 475,304 |
|  | 497,595 |  | 476,297 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,020 ) |  | (17,560 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 487,575 |  | 458,737
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 611,909 |  | 582,892
NET ASSETS |  |  | 611,909 |  | 582,892
RESERVES
Revaluation reserve | 7 |  | 76,451 |  | 76,451
Other reserves |  |  | 29,000 |  | 29,000
Income and Expenditure Account |  |  | 506,458 |  | 477,441
MEMBERS' FUNDS |  |  | 611,909 |  | 582,892

Page 1
Page 2
British Institute Of Embalmers (The)
Balance Sheet (continued)
As At 31 December 2025
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 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 Michael Liddle Director
10/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
British Institute Of Embalmers (The)
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
British Institute Of Embalmers (The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 00236671 . The registered office is 21c Station Road, Knowle, Solihull, West Midlands, B93 0HL.
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 | 1% straight line basis
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 3yrs straight line basis

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income and expenditure account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income and expenditure account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
Page 3
Page 4
British Institute Of Embalmers (The)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 155,000 | 18,251 | 8,808 | 182,059
Additions | - | 2,250 | 1,439 | 3,689
As at 31 December 2025 | 155,000 | 20,501 | 10,247 | 185,748
Depreciation
As at 1 January 2025 | 34,746 | 15,418 | 7,740 | 57,904
Provided during the period | 1,480 | 1,017 | 1,013 | 3,510
As at 31 December 2025 | 36,226 | 16,435 | 8,753 | 61,414
Net Book Value
As at 31 December 2025 | 118,774 | 4,066 | 1,494 | 124,334
As at 1 January 2025 | 120,254 | 2,833 | 1,068 | 124,155

Page 4
Page 5
British Institute Of Embalmers (The)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 497 |  | 234
Prepayments and accrued income | 732 |  | 759
| 1,229 |  | 993

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,207 |  | 758
Corporation tax | 6,765 |  | 12,139
Other taxes and social security | 594 |  | 556
Net wages | - |  | 2,686
Other creditors | 170 |  | 161
Accruals | 1,284 |  | 1,260
| 10,020 |  | 17,560

7. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 January 2025 | 76,451
As at 31 December 2025 | 76,451

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 5