Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01793193 Mr Steven Klein Karl Bunyan Ian Dunn Mr Philip Fagelson Mr Alan Jaye Mr Jack Matthews Mr Ian Treleaven Mr Vincent Allen Ms Sandra Dupuy Mr Lawrence Kaizer Mr Gary Cook Mr David Pittal Mr Alan Jaye iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01793193 2024-12-31 01793193 2025-12-31 01793193 2025-01-01 2025-12-31 01793193 frs-core:CurrentFinancialInstruments 2025-12-31 01793193 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 01793193 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01793193 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 01793193 frs-core:PlantMachinery 2025-12-31 01793193 frs-core:PlantMachinery 2025-01-01 2025-12-31 01793193 frs-core:PlantMachinery 2024-12-31 01793193 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01793193 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 01793193 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01793193 frs-bus:SmallEntities 2025-01-01 2025-12-31 01793193 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01793193 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01793193 frs-bus:Director1 2025-01-01 2025-12-31 01793193 frs-bus:Director2 2025-01-01 2025-12-31 01793193 frs-bus:Director3 2025-01-01 2025-12-31 01793193 frs-bus:Director4 2025-01-01 2025-12-31 01793193 frs-bus:Director5 2025-01-01 2025-12-31 01793193 frs-bus:Director6 2025-01-01 2025-12-31 01793193 frs-bus:Director7 2025-01-01 2025-12-31 01793193 frs-bus:Director8 2025-01-01 2025-12-31 01793193 frs-bus:Director9 2025-01-01 2025-12-31 01793193 frs-bus:Director10 2025-01-01 2025-12-31 01793193 frs-bus:Director11 2025-01-01 2025-12-31 01793193 frs-bus:Director12 2025-01-01 2025-12-31 01793193 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01793193 frs-countries:EnglandWales 2025-01-01 2025-12-31 01793193 2023-12-31 01793193 2024-12-31 01793193 2024-01-01 2024-12-31 01793193 frs-core:CurrentFinancialInstruments 2024-12-31 01793193 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01793193
Ilford & District Indoor Bowls Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Bruce Allen Accountancy Services Ltd
Bruce Allen Llp Ground Floor Suite Crown House
40 North Street
Hornchurch
RM11 1EW
Ilford & District Indoor Bowls Club Limited
Contents
Contents

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

Page 1
Ilford & District Indoor Bowls Club Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01793193

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 252,357 |  | 252,443
|  |  | 252,357 |  | 252,443
CURRENT ASSETS
Stocks | 5 | 2,884 |  | 3,424 |
Debtors | 6 | 6,766 |  | 6,709 |
Cash at bank and in hand |  | 159,005 |  | 129,754 |
|  | 168,655 |  | 139,887 |
Creditors: Amounts Falling Due Within One Year | 7 | (37,845 ) |  | (24,310 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 130,810 |  | 115,577
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 383,167 |  | 368,020
NET ASSETS |  |  | 383,167 |  | 368,020
Income and Expenditure Account |  |  | 383,167 |  | 368,020
MEMBERS' FUNDS |  |  | 383,167 |  | 368,020

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 Alan Jaye Director
13th April 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Ilford & District Indoor Bowls Club Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ilford & District Indoor Bowls Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01793193 . The registered office is Perrymans Farm Road, Newbury Park, Ilford, Essex, IG2 7LX.
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 | Nil
Plant & Machinery | 15% Reducing balance

The Freehold Property is Regularly Maintained to a standard whereby in the opinion of the
Directors Depreciation policy is Nil.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2025 | 242,942 | 66,304 | 309,246
Additions | - | 1,576 | 1,576
As at 31 December 2025 | 242,942 | 67,880 | 310,822

...CONTINUED
Page 2
Page 3
Ilford & District Indoor Bowls Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | - | 56,803 | 56,803
Provided during the period | - | 1,662 | 1,662
As at 31 December 2025 | - | 58,465 | 58,465
Net Book Value
As at 31 December 2025 | 242,942 | 9,415 | 252,357
As at 1 January 2025 | 242,942 | 9,501 | 252,443

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,720 |  | 2,072
Materials | 1,164 |  | 1,352
| 2,884 |  | 3,424

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 6,722 |  | 6,168
Other taxes and social security | 44 |  | 69
Net wages | - |  | 472
| 6,766 |  | 6,709

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
VAT | 445 |  | 172
Accruals and deferred income | 37,400 |  | 24,138
| 37,845 |  | 24,310

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 3