Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01442508 Dr Michael Charlton Dr Jonathan Prus iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01442508 2024-12-31 01442508 2025-12-31 01442508 2025-01-01 2025-12-31 01442508 frs-core:CurrentFinancialInstruments 2025-12-31 01442508 frs-core:OtherReservesSubtotal 2025-01-01 2025-12-31 01442508 frs-core:OtherReservesSubtotal 2024-12-31 01442508 frs-core:OtherReservesSubtotal 2025-12-31 01442508 frs-core:RevaluationReserve 2025-01-01 2025-12-31 01442508 frs-core:RevaluationReserve 2024-12-31 01442508 frs-core:RevaluationReserve 2025-12-31 01442508 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01442508 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 01442508 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01442508 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 01442508 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01442508 frs-bus:SmallEntities 2025-01-01 2025-12-31 01442508 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01442508 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01442508 frs-core:ListedExchangeTraded 2025-12-31 01442508 frs-core:ListedExchangeTraded 2024-12-31 01442508 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 01442508 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-12-31 01442508 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 01442508 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 01442508 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 01442508 frs-bus:Director1 2025-01-01 2025-12-31 01442508 frs-bus:Director2 2025-01-01 2025-12-31 01442508 frs-countries:EnglandWales 2025-01-01 2025-12-31 01442508 2023-12-31 01442508 2024-12-31 01442508 2024-01-01 2024-12-31 01442508 frs-core:CurrentFinancialInstruments 2024-12-31 01442508 frs-core:OtherReservesSubtotal 2024-12-31 01442508 frs-core:RevaluationReserve 2024-12-31 01442508 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01442508
The Historical Metallurgy Society Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
SJ Tax Ltd
FCCA
The Old Stable House
3 Woodlands Close
Cople
Bedfordshire
MK44 3UE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01442508
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 151,827 153,382
151,827 153,382
CURRENT ASSETS
Cash at bank and in hand 44,492 23,283
44,492 23,283
Creditors: Amounts Falling Due Within One Year 5 (950 ) (950 )
NET CURRENT ASSETS (LIABILITIES) 43,542 22,333
TOTAL ASSETS LESS CURRENT LIABILITIES 195,369 175,715
NET ASSETS 195,369 175,715
RESERVES
Revaluation reserve 6 307 3,697
Other reserves 116,287 116,287
Income and Expenditure Account 78,775 55,731
MEMBERS' FUNDS 195,369 175,715
Page 1
Page 2
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
Dr Michael Charlton
Director
30/03/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Historical Metallurgy Society Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01442508 . The registered office is Linden House, Eridge Road, Tunbridge Wells, TN4 8HH.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 153,382
Revaluations (1,555 )
As at 31 December 2025 151,827
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 151,827
As at 1 January 2025 153,382
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 950 950
Page 3
Page 4
6. Reserves
Revaluation reserve Other reserves Income and Expenditure Account
£ £ £
As at 1 January 2025 3,697 116,287 55,731
Profit for the year and total comprehensive income - - 23,044
Transfer to/from Income & Expenditure Account (3,390 ) - -
As at 31 December 2025 307 116,287 78,775
7. 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