Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00085328 Mr Matthew Gambold Mr David Bedford Mr Kevin Dewey Mrs Jane Derbyshire Mr David Graham Smith Mr Nicholas Wyschna Dr Julienne Davies Mr William Edwards Mr Samuel Gordon Mr Kevin Dewey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00085328 2024-12-31 00085328 2025-12-31 00085328 2025-01-01 2025-12-31 00085328 frs-core:CurrentFinancialInstruments 2025-12-31 00085328 frs-core:Non-currentFinancialInstruments 2025-12-31 00085328 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 00085328 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00085328 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 00085328 frs-core:PlantMachinery 2025-12-31 00085328 frs-core:PlantMachinery 2025-01-01 2025-12-31 00085328 frs-core:PlantMachinery 2024-12-31 00085328 frs-core:RevaluationReserve 2024-12-31 00085328 frs-core:RevaluationReserve 2025-12-31 00085328 frs-core:ShareCapital 2025-12-31 00085328 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00085328 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00085328 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00085328 frs-bus:SmallEntities 2025-01-01 2025-12-31 00085328 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00085328 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00085328 frs-bus:Director1 2025-01-01 2025-12-31 00085328 frs-bus:Director2 2025-01-01 2025-12-31 00085328 frs-bus:Director3 2025-01-01 2025-12-31 00085328 frs-bus:Director4 2025-01-01 2025-12-31 00085328 frs-bus:Director5 2025-01-01 2025-12-31 00085328 frs-bus:Director6 2025-01-01 2025-12-31 00085328 frs-bus:Director7 2025-01-01 2025-12-31 00085328 frs-bus:Director8 2025-01-01 2025-12-31 00085328 frs-bus:Director9 2025-01-01 2025-12-31 00085328 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 00085328 frs-countries:EnglandWales 2025-01-01 2025-12-31 00085328 2023-12-31 00085328 2024-12-31 00085328 2024-01-01 2024-12-31 00085328 frs-core:CurrentFinancialInstruments 2024-12-31 00085328 frs-core:Non-currentFinancialInstruments 2024-12-31 00085328 frs-core:RevaluationReserve 2024-12-31 00085328 frs-core:ShareCapital 2024-12-31 00085328 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00085328
County Club,Guildford,Limited(The)
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00085328
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,360,408 2,343,437
2,360,408 2,343,437
CURRENT ASSETS
Stocks 5 5,875 8,410
Debtors 6 201,603 179,412
Cash at bank and in hand 260,223 235,634
467,701 423,456
Creditors: Amounts Falling Due Within One Year 7 (299,484 ) (282,428 )
NET CURRENT ASSETS (LIABILITIES) 168,217 141,028
TOTAL ASSETS LESS CURRENT LIABILITIES 2,528,625 2,484,465
Creditors: Amounts Falling Due After More Than One Year 8 (745 ) (5,790 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,595 ) (39,998 )
NET ASSETS 2,489,285 2,438,677
CAPITAL AND RESERVES
Called up share capital 9 1,400 1,400
Revaluation reserve 10 2,076,367 2,076,367
Profit and Loss Account 411,518 360,910
SHAREHOLDERS' FUNDS 2,489,285 2,438,677
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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 Profit and Loss Account.
On behalf of the board
Mr Kevin Dewey
Director
5th March 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
County Club,Guildford,Limited(The) is a private company, limited by shares, incorporated in England & Wales, registered number 00085328 . The registered office is 158 High Street, Guildford, Surrey, GU1 3HJ.
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 over 50 years straight line
Plant & Machinery 10% on reducing balance
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.
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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 profit for the year. Taxable profit differs from profit 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 profit. 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 profits 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 profits 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 profit or loss 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: 9 (2024: 9)
9 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2025 2,587,320 91,494 2,678,814
Additions 34,418 19,522 53,940
As at 31 December 2025 2,621,738 111,016 2,732,754
Depreciation
As at 1 January 2025 299,899 35,478 335,377
Provided during the period 30,009 6,960 36,969
As at 31 December 2025 329,908 42,438 372,346
...CONTINUED
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Net Book Value
As at 31 December 2025 2,291,830 68,578 2,360,408
As at 1 January 2025 2,287,421 56,016 2,343,437
5. Stocks
2025 2024
£ £
Stock 5,875 8,410
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 155,695 129,291
Prepayments and accrued income 31,340 25,303
Other debtors 14,568 24,818
201,603 179,412
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,964 21,552
Bank loans and overdrafts 5,297 10,648
Other creditors 222,868 199,278
Taxation and social security 55,355 50,950
299,484 282,428
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,045
Other creditors 745 745
745 5,790
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Other Creditors 745 745
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,400 1,400
10. Reserves
Revaluation Reserve
£
As at 1 January 2025 2,076,367
As at 31 December 2025 2,076,367
11. Related Party Transactions
Included in "Cost of sales" is £3,719 (2024: £nil) payable to Wysch Productions Limited, a company controlled by Nicholas Wyschna who is also a director of The County Club.
Included in "Administrative expenses" is £82 (2024: £nil) payable to Fallen Angel Bars Limited, a company controlled by Nicholas Wyschna who is also a director of The County Club.
Included in "Administrative expenses" is £9,800 (2024: £10,100) payable to ChadSan Limited, a company controlled by Matthew Gambold who is also a director of The County Club.
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