Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 March 2026 31 March 2026 04411400 Mr Brian Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04411400 2024-12-31 04411400 2026-03-31 04411400 2025-01-01 2026-03-31 04411400 frs-core:CurrentFinancialInstruments 2026-03-31 04411400 frs-core:ComputerEquipment 2026-03-31 04411400 frs-core:ComputerEquipment 2025-01-01 2026-03-31 04411400 frs-core:ComputerEquipment 2024-12-31 04411400 frs-core:OtherReservesSubtotal 2026-03-31 04411400 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04411400 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2026-03-31 04411400 frs-bus:FilletedAccounts 2025-01-01 2026-03-31 04411400 frs-bus:SmallEntities 2025-01-01 2026-03-31 04411400 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-03-31 04411400 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-03-31 04411400 frs-bus:Director1 2025-01-01 2026-03-31 04411400 frs-countries:EnglandWales 2025-01-01 2026-03-31 04411400 2023-12-31 04411400 2024-12-31 04411400 2024-01-01 2024-12-31 04411400 frs-core:CurrentFinancialInstruments 2024-12-31 04411400 frs-core:OtherReservesSubtotal 2024-12-31 04411400 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04411400
European Association Of Historic Towns and Regions Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 31 March 2026
Steve Pye & Co.
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
European Association Of Historic Towns and Regions Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
European Association Of Historic Towns and Regions Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04411400

| 31 March 2026 | 31 December 2024
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 213
|  |  | - |  | 213
CURRENT ASSETS
Stocks | 5 | - |  | 1,400 |
Debtors | 6 | - |  | 1,653 |
Cash at bank and in hand |  | 2,816 |  | 6,112 |
|  | 2,816 |  | 9,165 |
Creditors: Amounts Falling Due Within One Year | 7 | (15,946 ) |  | (18,003 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,130 ) |  | (8,838 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (13,130 ) |  | (8,625 )
NET LIABILITIES |  |  | (13,130 ) |  | (8,625 )
RESERVES
Other reserves |  |  | 20,305 |  | 20,305
Income and Expenditure Account |  |  | (33,435 ) |  | (28,930 )
MEMBERS' FUNDS |  |  | (13,130) |  | (8,625)

Page 1
Page 2
European Association Of Historic Towns and Regions Limited
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 2026 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 director acknowledges his 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 Brian Smith Director
30 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
European Association Of Historic Towns and Regions Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
European Association Of Historic Towns and Regions Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04411400 . The registered office is The Forum, Millennium Plain, Norwich, Norfolk, NR2 1TF.
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. 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:

Computer Equipment | 33% straight line

2.3. 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.
2.4. 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.
2.5. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2024: 3)
3 3
4. Tangible Assets

| Computer Equipment
--- | ---
| €
Cost
As at 1 January 2025 | 16,154
As at 31 March 2026 | 16,154

...CONTINUED
Page 3
Page 4
European Association Of Historic Towns and Regions Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 March 2026

Depreciation
As at 1 January 2025 | 15,941
Provided during the period | 213
As at 31 March 2026 | 16,154
Net Book Value
As at 31 March 2026 | -
As at 1 January 2025 | 213

5. Stocks

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| € |  | €
Work in progress | - |  | 1,400

6. Debtors

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| € |  | €
Due within one year
Other debtors | - |  | 1,653

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| € |  | €
Trade creditors | (1 ) |  | 1
Other creditors | 15,947 |  | 17,642
Taxation and social security | - |  | 360
| 15,946 |  | 18,003

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 4