Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01699699 Mr T Price Mr N Fitrzyk Mr J Brooks Mr A Yorke Mr A Parker Mr A Parker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01699699 2024-12-31 01699699 2025-12-31 01699699 2025-01-01 2025-12-31 01699699 frs-core:CurrentFinancialInstruments 2025-12-31 01699699 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01699699 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 01699699 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01699699 frs-bus:SmallEntities 2025-01-01 2025-12-31 01699699 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01699699 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01699699 frs-bus:Director1 2025-01-01 2025-12-31 01699699 frs-bus:Director2 2025-01-01 2025-12-31 01699699 frs-bus:Director3 2025-01-01 2025-12-31 01699699 frs-bus:Director4 2025-01-01 2025-12-31 01699699 frs-bus:Director5 2025-01-01 2025-12-31 01699699 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01699699 frs-core:CurrentFinancialInstruments 9 2025-12-31 01699699 frs-countries:EnglandWales 2025-01-01 2025-12-31 01699699 2023-12-31 01699699 2024-12-31 01699699 2024-01-01 2024-12-31 01699699 frs-core:CurrentFinancialInstruments 2024-12-31 01699699 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01699699 frs-core:CurrentFinancialInstruments 9 2024-12-31
Registered number: 01699699
OPHTHALMOLOGICAL PRODUCTS TRADE AND INDUSTRY CONFERENCE(THE)
Unaudited Financial Statements
For The Year Ended 31 December 2025
Brian Paul Limited
Chartered Accountants
159A Chase Side
Enfield
Middlesex
EN2 0PW
OPHTHALMOLOGICAL PRODUCTS TRADE AND INDUSTRY CONFERENCE(THE)
Contents
Contents

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

Page 1
OPHTHALMOLOGICAL PRODUCTS TRADE AND INDUSTRY CONFERENCE(THE)
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01699699

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 2,768 |  | 43,751 |
Cash at bank and in hand |  | 171,072 |  | 175,233 |
|  | 173,840 |  | 218,984 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,151 ) |  | (6,734 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 171,689 |  | 212,250
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 171,689 |  | 212,250
NET ASSETS |  |  | 171,689 |  | 212,250
Income and Expenditure Account |  |  | 171,689 |  | 212,250
MEMBERS' FUNDS |  |  | 171,689 |  | 212,250

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 N Fitrzyk Director
15/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
OPHTHALMOLOGICAL PRODUCTS TRADE AND INDUSTRY CONFERENCE(THE)
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
OPHTHALMOLOGICAL PRODUCTS TRADE AND INDUSTRY CONFERENCE(THE) is a private company, limited by guarantee, incorporated in England & Wales, registered number 01699699 . The registered office is 159A Chase Side, Enfield, Middlesex, EN2 0PW.
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
Exibition fees
These represent amounts received from customers, less amounts repaid, and excludes value added tax. With the exception of membership subscriptions and bank interest receivable this is the sole revenue generating activity of the company and is wholly United Kingdom based.
2.3. 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.
2.4. 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.
2.5. Cash flow statement
The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement under Financial Reporting Standard 1, "Cash flow requirements".
3. Average Number of Employees
There were no staff costs for the year ended 31 December 2025 nor for the year 31 December 2024.
The average number of employees during the year was NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 23,280
Prepayments and accrued income | 1,708 |  | 18,493
VAT | 1,060 |  | 1,978
| 2,768 |  | 43,751

Page 2
Page 3
OPHTHALMOLOGICAL PRODUCTS TRADE AND INDUSTRY CONFERENCE(THE)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,401 |  | -
Corporation tax | - |  | 161
Other creditors | - |  | 4,644
Accruals | 750 |  | 1,929
| 2,151 |  | 6,734

6. 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