Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07134983 Mrs Cecilia Rigby Mrs Helen Clark Mr Ian Eaton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07134983 2024-08-31 07134983 2025-08-31 07134983 2024-09-01 2025-08-31 07134983 frs-core:CurrentFinancialInstruments 2025-08-31 07134983 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 07134983 frs-core:FurnitureFittings 2025-08-31 07134983 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07134983 frs-core:FurnitureFittings 2024-08-31 07134983 frs-core:OtherResidualIntangibleAssets 2025-08-31 07134983 frs-core:OtherResidualIntangibleAssets 2024-08-31 07134983 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07134983 frs-bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 07134983 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07134983 frs-bus:SmallEntities 2024-09-01 2025-08-31 07134983 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07134983 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07134983 frs-bus:Director1 2024-09-01 2025-08-31 07134983 frs-bus:Director2 2024-09-01 2025-08-31 07134983 frs-bus:Director3 2024-09-01 2025-08-31 07134983 frs-countries:EnglandWales 2024-09-01 2025-08-31 07134983 2023-08-31 07134983 2024-08-31 07134983 2023-09-01 2024-08-31 07134983 frs-core:CurrentFinancialInstruments 2024-08-31 07134983 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07134983
SHARES LANCASHIRE
Unaudited Financial Statements
For The Year Ended 31 August 2025
West Lancs Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07134983
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 2,519 4,593
2,520 4,594
CURRENT ASSETS
Debtors 6 142,570 168,535
Cash at bank and in hand 198,331 132,018
340,901 300,553
Creditors: Amounts Falling Due Within One Year 7 (78,005 ) (58,634 )
NET CURRENT ASSETS (LIABILITIES) 262,896 241,919
TOTAL ASSETS LESS CURRENT LIABILITIES 265,416 246,513
NET ASSETS 265,416 246,513
Income and Expenditure Account 265,416 246,513
MEMBERS' FUNDS 265,416 246,513
Page 1
Page 2
For the year ending 31 August 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
Mrs Helen Clark
Director
Mr Ian Eaton
Director
21/05/2026
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
SHARES LANCASHIRE is a private company, limited by guarantee, incorporated in England & Wales, registered number 07134983 . The registered office is Hillside Primary School, Tanhouse, Skelmersdale, Lancashire, WN8 6DE.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs.  It is amortised to the income and expenditure account over its estimated economic life of 5 years.
2.4. 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:
Fixtures & Fittings 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 1,002
As at 31 August 2025 1,002
Amortisation
As at 1 September 2024 1,001
As at 31 August 2025 1,001
Net Book Value
As at 31 August 2025 1
As at 1 September 2024 1
Page 3
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5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2024 38,276
Additions 558
As at 31 August 2025 38,834
Depreciation
As at 1 September 2024 33,683
Provided during the period 2,632
As at 31 August 2025 36,315
Net Book Value
As at 31 August 2025 2,519
As at 1 September 2024 4,593
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 142,570 164,035
Prepayments and accrued income - 4,500
142,570 168,535
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 22,711 19,785
Accruals and deferred income 55,294 38,849
78,005 58,634
8. Share Capital
Page 4