Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 No description of principal activity true 1 November 2024 31 October 2025 31 October 2025 07419511 Mr David Breuer Mr Abraham Gluck Mr Moses Mandel 1139859 false false false false false false Charitable activities Governance costs Support costs true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07419511 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-10-31 07419511 2024-10-31 07419511 2025-10-31 07419511 2024-11-01 2025-10-31 07419511 frs-core:Non-currentFinancialInstruments 2025-10-31 07419511 frs-core:ComputerEquipment 2025-10-31 07419511 frs-core:ComputerEquipment 2024-11-01 2025-10-31 07419511 frs-core:ComputerEquipment 2024-10-31 07419511 frs-char:CharitableCompanyLimitedByGuarantee 2024-11-01 2025-10-31 07419511 frs-bus:FullAccounts 2024-11-01 2025-10-31 07419511 frs-bus:MediumEntities 2024-11-01 2025-10-31 07419511 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07419511 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 07419511 frs-char:TotalUnrestrictedFunds frs-core:Non-currentFinancialInstruments 2025-10-31 07419511 frs-char:TotalRestrictedIncomeFunds frs-core:Non-currentFinancialInstruments 2025-10-31 07419511 frs-char:TotalUnrestrictedFunds 2024-10-31 07419511 frs-char:TotalUnrestrictedFunds 2025-10-31 07419511 frs-char:TotalUnrestrictedFunds 2024-11-01 2025-10-31 07419511 frs-char:TotalRestrictedIncomeFunds 2024-10-31 07419511 frs-char:TotalRestrictedIncomeFunds 2025-10-31 07419511 frs-char:TotalRestrictedIncomeFunds 2024-11-01 2025-10-31 07419511 frs-char:UnrestrictedFundsGeneral 2024-10-31 07419511 frs-char:UnrestrictedFundsGeneral 2024-11-01 2025-10-31 07419511 frs-char:UnrestrictedFundsGeneral 2025-10-31 07419511 frs-char:IndependentExaminationCharity 2024-11-01 2025-10-31 07419511 frs-countries:EnglandWales 2024-11-01 2025-10-31 07419511 frs-char:Trustee1 2024-11-01 2025-10-31 07419511 frs-char:Trustee2 2024-11-01 2025-10-31 07419511 frs-char:Trustee3 2024-11-01 2025-10-31 07419511 frs-char:Activity1 2024-11-01 2025-10-31 07419511 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-11-01 2025-10-31 07419511 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2024-11-01 2025-10-31 07419511 frs-char:Activity2 2024-11-01 2025-10-31 07419511 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2024-11-01 2025-10-31 07419511 frs-char:TotalRestrictedIncomeFunds frs-char:Activity2 2024-11-01 2025-10-31 07419511 frs-char:Activity3 2024-11-01 2025-10-31 07419511 frs-char:TotalUnrestrictedFunds frs-char:Activity3 2024-11-01 2025-10-31 07419511 frs-char:TotalRestrictedIncomeFunds frs-char:Activity3 2024-11-01 2025-10-31 07419511 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-10-31 07419511 2023-10-31 07419511 2024-10-31 07419511 2023-11-01 2024-10-31 07419511 frs-core:Non-currentFinancialInstruments 2024-10-31 07419511 frs-char:TotalUnrestrictedFunds 2023-10-31 07419511 frs-char:TotalUnrestrictedFunds 2024-10-31 07419511 frs-char:TotalUnrestrictedFunds 2023-11-01 2024-10-31 07419511 frs-char:TotalRestrictedIncomeFunds 2023-10-31 07419511 frs-char:TotalRestrictedIncomeFunds 2024-10-31 07419511 frs-char:TotalRestrictedIncomeFunds 2023-11-01 2024-10-31 07419511 frs-char:UnrestrictedFundsGeneral 2023-10-31 07419511 frs-char:UnrestrictedFundsGeneral 2023-11-01 2024-10-31 07419511 frs-char:UnrestrictedFundsGeneral 2024-10-31 07419511 frs-char:Activity1 2023-11-01 2024-10-31 07419511 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2023-11-01 2024-10-31 07419511 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2023-11-01 2024-10-31 07419511 frs-char:Activity2 2023-11-01 2024-10-31 07419511 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2023-11-01 2024-10-31 07419511 frs-char:TotalRestrictedIncomeFunds frs-char:Activity2 2023-11-01 2024-10-31 07419511 frs-char:Activity3 2023-11-01 2024-10-31 07419511 frs-char:TotalUnrestrictedFunds frs-char:Activity3 2023-11-01 2024-10-31 07419511 frs-char:TotalRestrictedIncomeFunds frs-char:Activity3 2023-11-01 2024-10-31
Company registration number: 07419511
Charity registration number: 1139859
The Cheer-Up Squad Limited
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
The Cheer-Up Squad Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—2
Independent Examiner's Report | 3
Statement of Financial Activities (including Income and Expenditure Account) | 4
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 5
Balance Sheet | 6
Notes to the Financial Statements | 7—12

Page 1
The Cheer-Up Squad Limited
Company No. 07419511
Trustees' Report For The Year Ended 31 October 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 October 2025.
Objectives and Activities
Aims and Objectives
To provide relief and moral support to sick and ill people of all ages, both in hospital and at home, and to persons in prisons. To uplift and raise their spirits and to improve their condition, in particular (but not exclusively), by arranging visits to and entertainment for the sick, elderly and frail, weekend activities and holidays for sick and ill people together with persons caring for them, and visits to persons in prisons. To give presents to unwell children.
The advancement of such other objects as are charitable according to English law.
Monies are raised through private donations and grants.
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Mr David Breuer
Mr Abraham Gluck
Mr Moses Mandel
Charity Number
1139859
Company Number
07419511
Registered Office
107 Dunsmure Road
London
N16 5HT
Independent Examiner
Samuel Feigenblatt FCCA
LONDON ACCOUNTING GROUP LTD
26 Theydon Road
London
E5 9NA
Page 1
Page 2
The Cheer-Up Squad Limited
Trustees' Report (continued)
For The Year Ended 31 October 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Moses Mandel Trustee
18/05/2026

Page 2
Page 3
The Cheer-Up Squad Limited
Independent Examiner's Report to the Trustees of The Cheer-Up Squad Limited
For The Year Ended 31 October 2025
Independent Examiner's Report to the Trustees of The Cheer-Up Squad Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Samuel Feigenblatt FCCA
18/05/2026
26 Theydon Road
London
E5 9NA
Page 3
Page 4
The Cheer-Up Squad Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 56,782 | 83,025 | 139,807 | 83,829
EXPENDITURE ON:
Raising funds | 5 | (15,603 ) | - | (15,603 ) | (9,856 )
Charitable activities: | 5
Charitable activities |  | (94,238 ) | (27,500 ) | (121,738 ) | (71,394 )
Governance costs |  | (1,921 ) | - | (1,921 ) | (900 )
Support costs |  | (242 ) | - | (242 ) | (1,042 )
|  | (112,004 ) | (27,500 ) | (139,504 ) | (83,192 )
NET INCOME |  | (55,222 ) | 55,525 | 303 | 637
NET MOVEMENT IN FUNDS |  | (55,222 ) | 55,525 | 303 | 637
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 18,145 | 10,686 | 28,831 | 28,194
TOTAL FUNDS CARRIED FORWARD | 14 | (37,077 ) | 66,211 | 29,134 | 28,831

The notes on pages 7 to 11 form part of these financial statements.
Page 4
Page 5
The Cheer-Up Squad Limited
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2024
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 39,343 | 44,486 | 83,829
EXPENDITURE ON:
Raising funds | 5 | (9,856 ) | - | (9,856 )
Charitable activities: | 5
Charitable activities |  | (37,594 ) | (33,800 ) | (71,394 )
Governance costs |  | (900 ) | - | (900 )
Support costs |  | (1,042 ) | - | (1,042 )
|  | (49,392 ) | (33,800 ) | (83,192 )
NET INCOME |  | (10,049 ) | 10,686 | 637
NET MOVEMENT IN FUNDS |  | (10,049 ) | 10,686 | 637
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 28,194 | - | 28,194
TOTAL FUNDS CARRIED FORWARD | 14 | 18,145 | 10,686 | 28,831

The notes on pages 7 to 11 form part of these financial statements.
Page 5
Page 6
The Cheer-Up Squad Limited
Balance Sheet
As At 31 October 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 9 | 1,674 | - | 1,674 | 2,232
|  | 1,674 | - | 1,674 | 2,232
CURRENT ASSETS
Debtors | 10 | 22,674 | 4,599 | 27,273 | 26,259
Cash at bank and in hand |  | 2,145 | 1,002 | 3,147 | 8,232
|  | 24,819 | 5,601 | 30,420 | 34,491
Creditors: Amounts Falling Due Within One Year | 11 | (61,690 ) | 60,610 | (1,080 ) | (3,254 )
NET CURRENT ASSETS (LIABILITIES) |  | (36,871 ) | 66,211 | 29,340 | 31,237
TOTAL ASSETS LESS CURRENT LIABILITIES |  | (35,197 ) | 66,211 | 31,014 | 33,469
Creditors: Amounts Falling Due After More Than One Year | 12 | (1,880 ) | - | (1,880 ) | (4,638 )
NET ASSETS |  | (37,077 ) | 66,211 | 29,134 | 28,831
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 66,211 | 10,686
Unrestricted Funds |  |  |  | (37,077 ) | 18,145
TOTAL FUNDS | 14 |  |  | 29,134 | 28,831

For the year ending 31 October 2025 the charitable 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 trustees 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Moses Mandel Trustee
18/05/2026

The notes on pages 7 to 11 form part of these financial statements.
Page 6
Page 7
The Cheer-Up Squad Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
The Cheer-Up Squad Limited is a company limited by guarantee, incorporated in England & Wales, registered number 07419511 and registered charity number 1139859 . The registered office is 107 Dunsmure Road, London, N16 5HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
2.4. Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
2.5. 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 | 25% reducing balance

2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

|  |  | 2025
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 56,782 | - | 56,782
Grants | - | 83,025 | 83,025
| 56,782 | 83,025 | 139,807

Page 7
Page 8
The Cheer-Up Squad Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

|  |  | 2024
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 39,343 | - | 39,343
Grants | - | 44,486 | 44,486
| 39,343 | 44,486 | 83,829

4. Net Income/(Expenditure)
The net income is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 558 | 744

5. Analysis of Expenditure

|  |  |  | 2025
--- | --- | --- | --- | ---
| Activities undertaken directly | Grant funding of activities | Support costs (see note 6 ) | Total
| £ | £ | £ | £
Raising funds | 15,603 | - | - | 15,603
Charitable activities | 84,629 | 5,000 | 32,109 | 121,738
Governance costs | 85 | - | 1,836 | 1,921
Support costs | - | - | 242 | 242
| 100,317 | 5,000 | 34,187 | 139,504

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 6 ) | Total
| £ | £ | £
Raising funds | 9,856 | - | 9,856
Charitable activities | 37,937 | 33,457 | 71,394
Governance costs | - | 900 | 900
Support costs | - | 1,042 | 1,042
| 47,793 | 35,399 | 83,192

Page 8
Page 9
The Cheer-Up Squad Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Support Costs

|  |  |  | 2025
--- | --- | --- | --- | ---
| Charitable activities | Governance costs | Support costs | Total
| £ | £ | £ | £
Employee costs | 15,209 | 80 | - | 15,289
Premises expenses | 16,900 | - | - | 16,900
General administration | - | 676 | 242 | 918
Governance costs | - | 1,080 | - | 1,080
| 32,109 | 1,836 | 242 | 34,187

|  |  |  | 2024
--- | --- | --- | --- | ---
| Charitable activities | Governance costs | Support costs | Total
| £ | £ | £ | £
Employee costs | 20,027 | - | - | 20,027
Premises expenses | 13,430 | - | - | 13,430
General administration | - | - | 304 | 304
Governance costs | - | 900 | 738 | 1,638
| 33,457 | 900 | 1,042 | 35,399

7. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 15,209 |  | 20,027

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
8. Average Number of Employees
Average number of employees during the year was: 3 (2024: 4)
3 4
9. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 23,235
As at 31 October 2025 | 23,235
Depreciation
As at 1 November 2024 | 21,003
Provided during the period | 558
As at 31 October 2025 | 21,561

...CONTINUED
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Page 10
The Cheer-Up Squad Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | 1,674
As at 1 November 2024 | 2,232

10. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 27,273 |  | 26,259

11. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,080 |  | 3,254

12. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,880 |  | 4,638

13. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 1,880 |  | 4,638

14. Movement in Funds

| As at 1 November 2024 | Income | Expenditure | As at 31 October 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 18,145 | 56,782 | (112,004 ) | (37,077 )
Restricted funds
Restricted fund | 10,686 | 83,025 | (27,500 ) | 66,211
Total funds | 28,831 | 139,807 | (139,504 ) | 29,134

| As at 1 November 2023 | Income | Expenditure | As at 31 October 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 28,194 | 39,343 | (49,392 ) | 18,145

...CONTINUED
Page 10
Page 11
The Cheer-Up Squad Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Restricted funds
Restricted fund | - | 44,486 | (33,800 ) | 10,686
Total funds | 28,194 | 83,829 | (83,192 ) | 28,831

15. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

| 2025 | 2024
--- | --- | ---
| £ | £

16. Related Party Disclosures
Page 11
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The Cheer-Up Squad Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 56,782 | 39,343
Grants | 83,025 | 44,486
| 139,807 | 83,829
| 139,807 | 83,829
EXPENDITURE ON:
Raising funds
Advertising, marketing, direct mail and publicity | (2,831) | (2,579)
Fundraising | (12,772) | (7,277)
| (15,603) | (9,856)
Charitable Activities:
Charitable activities
Food, gifts and activities | (25,465) | (13,812)
Toys and equipment | - | (115)
Admin and project management | (51,942) | (16,900)
Sundries | - | (103)
Insurance | (178) | -
Data and telecommunications costs | (2,743) | (3,377)
Printing, postage and stationery | (3,743) | (2,886)
Grants to individuals | (5,000) | -
Depreciation | (558) | (744)
Wages and salaries | (15,209) | (20,027)
Rent | (16,900) | (13,430)
| (121,738) | (71,394)
Governance costs
Bank interest payable | (85) | -
Travel expenses | (80) | -
Website costs | (552) | -
Sundry expenses | (124) | -
Accountancy fees | (1,080) | (900)
| (1,921) | (900)
Support costs
Professional fees | (176) | -
Bank charges | (66) | (304)
Professional fees | - | (738)
| (242) | (1,042)
| (139,504) | (83,192)
NET INCOME | 303 | 637

Page 12