Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 00176643 Mr Mark Treadwell Mr Colin Reece Mr Simon Jessup Mr William Pennell Mr Lawrence Hooker Mr Simon Norcott Mr Edward Hunt Mr Anthony Taylor Mr Trevor Case Mr David Perrin Mr Daniel Firth Mr Peter Chun Mr Robert Smith Mr Simon Millgate Mr Jason Cameron-Potter Mr Tony Wingrove Mr Terry Parnell Mr Andrew Mahoney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00176643 2024-08-31 00176643 2025-08-31 00176643 2024-09-01 2025-08-31 00176643 frs-core:CurrentFinancialInstruments 2025-08-31 00176643 frs-core:FurnitureFittings 2025-08-31 00176643 frs-core:FurnitureFittings 2024-09-01 2025-08-31 00176643 frs-core:FurnitureFittings 2024-08-31 00176643 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 00176643 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 00176643 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 00176643 frs-core:PlantMachinery 2025-08-31 00176643 frs-core:PlantMachinery 2024-09-01 2025-08-31 00176643 frs-core:PlantMachinery 2024-08-31 00176643 frs-core:CapitalRedemptionReserve 2025-08-31 00176643 frs-core:ShareCapital 2025-08-31 00176643 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 00176643 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00176643 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 00176643 frs-bus:SmallEntities 2024-09-01 2025-08-31 00176643 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 00176643 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 00176643 frs-bus:Director1 2024-09-01 2025-08-31 00176643 frs-bus:Director2 2024-09-01 2025-08-31 00176643 frs-bus:Director3 2024-09-01 2025-08-31 00176643 frs-bus:Director4 2024-09-01 2025-08-31 00176643 frs-bus:Director5 2024-09-01 2025-08-31 00176643 frs-bus:Director6 2024-09-01 2025-08-31 00176643 frs-bus:Director7 2024-09-01 2025-08-31 00176643 frs-bus:Director8 2024-09-01 2025-08-31 00176643 frs-bus:Director9 2024-09-01 2025-08-31 00176643 frs-bus:Director10 2024-09-01 2025-08-31 00176643 frs-bus:Director11 2024-09-01 2025-08-31 00176643 frs-bus:Director12 2024-09-01 2025-08-31 00176643 frs-bus:Director13 2024-09-01 2025-08-31 00176643 frs-bus:Director14 2024-09-01 2025-08-31 00176643 frs-bus:Director15 2024-09-01 2025-08-31 00176643 frs-bus:Director16 2024-09-01 2025-08-31 00176643 frs-bus:Director17 2024-09-01 2025-08-31 00176643 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 00176643 frs-countries:EnglandWales 2024-09-01 2025-08-31 00176643 2023-08-31 00176643 2024-08-31 00176643 2023-09-01 2024-08-31 00176643 frs-core:CurrentFinancialInstruments 2024-08-31 00176643 frs-core:CapitalRedemptionReserve 2024-08-31 00176643 frs-core:ShareCapital 2024-08-31 00176643 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 00176643
Gillingham Masonic Club Company Limited(THE)
Unaudited Financial Statements
For The Year Ended 31 August 2025
MK Accountancy
160 Margate Road
Ramsgate
CT12 6AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00176643
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 361,304 364,915
361,304 364,915
CURRENT ASSETS
Debtors 5 4,607 620
Cash at bank and in hand 24,659 29,120
29,266 29,740
Creditors: Amounts Falling Due Within One Year 6 (6,583 ) (8,570 )
NET CURRENT ASSETS (LIABILITIES) 22,683 21,170
TOTAL ASSETS LESS CURRENT LIABILITIES 383,987 386,085
NET ASSETS 383,987 386,085
CAPITAL AND RESERVES
Called up share capital 7 40 10,000
Capital redemption reserve 17,221 10,783
Profit and Loss Account 366,726 365,302
SHAREHOLDERS' FUNDS 383,987 386,085
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 Profit and Loss Account.
On behalf of the board
Mr William Pennell
Director
19/05/2026
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
Gillingham Masonic Club Company Limited(THE) is a private company, limited by shares, incorporated in England & Wales, registered number 00176643 . The registered office is Masonic Centre, Franklin Road, Gillingham, ME7 4DF.
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 50 Years striaght line to residual value
Plant & Machinery 50 Years striaght line to residual value
Fixtures & Fittings 25% on reducing balance
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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 7,944 342,505 66,209 416,658
As at 31 August 2025 7,944 342,505 66,209 416,658
Depreciation
As at 1 September 2024 - - 51,743 51,743
Provided during the period - - 3,611 3,611
As at 31 August 2025 - - 55,354 55,354
Net Book Value
As at 31 August 2025 7,944 342,505 10,855 361,304
As at 1 September 2024 7,944 342,505 14,466 364,915
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,207 -
Other debtors 400 620
4,607 620
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 609 2,596
Other creditors 5,974 5,974
6,583 8,570
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 40 10,000
Page 4