Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 02302040 Mr Maurice Verdon Boydens Management Co Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02302040 2024-09-30 02302040 2025-09-30 02302040 2024-10-01 2025-09-30 02302040 frs-core:CurrentFinancialInstruments 2025-09-30 02302040 frs-core:FurnitureFittings 2025-09-30 02302040 frs-core:FurnitureFittings 2024-10-01 2025-09-30 02302040 frs-core:FurnitureFittings 2024-09-30 02302040 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 02302040 frs-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 02302040 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 02302040 frs-bus:SmallEntities 2024-10-01 2025-09-30 02302040 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02302040 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02302040 frs-bus:Director1 2024-10-01 2025-09-30 02302040 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 02302040 frs-countries:EnglandWales 2024-10-01 2025-09-30 02302040 2023-09-30 02302040 2024-09-30 02302040 2023-10-01 2024-09-30 02302040 frs-core:CurrentFinancialInstruments 2024-09-30 02302040 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 02302040
REGENCY LODGE (JAMESON) LIMITED
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 02302040
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 366 430
366 430
CURRENT ASSETS
Debtors 5 1,029 1,853
Cash at bank and in hand 15,848 10,901
16,877 12,754
Creditors: Amounts Falling Due Within One Year 6 (8,487 ) (5,568 )
NET CURRENT ASSETS (LIABILITIES) 8,390 7,186
TOTAL ASSETS LESS CURRENT LIABILITIES 8,756 7,616
NET ASSETS 8,756 7,616
Income and Expenditure Account 8,756 7,616
MEMBERS' FUNDS 8,756 7,616
For the year ending 30 September 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 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 Maurice Verdon
Director
28th November 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
REGENCY LODGE (JAMESON) LIMITED is a private company, limited by guarantee, incorporated in England & Wales, registered number 02302040 . The registered office is Boydens Estate Management Ltd, 73 Connaught Avenue, Frinton on Sea, Essex, CO13 9PP.
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 comprises of amounts received for services charges and Ground Rent.
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:
Fixtures & Fittings 15 % W.D.V.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2024 2,658
As at 30 September 2025 2,658
Depreciation
As at 1 October 2024 2,228
Provided during the period 64
As at 30 September 2025 2,292
Net Book Value
As at 30 September 2025 366
As at 1 October 2024 430
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 100 823
Prepayments and accrued income 929 1,030
1,029 1,853
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 479 470
Corporation tax 31 -
Other creditors/Payments In Advance 7,686 4,884
Accruals 291 214
8,487 5,568
7. 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.
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