Acorah Software Products - Accounts Production 19.2.450 false true 26 September 2024 27 September 2023 false 26 June 2026 27 September 2024 26 September 2025 26 September 2025 04241422 Ms K Mont D B Needleman Ms J G Sayer Ms M Shivadikar Ms J G Sayer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04241422 2024-09-26 04241422 2025-09-26 04241422 2024-09-27 2025-09-26 04241422 frs-core:CurrentFinancialInstruments 2025-09-26 04241422 frs-core:PlantMachinery 2025-09-26 04241422 frs-core:PlantMachinery 2024-09-27 2025-09-26 04241422 frs-core:PlantMachinery 2024-09-26 04241422 frs-core:RetainedEarningsAccumulatedLosses 2025-09-26 04241422 frs-bus:CompanyLimitedByGuarantee 2024-09-27 2025-09-26 04241422 frs-bus:FilletedAccounts 2024-09-27 2025-09-26 04241422 frs-bus:SmallEntities 2024-09-27 2025-09-26 04241422 frs-bus:Audited 2024-09-27 2025-09-26 04241422 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-27 2025-09-26 04241422 frs-bus:Director1 2024-09-27 2025-09-26 04241422 frs-bus:Director2 2024-09-27 2025-09-26 04241422 frs-bus:Director3 2024-09-27 2025-09-26 04241422 frs-bus:Director4 2024-09-27 2025-09-26 04241422 frs-bus:CompanySecretary1 2024-09-27 2025-09-26 04241422 frs-countries:EnglandWales 2024-09-27 2025-09-26 04241422 2023-09-26 04241422 2024-09-26 04241422 2023-09-27 2024-09-26 04241422 frs-core:CurrentFinancialInstruments 2024-09-26 04241422 frs-core:RetainedEarningsAccumulatedLosses 2024-09-26
Registered number: 04241422
ALLIANCE OF REGISTERED HOMEOPATHS LIMITED
Financial Statements
For The Year Ended 26 September 2025
WBD Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04241422
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,272 439
2,272 439
CURRENT ASSETS
Cash at bank and in hand 262,443 286,417
262,443 286,417
Creditors: Amounts Falling Due Within One Year 6 (99,738 ) (67,860 )
NET CURRENT ASSETS (LIABILITIES) 162,705 218,557
TOTAL ASSETS LESS CURRENT LIABILITIES 164,977 218,996
NET ASSETS 164,977 218,996
Income and Expenditure Account 164,977 218,996
MEMBERS' FUNDS 164,977 218,996
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.
The financial statements were approved by the board of directors on 26 June 2026 and were signed on its behalf by:
Ms K Mont
Director
26/06/2026
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
ALLIANCE OF REGISTERED HOMEOPATHS LIMITED is a private company, limited by guarantee, incorporated in England & Wales, registered number 04241422 . The registered office is Millbrook, Millbrook Hill, Nutley, East Sussex, TN22 3PJ.
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 shown in the profit and loss accounts represents membership subscriptions receivable for the year, recognised on an annual basis. Turnover also represents sales of publications and conference/seminar income.
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:
Plant & machinery etc 25% reducing balance & 33% straight line
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.
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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 27 September 2024 11,988
Additions 2,899
As at 26 September 2025 14,887
...CONTINUED
Page 2
Page 3
Depreciation
As at 27 September 2024 11,549
Provided during the period 1,066
As at 26 September 2025 12,615
Net Book Value
As at 26 September 2025 2,272
As at 27 September 2024 439
Fixtures & Fittings
£
At cost 14,887
14,887
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 96,575 66,112
Taxation and social security 3,163 1,748
99,738 67,860
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.
8. Audit Information
The auditor's report on the accounts of ALLIANCE OF REGISTERED HOMEOPATHS LIMITED for the year ended 26 September 2025 was unqualified.
The auditor's report was signed by K G Wood FCCA (Senior Statutory Auditor) for and on behalf of WBD Accountants Limited , Statutory Auditor.
Page 3