Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 06687249 Mr David Melvin Miss Wendy Atkinson Ms Jill Bull Mr John Harrington Mr Nathan Holcombe Mr Graham Cherry Mr Martin Monk Ms Greville Trevelyan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06687249 2024-10-31 06687249 2025-10-31 06687249 2024-11-01 2025-10-31 06687249 frs-core:CurrentFinancialInstruments 2025-10-31 06687249 frs-core:ComputerEquipment 2025-10-31 06687249 frs-core:ComputerEquipment 2024-11-01 2025-10-31 06687249 frs-core:ComputerEquipment 2024-10-31 06687249 frs-core:FurnitureFittings 2025-10-31 06687249 frs-core:FurnitureFittings 2024-11-01 2025-10-31 06687249 frs-core:FurnitureFittings 2024-10-31 06687249 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 06687249 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 06687249 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 06687249 frs-core:MotorVehicles 2025-10-31 06687249 frs-core:MotorVehicles 2024-11-01 2025-10-31 06687249 frs-core:MotorVehicles 2024-10-31 06687249 frs-core:PlantMachinery 2025-10-31 06687249 frs-core:PlantMachinery 2024-11-01 2025-10-31 06687249 frs-core:PlantMachinery 2024-10-31 06687249 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 06687249 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 06687249 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 06687249 frs-bus:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 06687249 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 06687249 frs-bus:SmallEntities 2024-11-01 2025-10-31 06687249 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06687249 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06687249 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 06687249 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 06687249 frs-bus:Director1 2024-11-01 2025-10-31 06687249 frs-bus:Director2 2024-11-01 2025-10-31 06687249 frs-bus:Director3 2024-11-01 2025-10-31 06687249 frs-bus:Director4 2024-11-01 2025-10-31 06687249 frs-bus:Director5 2024-11-01 2025-10-31 06687249 frs-bus:Director6 2024-11-01 2025-10-31 06687249 frs-bus:Director7 2024-11-01 2025-10-31 06687249 frs-bus:Director8 2024-11-01 2025-10-31 06687249 frs-core:CurrentFinancialInstruments 1 2025-10-31 06687249 frs-countries:EnglandWales 2024-11-01 2025-10-31 06687249 2023-10-31 06687249 2024-10-31 06687249 2023-11-01 2024-10-31 06687249 frs-core:CurrentFinancialInstruments 2024-10-31 06687249 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06687249 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 06687249 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 06687249
Carterton Community Centre
Unaudited Financial Statements
For The Year Ended 31 October 2025
Shilton Accounting Services
Certified Practising Accountant
1 The Clock House
Brize Norton Road
Carterton
Oxfordshire
OX18 3HN
Carterton Community Centre
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Carterton Community Centre
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 06687249

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,527 |  | 27,111
|  |  | 24,527 |  | 27,111
CURRENT ASSETS
Debtors | 5 | 9,875 |  | 7,061 |
Cash at bank and in hand |  | 150,479 |  | 144,684 |
|  | 160,354 |  | 151,745 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,695 ) |  | (4,536 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 153,659 |  | 147,209
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 178,186 |  | 174,320
NET ASSETS |  |  | 178,186 |  | 174,320
RESERVES
Fair value reserve | 7 |  | 5,500 |  | 5,500
Income and Expenditure Account |  |  | 172,686 |  | 168,820
MEMBERS' FUNDS |  |  | 178,186 |  | 174,320

Page 1
Page 2
Carterton Community Centre
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Ms Jill Bull Director
02/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Carterton Community Centre
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Carterton Community Centre is a private company, limited by guarantee, incorporated in England & Wales, registered number 06687249 . The registered office is Marigold Square, Shilton Park, Carterton, Oxfordshire, OX18 1AX.
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:

Leasehold | 10% Straight line
Plant & Machinery | 25% Straight line
Art Works | Revaluation
Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

2.4. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 7 |  | 7
| 7 |  | 7

Page 3
Page 4
Carterton Community Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Art Works | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 November 2024 | 16,194 | 4,874 | 12,000 | 18,271
Additions | - | 393 | - | -
As at 31 October 2025 | 16,194 | 5,267 | 12,000 | 18,271
Depreciation
As at 1 November 2024 | 4,858 | 4,874 | - | 14,774
Provided during the period | 1,620 | 98 | - | 1,166
As at 31 October 2025 | 6,478 | 4,972 | - | 15,940
Net Book Value
As at 31 October 2025 | 9,716 | 295 | 12,000 | 2,331
As at 1 November 2024 | 11,336 | - | 12,000 | 3,497

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 November 2024 | 903 | 52,242
Additions | - | 393
As at 31 October 2025 | 903 | 52,635
Depreciation
As at 1 November 2024 | 625 | 25,131
Provided during the period | 93 | 2,977
As at 31 October 2025 | 718 | 28,108
Net Book Value
As at 31 October 2025 | 185 | 24,527
As at 1 November 2024 | 278 | 27,111

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,447 |  | 4,230
Prepayments and accrued income | 2,428 |  | 2,831
| 9,875 |  | 7,061

Page 4
Page 5
Carterton Community Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,227 |  | 2,305
Other taxes and social security | 629 |  | 574
Pension Control | 222 |  | -
Accruals and deferred income | 3,617 |  | 1,657
| 6,695 |  | 4,536

7. Reserves

| Fair value reserve | Income and Expenditure Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 5,500 | 168,820
Profit for the year and total comprehensive income | - | 3,866
As at 31 October 2025 | 5,500 | 172,686

8. 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.
Page 5