Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 December 2024 false 1 January 2025 31 December 2025 31 December 2025 06752464 Mrs C Watson Mrs S Harding Mrs S Harding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06752464 2024-12-31 06752464 2025-12-31 06752464 2025-01-01 2025-12-31 06752464 frs-core:CurrentFinancialInstruments 2025-12-31 06752464 frs-core:ComputerEquipment 2025-12-31 06752464 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06752464 frs-core:ComputerEquipment 2024-12-31 06752464 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06752464 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 06752464 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06752464 frs-bus:SmallEntities 2025-01-01 2025-12-31 06752464 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06752464 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06752464 frs-bus:Director1 2025-01-01 2025-12-31 06752464 frs-bus:Director2 2025-01-01 2025-12-31 06752464 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06752464 frs-countries:EnglandWales 2025-01-01 2025-12-31 06752464 2024-11-30 06752464 2024-12-31 06752464 2024-12-01 2024-12-31 06752464 frs-core:CurrentFinancialInstruments 2024-12-31 06752464 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06752464
World Holstein Friesian Federation Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
World Holstein Friesian Federation Ltd
Contents
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
World Holstein Friesian Federation Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 06752464
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 622 778
622 778
CURRENT ASSETS
Debtors 5 2,254 3,255
Cash at bank and in hand 141,107 129,453
143,361 132,708
Creditors: Amounts Falling Due Within One Year 6 (2,340 ) (3,006 )
NET CURRENT ASSETS (LIABILITIES) 141,021 129,702
TOTAL ASSETS LESS CURRENT LIABILITIES 141,643 130,480
NET ASSETS 141,643 130,480
Income Statement 141,643 130,480
MEMBERS' FUNDS 141,643 130,480
For the year ending 31 December 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 Statement.
On behalf of the board
Mrs C Watson
Director
07/07/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
World Holstein Friesian Federation Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
World Holstein Friesian Federation Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 06752464 . The registered office is 15 Uxbridge Road, Rickmansworth, Hertfordshire, WD3 7DH.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. 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 20% reducing balance
2.5. Financial Instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially recorded at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Basic financial liabilities
Basic financial liabilities, including other creditors, are initially recorded at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities in payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
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World Holstein Friesian Federation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
2.7. Provisions for liabilities
Provisions are made when an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of
the obligation.
Provisions are charged as an expense to the Income Statement in the year that the company becomes aware of the obligation and are measured at the best estimate at the Statement of Financial Position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 1,899
As at 31 December 2025 1,899
Depreciation
As at 1 January 2025 1,121
Provided during the period 156
As at 31 December 2025 1,277
Net Book Value
As at 31 December 2025 622
As at 1 January 2025 778
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Page 4
World Holstein Friesian Federation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 737 3,255
Other debtors 1,517 -
2,254 3,255
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Other creditors 2,340 3,006
7. Company limited by guarantee
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the company in the events of liquidation.
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