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 09398299 Mark Crang Timothy Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09398299 2024-10-31 09398299 2025-10-31 09398299 2024-11-01 2025-10-31 09398299 frs-core:CurrentFinancialInstruments 2025-10-31 09398299 frs-core:Non-currentFinancialInstruments 2025-10-31 09398299 frs-core:PlantMachinery 2025-10-31 09398299 frs-core:PlantMachinery 2024-11-01 2025-10-31 09398299 frs-core:PlantMachinery 2024-10-31 09398299 frs-core:OtherReservesSubtotal 2025-10-31 09398299 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09398299 frs-bus:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 09398299 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09398299 frs-bus:SmallEntities 2024-11-01 2025-10-31 09398299 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09398299 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09398299 frs-core:ListedExchangeTraded 2025-10-31 09398299 frs-core:ListedExchangeTraded 2024-10-31 09398299 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 09398299 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-10-31 09398299 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 09398299 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 09398299 frs-bus:Director1 2024-11-01 2025-10-31 09398299 frs-bus:Director2 2024-11-01 2025-10-31 09398299 frs-countries:EnglandWales 2024-11-01 2025-10-31 09398299 2023-10-31 09398299 2024-10-31 09398299 2023-11-01 2024-10-31 09398299 frs-core:CurrentFinancialInstruments 2024-10-31 09398299 frs-core:Non-currentFinancialInstruments 2024-10-31 09398299 frs-core:OtherReservesSubtotal 2024-10-31 09398299 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09398299
Paignton Cricket Club Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Paignton Cricket Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Paignton Cricket Club Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09398299

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,250 |  | 6,989
Investments | 5 |  | 1,332 |  | 1,332
|  |  | 12,582 |  | 8,321
CURRENT ASSETS
Debtors | 6 | 2,970 |  | 7,341 |
Cash at bank and in hand |  | 67,430 |  | 53,316 |
|  | 70,400 |  | 60,657 |
Creditors: Amounts Falling Due Within One Year | 7 | (44,018 ) |  | (31,500 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,382 |  | 29,157
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,964 |  | 37,478
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (6,500 )
NET ASSETS |  |  | 38,964 |  | 30,978
RESERVES
Other reserves |  |  | 54,580 |  | 54,580
Income and Expenditure Account |  |  | (15,616 ) |  | (23,602 )
MEMBERS' FUNDS |  |  | 38,964 |  | 30,978

Page 1
Page 2
Paignton Cricket Club Limited
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

Mark Crang Director
10 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Paignton Cricket Club Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Paignton Cricket Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 09398299 . The registered office is 3 Lower Hollicombe Cottages, Torquay Road, Paignton, Devon, TQ3 2DP.
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:

Plant & Machinery | 20% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Paignton Cricket Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. 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 5 (2024: 5)
5 5
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 87,611
Additions | 7,495
As at 31 October 2025 | 95,106
Depreciation
As at 1 November 2024 | 80,622
Provided during the period | 3,234
As at 31 October 2025 | 83,856
Net Book Value
As at 31 October 2025 | 11,250
As at 1 November 2024 | 6,989

Page 4
Page 5
Paignton Cricket Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 1,332
As at 31 October 2025 | 1,332
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 1,332
As at 1 November 2024 | 1,332

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,700 |  | 544
Other debtors | - |  | 591
VAT | 1,270 |  | 5,668
Other taxes and social security | - |  | 538
| 2,970 |  | 7,341

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 12,518 |  | -
Accruals and deferred income | 25,000 |  | 25,000
Other grants | 6,500 |  | 6,500
| 44,018 |  | 31,500

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other grants | - |  | 6,500

Page 5
Page 6
Paignton Cricket Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. 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 6