Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02911453 Mr Philip Maddox Mr Adam Morris Ms Mandy Paterson Mr Robert Perks Mr Kevin Rosevere Mr Robert Perks true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02911453 2024-12-31 02911453 2025-12-31 02911453 2025-01-01 2025-12-31 02911453 frs-core:CurrentFinancialInstruments 2025-12-31 02911453 frs-core:Non-currentFinancialInstruments 2025-12-31 02911453 frs-core:ComputerEquipment 2025-12-31 02911453 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02911453 frs-core:ComputerEquipment 2024-12-31 02911453 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 02911453 frs-core:FurnitureFittings 2025-12-31 02911453 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02911453 frs-core:FurnitureFittings 2024-12-31 02911453 frs-core:OtherResidualIntangibleAssets 2025-12-31 02911453 frs-core:OtherResidualIntangibleAssets 2024-12-31 02911453 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02911453 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 02911453 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02911453 frs-bus:SmallEntities 2025-01-01 2025-12-31 02911453 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02911453 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02911453 1 2025-01-01 2025-12-31 02911453 frs-bus:Director1 2025-01-01 2025-12-31 02911453 frs-bus:Director2 2025-01-01 2025-12-31 02911453 frs-bus:Director3 2025-01-01 2025-12-31 02911453 frs-bus:Director4 2025-01-01 2025-12-31 02911453 frs-bus:Director5 2025-01-01 2025-12-31 02911453 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02911453 frs-countries:EnglandWales 2025-01-01 2025-12-31 02911453 2023-12-31 02911453 2024-12-31 02911453 2024-01-01 2024-12-31 02911453 frs-core:CurrentFinancialInstruments 2024-12-31 02911453 frs-core:Non-currentFinancialInstruments 2024-12-31 02911453 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02911453
The Wessex Association of Chambers of Commerce
Financial Statements
For The Year Ended 31 December 2025
The Wessex Association of Chambers of Commerce
Contents
Contents

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

Page 1
The Wessex Association of Chambers of Commerce
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 02911453

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 293 |  | 817
|  |  | 293 |  | 817
CURRENT ASSETS
Debtors | 6 | 27,636 |  | 48,191 |
Cash at bank and in hand |  | 156,423 |  | 150,985 |
|  | 184,059 |  | 199,176 |
Creditors: Amounts Falling Due Within One Year | 7 | (113,441 ) |  | (161,638 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 70,618 |  | 37,538
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 70,911 |  | 38,355
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (6,519 )
NET ASSETS |  |  | 70,911 |  | 31,836
Income and Expenditure Account |  |  | 70,911 |  | 31,836
MEMBERS' FUNDS |  |  | 70,911 |  | 31,836

Page 1
Page 2
The Wessex Association of Chambers of Commerce
Balance Sheet (continued)
As At 31 December 2025
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 and Expenditure Account.
On behalf of the board

Mr Robert Perks Director
08/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Wessex Association of Chambers of Commerce
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Wessex Association of Chambers of Commerce is a private company, limited by guarantee, incorporated in England & Wales, registered number 02911453 . The registered office is Unit 9 Heywoood House Business Centre, Park Lane, , Westbury, Wiltshire, BA13 4NA.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of a website. It is amortised to income and expenditure account over its estimated economic life of 1 year.
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:

Fixtures & Fittings | Over 20 Years
Computer Equipment | Over 5 Years

2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
The Wessex Association of Chambers of Commerce
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 14,000
As at 31 December 2025 | 14,000
Amortisation
As at 1 January 2025 | 14,000
As at 31 December 2025 | 14,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 931 | 18,139 | 19,070
As at 31 December 2025 | 931 | 18,139 | 19,070
Depreciation
As at 1 January 2025 | 812 | 17,441 | 18,253
Provided during the period | 119 | 405 | 524
As at 31 December 2025 | 931 | 17,846 | 18,777
Net Book Value
As at 31 December 2025 | - | 293 | 293
As at 1 January 2025 | 119 | 698 | 817

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 26,190 |  | 46,245
Prepayments and accrued income | 1,446 |  | 946
Directors' loan accounts | - |  | 1,000
| 27,636 |  | 48,191

Page 4
Page 5
The Wessex Association of Chambers of Commerce
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,166 |  | 5,487
Bank loans and overdrafts | 2,604 |  | 10,000
Other taxes and social security | 27,058 |  | 40,895
Other creditors | 413 |  | 4,524
Accruals and deferred income | 69,200 |  | 100,732
| 113,441 |  | 161,638

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 6,519

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.
10. Ultimate Controlling Party
The directors are the ultimate controlling party of the company.
Page 5