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 00318724 Mr Paul Hanney Mr Stephen Drummond Mr Barry Mouter Mr David Robinson Mr Jim Murray Mr Sid Dobson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00318724 2024-10-31 00318724 2025-10-31 00318724 2024-11-01 2025-10-31 00318724 frs-core:CurrentFinancialInstruments 2025-10-31 00318724 frs-core:ComputerEquipment 2025-10-31 00318724 frs-core:ComputerEquipment 2024-11-01 2025-10-31 00318724 frs-core:ComputerEquipment 2024-10-31 00318724 frs-core:FurnitureFittings 2025-10-31 00318724 frs-core:FurnitureFittings 2024-11-01 2025-10-31 00318724 frs-core:FurnitureFittings 2024-10-31 00318724 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 00318724 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 00318724 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 00318724 frs-core:PlantMachinery 2025-10-31 00318724 frs-core:PlantMachinery 2024-11-01 2025-10-31 00318724 frs-core:PlantMachinery 2024-10-31 00318724 frs-core:ShareCapital 2025-10-31 00318724 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 00318724 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 00318724 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 00318724 frs-bus:SmallEntities 2024-11-01 2025-10-31 00318724 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 00318724 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 00318724 frs-bus:Director1 2024-11-01 2025-10-31 00318724 frs-bus:Director2 2024-11-01 2025-10-31 00318724 frs-bus:Director3 2024-11-01 2025-10-31 00318724 frs-bus:Director4 2024-11-01 2025-10-31 00318724 frs-bus:Director5 2024-11-01 2025-10-31 00318724 frs-bus:Director6 2024-11-01 2025-10-31 00318724 frs-core:CurrentFinancialInstruments 1 2025-10-31 00318724 frs-countries:EnglandWales 2024-11-01 2025-10-31 00318724 2023-10-31 00318724 2024-10-31 00318724 2023-11-01 2024-10-31 00318724 frs-core:CurrentFinancialInstruments 2024-10-31 00318724 frs-core:ShareCapital 2024-10-31 00318724 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 00318724 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 00318724
Mid Boldon Club Limited(The)
Unaudited Financial Statements
For The Year Ended 31 October 2025
Newton and Co
Mid Boldon Club Limited(The)
Contents
Contents

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

Page 1
Mid Boldon Club Limited(The)
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 00318724

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,839 |  | 37,412
|  |  | 36,839 |  | 37,412
CURRENT ASSETS
Stocks | 5 | 3,526 |  | 4,837 |
Debtors | 6 | 815 |  | 1,535 |
Cash at bank and in hand |  | 14,800 |  | 17,206 |
|  | 19,141 |  | 23,578 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,761 ) |  | (11,771 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,380 |  | 11,807
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 46,219 |  | 49,219
NET ASSETS |  |  | 46,219 |  | 49,219
CAPITAL AND RESERVES
Called up share capital | 8 |  | 130 |  | 130
Profit and Loss Account |  |  | 46,089 |  | 49,089
SHAREHOLDERS' FUNDS |  |  | 46,219 |  | 49,219

Page 1
Page 2
Mid Boldon Club Limited(The)
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 Profit and Loss Account.
On behalf of the board

Mr Stephen Drummond Director
10/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mid Boldon Club Limited(The)
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Mid Boldon Club Limited(The) is a private company, limited by shares, incorporated in England & Wales, registered number 00318724 . The registered office is 60 Front Street, East Boldon, NE36 0SH.
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. 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.
This company is a Member's only club.
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:

Freehold | 0%
Plant & Machinery | 50%
Fixtures & Fittings | 10%
Computer Equipment | 100%

2.4. Stocks and Work in Progress
Stock is 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 5 (2024: 4)
5 4
Page 3
Page 4
Mid Boldon Club Limited(The)
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 31,686 | 1,189 | 45,934 | 585 | 79,394
As at 31 October 2025 | 31,686 | 1,189 | 45,934 | 585 | 79,394
Depreciation
As at 1 November 2024 | - | 1,189 | 40,208 | 585 | 41,982
Provided during the period | - | - | 573 | - | 573
As at 31 October 2025 | - | 1,189 | 40,781 | 585 | 42,555
Net Book Value
As at 31 October 2025 | 31,686 | - | 5,153 | - | 36,839
As at 1 November 2024 | 31,686 | - | 5,726 | - | 37,412

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 3,526 |  | 4,837

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 815 |  | 1,534
Other debtors | - |  | 1
| 815 |  | 1,535

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,041 |  | 5,217
Corporation tax | 1,005 |  | 1,003
PAYE & Social Security (Current liabilities - creditors < 1 year) | 343 |  | 393
VAT | 2,383 |  | 2,357
Wages Control Account (Current liabilities - creditors < 1 year) | 959 |  | 1,574
Pension Control Account (Current liabilities - creditors < 1 year) | 30 |  | 3
Accruals and deferred income | - |  | 1,224
| 9,761 |  | 11,771

Page 4
Page 5
Mid Boldon Club Limited(The)
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 130 |  | 130

Page 5