Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 11449552 Ms R Belcher Mr S Stephens Mr J Van Lierop Mr D Bailey Mr I Gwynne Ms K Wade iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11449552 2024-07-31 11449552 2025-07-31 11449552 2024-08-01 2025-07-31 11449552 frs-core:CurrentFinancialInstruments 2025-07-31 11449552 frs-core:Non-currentFinancialInstruments 2025-07-31 11449552 frs-core:ComputerEquipment 2025-07-31 11449552 frs-core:ComputerEquipment 2024-08-01 2025-07-31 11449552 frs-core:ComputerEquipment 2024-07-31 11449552 frs-core:PlantMachinery 2025-07-31 11449552 frs-core:PlantMachinery 2024-08-01 2025-07-31 11449552 frs-core:PlantMachinery 2024-07-31 11449552 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11449552 frs-bus:CompanyLimitedByGuarantee 2024-08-01 2025-07-31 11449552 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11449552 frs-bus:SmallEntities 2024-08-01 2025-07-31 11449552 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11449552 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11449552 frs-bus:Director1 2024-08-01 2025-07-31 11449552 frs-bus:Director2 2024-08-01 2025-07-31 11449552 frs-bus:Director3 2024-08-01 2025-07-31 11449552 frs-bus:Director4 2024-08-01 2025-07-31 11449552 frs-bus:Director5 2024-08-01 2025-07-31 11449552 frs-bus:Director6 2024-08-01 2025-07-31 11449552 frs-countries:EnglandWales 2024-08-01 2025-07-31 11449552 2023-07-31 11449552 2024-07-31 11449552 2023-08-01 2024-07-31 11449552 frs-core:CurrentFinancialInstruments 2024-07-31 11449552 frs-core:Non-currentFinancialInstruments 2024-07-31 11449552 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 11449552
Sundragon Community Pottery
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11449552
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,573 36,992
31,573 36,992
CURRENT ASSETS
Stocks 5 3,950 4,400
Debtors 6 6,805 6,363
Cash at bank and in hand 12,564 27,201
23,319 37,964
Creditors: Amounts Falling Due Within One Year 7 (28,272 ) (33,743 )
NET CURRENT ASSETS (LIABILITIES) (4,953 ) 4,221
TOTAL ASSETS LESS CURRENT LIABILITIES 26,620 41,213
Creditors: Amounts Falling Due After More Than One Year 8 - (3,927 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (5,999 ) (9,132 )
NET ASSETS 20,621 28,154
Income and Expenditure Account 20,621 28,154
MEMBERS' FUNDS 20,621 28,154
Page 1
Page 2
For the year ending 31 July 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 R Belcher
Director
20/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sundragon Community Pottery is a private company, limited by guarantee, incorporated in England & Wales, registered number 11449552 . The registered office is St. James House, 65 Mere Green Road, Sutton Coldfield, West Midlands, B75 5BY.
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% reducing balance/30% straight line
Computer Equipment 33% 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.
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 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.
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 asset reflects 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.
...CONTINUED
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2.5. Taxation - continued
Current or deferred tax for the year is recognised in surplus or deficit, 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.
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.
2.7. 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: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2024 67,167 966 68,133
Additions 1,919 1,199 3,118
As at 31 July 2025 69,086 2,165 71,251
Depreciation
As at 1 August 2024 30,991 150 31,141
Provided during the period 7,890 647 8,537
As at 31 July 2025 38,881 797 39,678
Net Book Value
As at 31 July 2025 30,205 1,368 31,573
As at 1 August 2024 36,176 816 36,992
5. Stocks
2025 2024
£ £
Materials 3,950 4,400
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Page 5
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 6,805 6,363
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,792 3,082
Bank loans and overdrafts 3,843 4,039
Other creditors 15,049 26,241
Taxation and social security 1,588 381
28,272 33,743
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,927
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 5,999 9,132
10. 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.
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