Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01465823 Mr Christopher George Mrs Teresa Arbuckle Mr Neil Bolton Ms. Arianna Botti Mr Hakan Cirak Mr Howard Grindrod Mr Daniel Hadley Mr Stefan Hay Mr Timothy Hutchinson Mr Eugene Jenkins Mr Nicholas Martin Mr Alastair McBride Mr John Pickering Mr Philip Viner Mr Dominic Worsley Mr Joe Woodward Mr David Lawson Mr Jim McEwan Mr Christian Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01465823 2024-12-31 01465823 2025-12-31 01465823 2025-01-01 2025-12-31 01465823 frs-core:CurrentFinancialInstruments 2025-12-31 01465823 frs-core:ComputerEquipment 2025-12-31 01465823 frs-core:ComputerEquipment 2025-01-01 2025-12-31 01465823 frs-core:ComputerEquipment 2024-12-31 01465823 frs-core:FurnitureFittings 2025-12-31 01465823 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01465823 frs-core:FurnitureFittings 2024-12-31 01465823 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01465823 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01465823 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 01465823 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01465823 frs-bus:SmallEntities 2025-01-01 2025-12-31 01465823 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01465823 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01465823 frs-bus:Director1 2025-01-01 2025-12-31 01465823 frs-bus:Director2 2025-01-01 2025-12-31 01465823 frs-bus:Director3 2025-01-01 2025-12-31 01465823 frs-bus:Director4 2025-01-01 2025-12-31 01465823 frs-bus:Director5 2025-01-01 2025-12-31 01465823 frs-bus:Director6 2025-01-01 2025-12-31 01465823 frs-bus:Director7 2025-01-01 2025-12-31 01465823 frs-bus:Director8 2025-01-01 2025-12-31 01465823 frs-bus:Director9 2025-01-01 2025-12-31 01465823 frs-bus:Director10 2025-01-01 2025-12-31 01465823 frs-bus:Director11 2025-01-01 2025-12-31 01465823 frs-bus:Director12 2025-01-01 2025-12-31 01465823 frs-bus:Director13 2025-01-01 2025-12-31 01465823 frs-bus:Director14 2025-01-01 2025-12-31 01465823 frs-bus:Director15 2025-01-01 2025-12-31 01465823 frs-bus:Director16 2025-01-01 2025-12-31 01465823 frs-bus:Director17 2025-01-01 2025-12-31 01465823 frs-bus:Director18 2025-01-01 2025-12-31 01465823 frs-bus:Director19 2025-01-01 2025-12-31 01465823 frs-countries:EnglandWales 2025-01-01 2025-12-31 01465823 2023-12-31 01465823 2024-12-31 01465823 2024-01-01 2024-12-31 01465823 frs-core:CurrentFinancialInstruments 2024-12-31 01465823 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01465823
The Association Of Manufacturers Of Domestic Appliances
Unaudited Financial Statements
For The Year Ended 31 December 2025
Precision Accounts Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 01465823
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,098 5,668
5,098 5,668
CURRENT ASSETS
Debtors 5 1,384,207 1,185,314
Cash at bank and in hand 1,202,559 1,160,938
2,586,766 2,346,252
Creditors: Amounts Falling Due Within One Year 6 (1,726,305 ) (1,488,712 )
NET CURRENT ASSETS (LIABILITIES) 860,461 857,540
TOTAL ASSETS LESS CURRENT LIABILITIES 865,559 863,208
NET ASSETS 865,559 863,208
Income and Expenditure Account 865,559 863,208
MEMBERS' FUNDS 865,559 863,208
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 Stefan Hay
Director
23 July 2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Association Of Manufacturers Of Domestic Appliances is a private company, limited by guarantee, incorporated in England & Wales, registered number 01465823 . The registered office is Vintage House, 36-37 Albert Embankment, London, SE1 7TL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 represents income from annual membership subscriptions, net of Value Added Tax.

Subscriptions are recognised over the term of the membership which is reviewed annually and currently
runs in line with the year end.

Where membership subscriptions are invoiced in advance, the element that relates to the following
accounting period is recorded as deferred income.
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:
Leasehold 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income and expenditure account as incurred.
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.
Page 2
Page 3
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. These contributions are invested separately from the company assets.
2.7. Website development costs
Website development costs are charged to the income and expenditure account, in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including remunerated directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 140 13,514 13,654
Additions 79 2,211 2,290
Disposals (140 ) (718 ) (858 )
As at 31 December 2025 79 15,007 15,086
Depreciation
As at 1 January 2025 139 7,847 7,986
Provided during the period 8 2,819 2,827
Disposals (140 ) (685 ) (825 )
As at 31 December 2025 7 9,981 9,988
Net Book Value
As at 31 December 2025 72 5,026 5,098
As at 1 January 2025 1 5,667 5,668
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,319,384 1,173,146
Prepayments and accrued income 63,623 12,168
Other debtors 1,200 -
1,384,207 1,185,314
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 55,037 9,892
Corporation tax 31,829 31,219
Other taxes and social security 15,230 15,656
VAT 211,598 189,842
Other creditors 5,354 5,045
Accruals and deferred income 1,407,257 1,237,058
1,726,305 1,488,712
7. 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 4