Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07831233 Mrs Dorothy May Bowden Mr Joseph Henry Edwin Harris Bowden Mr Michael Dawson Mr Michael Jordan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07831233 2024-12-31 07831233 2025-12-31 07831233 2025-01-01 2025-12-31 07831233 frs-core:CurrentFinancialInstruments 2025-12-31 07831233 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 07831233 frs-core:FurnitureFittings 2025-12-31 07831233 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07831233 frs-core:FurnitureFittings 2024-12-31 07831233 frs-core:OtherResidualIntangibleAssets 2025-12-31 07831233 frs-core:OtherResidualIntangibleAssets 2024-12-31 07831233 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07831233 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 07831233 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07831233 frs-bus:SmallEntities 2025-01-01 2025-12-31 07831233 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07831233 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07831233 frs-bus:Director1 2025-01-01 2025-12-31 07831233 frs-bus:Director2 2025-01-01 2025-12-31 07831233 frs-bus:Director3 2025-01-01 2025-12-31 07831233 frs-bus:Director4 2025-01-01 2025-12-31 07831233 frs-countries:EnglandWales 2025-01-01 2025-12-31 07831233 2023-12-31 07831233 2024-12-31 07831233 2024-01-01 2024-12-31 07831233 frs-core:CurrentFinancialInstruments 2024-12-31 07831233 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07831233
Mk 1 Cortina Owners Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mk 1 Cortina Owners Club Limited
Contents
Contents

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

Page 1
Mk 1 Cortina Owners Club Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07831233

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,025 |  | 1,206
|  |  | 1,025 |  | 1,206
CURRENT ASSETS
Stocks | 6 | 206,000 |  | 197,800 |
Debtors | 7 | 1,070 |  | 1,169 |
Cash at bank and in hand |  | 129,445 |  | 134,579 |
|  | 336,515 |  | 333,548 |
Creditors: Amounts Falling Due Within One Year | 8 | (5,544 ) |  | (755 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 330,971 |  | 332,793
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 331,996 |  | 333,999
NET ASSETS |  |  | 331,996 |  | 333,999
Income and Expenditure Account |  |  | 331,996 |  | 333,999
MEMBERS' FUNDS |  |  | 331,996 |  | 333,999

Page 1
Page 2
Mk 1 Cortina Owners Club Limited
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

Mrs Dorothy May Bowden Director
18/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mk 1 Cortina Owners Club Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Mk 1 Cortina Owners Club Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07831233 . The registered office is Woodbine Farm Business Centre, Truro Business Park, Threemilestone, Truro, TR3 6BW.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the income and expenditure account over its estimated economic life of .... years.
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 | 15% reducing balance

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
Mk 1 Cortina Owners Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 8,171
As at 31 December 2025 | 8,171
Amortisation
As at 1 January 2025 | 8,171
As at 31 December 2025 | 8,171
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 3,012
As at 31 December 2025 | 3,012
Depreciation
As at 1 January 2025 | 1,806
Provided during the period | 181
As at 31 December 2025 | 1,987
Net Book Value
As at 31 December 2025 | 1,025
As at 1 January 2025 | 1,206

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 206,000 |  | 197,800

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,070 |  | 1,169

Page 4
Page 5
Mk 1 Cortina Owners Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 755 |  | 755
Taxation and social security | 4,789 |  | -
| 5,544 |  | 755

9. Share Capital
Page 5