Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07108557 Mrs J A Collins Mr J Coughlan Mr L E Dixon Mr P A Huston Mr F P Manley Mr R C Mitchell Mrs J L Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07108557 2024-12-31 07108557 2025-12-31 07108557 2025-01-01 2025-12-31 07108557 frs-core:CurrentFinancialInstruments 2025-12-31 07108557 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 07108557 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07108557 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07108557 frs-core:PlantMachinery 2025-12-31 07108557 frs-core:PlantMachinery 2025-01-01 2025-12-31 07108557 frs-core:PlantMachinery 2024-12-31 07108557 frs-core:OtherReservesSubtotal 2024-12-31 07108557 frs-core:OtherReservesSubtotal 2025-12-31 07108557 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 07108557 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 07108557 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07108557 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 07108557 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07108557 frs-bus:SmallEntities 2025-01-01 2025-12-31 07108557 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07108557 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07108557 frs-bus:Director1 2025-01-01 2025-12-31 07108557 frs-bus:Director2 2025-01-01 2025-12-31 07108557 frs-bus:Director3 2025-01-01 2025-12-31 07108557 frs-bus:Director4 2025-01-01 2025-12-31 07108557 frs-bus:Director5 2025-01-01 2025-12-31 07108557 frs-bus:Director6 2025-01-01 2025-12-31 07108557 frs-bus:Director7 2025-01-01 2025-12-31 07108557 frs-countries:EnglandWales 2025-01-01 2025-12-31 07108557 2023-12-31 07108557 2024-12-31 07108557 2024-01-01 2024-12-31 07108557 frs-core:CurrentFinancialInstruments 2024-12-31 07108557 frs-core:OtherReservesSubtotal 2024-12-31 07108557 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07108557
Bowbrook Archers Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07108557
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 99,175 99,703
99,175 99,703
CURRENT ASSETS
Debtors 5 324 -
Cash at bank and in hand 39,296 41,846
39,620 41,846
Creditors: Amounts Falling Due Within One Year 6 (3 ) (1,352 )
NET CURRENT ASSETS (LIABILITIES) 39,617 40,494
TOTAL ASSETS LESS CURRENT LIABILITIES 138,792 140,197
PROVISIONS FOR LIABILITIES
Deferred Taxation (352 ) (381 )
NET ASSETS 138,440 139,816
RESERVES
Other reserves 36,897 36,897
Income and Expenditure Account 101,543 102,919
MEMBERS' FUNDS 138,440 139,816
Page 1
Page 2
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 J A Collins
Director
20 August 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
Bowbrook Archers Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 07108557 . The registered office is Hollowdene, Near Withington, Shrewsbury, Shropshire, SY4 4PS.
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:
Freehold Annual impairment review
Plant & Machinery 10% Straight line
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2025 97,321 6,482 103,803
As at 31 December 2025 97,321 6,482 103,803
Depreciation
As at 1 January 2025 - 4,100 4,100
Provided during the period - 528 528
As at 31 December 2025 - 4,628 4,628
Net Book Value
As at 31 December 2025 97,321 1,854 99,175
As at 1 January 2025 97,321 2,382 99,703
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 324 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Taxation and social security 3 1,352
7. Reserves
Other reserves Income and Expenditure Account
£ £
As at 1 January 2025 36,897 102,919
Loss for the year and total comprehensive income - (1,376 )
As at 31 December 2025 36,897 101,543
Other reserves represent retained profits prior to incorporation.
The Income and Expenditure Account represents cumulative profits of the Club since incorporation.
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8. 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 5