Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11296681 Mr Stephen Pollard Dr Simon Davidson Mr Philip Mayall Mr Geraint Morris Mr Stewart Tennant Dr Clifford Veighey Mr Samuel Barratt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11296681 2024-12-31 11296681 2025-12-31 11296681 2025-01-01 2025-12-31 11296681 frs-core:FurnitureFittings 2025-12-31 11296681 frs-core:FurnitureFittings 2025-01-01 2025-12-31 11296681 frs-core:FurnitureFittings 2024-12-31 11296681 frs-core:PlantMachinery 2025-12-31 11296681 frs-core:PlantMachinery 2025-01-01 2025-12-31 11296681 frs-core:PlantMachinery 2024-12-31 11296681 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11296681 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 11296681 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11296681 frs-bus:SmallEntities 2025-01-01 2025-12-31 11296681 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11296681 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11296681 frs-bus:Director1 2025-01-01 2025-12-31 11296681 frs-bus:Director2 2025-01-01 2025-12-31 11296681 frs-bus:Director3 2025-01-01 2025-12-31 11296681 frs-bus:Director4 2025-01-01 2025-12-31 11296681 frs-bus:Director5 2025-01-01 2025-12-31 11296681 frs-bus:Director6 2025-01-01 2025-12-31 11296681 frs-bus:Director7 2025-01-01 2025-12-31 11296681 frs-countries:EnglandWales 2025-01-01 2025-12-31 11296681 2023-12-31 11296681 2024-12-31 11296681 2024-01-01 2024-12-31 11296681 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11296681
Manchester Triathlon Club
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Manchester Triathlon Club For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Manchester Triathlon Club which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Manchester Triathlon Club , as a body, in accordance with the terms of our engagement letter dated 22 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Manchester Triathlon Club and state those matters that we have agreed to state to the directors of Manchester Triathlon Club , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manchester Triathlon Club and its directors as a body for our work or for this report.
It is your duty to ensure that Manchester Triathlon Club has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Manchester Triathlon Club . You consider that Manchester Triathlon Club is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Manchester Triathlon Club . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
4th September 2026
Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 11296681
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,904 4,879
3,904 4,879
CURRENT ASSETS
Stocks 5 12,685 14,718
Debtors 6 237 1,259
Cash at bank and in hand 31,615 41,850
44,537 57,827
Creditors: Amounts Falling Due Within One Year 7 (11,299 ) (14,381 )
NET CURRENT ASSETS (LIABILITIES) 33,238 43,446
TOTAL ASSETS LESS CURRENT LIABILITIES 37,142 48,325
NET ASSETS 37,142 48,325
Income and Expenditure Account 37,142 48,325
MEMBERS' FUNDS 37,142 48,325
Page 2
Page 3
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 Samuel Barratt
Director
4th September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Manchester Triathlon Club is a private company, limited by guarantee, incorporated in England & Wales, registered number 11296681 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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 consists of membership receivable for the year and events income, based on their delivery date.
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 method
Fixtures & Fittings 20% Reducing balance method
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 2,077 4,930 7,007
As at 31 December 2025 2,077 4,930 7,007
Depreciation
As at 1 January 2025 1,082 1,046 2,128
Provided during the period 199 776 975
As at 31 December 2025 1,281 1,822 3,103
Net Book Value
As at 31 December 2025 796 3,108 3,904
As at 1 January 2025 995 3,884 4,879
5. Stocks
2025 2024
£ £
Stock 12,685 14,718
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 237 1,259
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 11,299 14,381
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