Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 14655763 Mr T Perkin Mr H Fedder Ms C Job Ms S Morris Mr A Newton Mr C Street Ms L Taylor Dr J Wescott Ms S Willcox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14655763 2025-02-28 14655763 2026-02-28 14655763 2025-03-01 2026-02-28 14655763 frs-core:CurrentFinancialInstruments 2026-02-28 14655763 frs-core:Non-currentFinancialInstruments 2026-02-28 14655763 frs-core:OtherReservesSubtotal 2026-02-28 14655763 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 14655763 frs-bus:CompanyLimitedByGuarantee 2025-03-01 2026-02-28 14655763 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 14655763 frs-bus:SmallEntities 2025-03-01 2026-02-28 14655763 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 14655763 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 14655763 frs-bus:Director1 2025-03-01 2026-02-28 14655763 frs-bus:Director2 2025-03-01 2026-02-28 14655763 frs-bus:Director3 2025-03-01 2026-02-28 14655763 frs-bus:Director4 2025-03-01 2026-02-28 14655763 frs-bus:Director5 2025-03-01 2026-02-28 14655763 frs-bus:Director6 2025-03-01 2026-02-28 14655763 frs-bus:Director7 2025-03-01 2026-02-28 14655763 frs-bus:Director8 2025-03-01 2026-02-28 14655763 frs-bus:Director9 2025-03-01 2026-02-28 14655763 frs-countries:EnglandWales 2025-03-01 2026-02-28 14655763 2024-02-29 14655763 2025-02-28 14655763 2024-03-01 2025-02-28 14655763 frs-core:CurrentFinancialInstruments 2025-02-28 14655763 frs-core:Non-currentFinancialInstruments 2025-02-28 14655763 frs-core:OtherReservesSubtotal 2025-02-28 14655763 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 14655763
Portishead Tennis Club Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Chapman Worth Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14655763
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 128 212
Cash at bank and in hand 75,203 73,163
75,331 73,375
Creditors: Amounts Falling Due Within One Year 6 (11,250 ) (11,250 )
NET CURRENT ASSETS (LIABILITIES) 64,081 62,125
TOTAL ASSETS LESS CURRENT LIABILITIES 64,081 62,125
Creditors: Amounts Falling Due After More Than One Year 7 (33,750 ) (45,000 )
NET ASSETS 30,331 17,125
RESERVES
Other reserves (2,529 ) (2,529 )
Income and Expenditure Account 32,860 19,654
MEMBERS' FUNDS 30,331 17,125
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For the year ending 28 February 2026 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
Dr J Wescott
Director
7 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Portishead Tennis Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 14655763 . The registered office is 21 Woodhill Road, Portishead, Bristol, BS20 7EU.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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. 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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 11)
10 11
4. Stocks
2026 2025
£ £
Stock 128 212
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 11,250 11,250
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 33,750 45,000
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.
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