Acorah Software Products - Accounts Production 14.3.260 false true true false 23 September 2021 27 February 2023 27 February 2023 13638930 Ms N Thamsaroch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13638930 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-22 13638930 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-27 13638930 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-27 13638930 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-27 13638930 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-23 2023-02-27 13638930 frs-core:AllSubsidiaries 2021-09-23 2023-02-27 13638930 frs-core:KeyManagementPersonnel 2021-09-23 2023-02-27 13638930 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-23 2023-02-27 13638930 frs-core:OtherRelatedParties 2021-09-23 2023-02-27 13638930 2021-09-22 13638930 2023-02-27 13638930 2021-09-23 2023-02-27 13638930 frs-core:CurrentFinancialInstruments 2023-02-27 13638930 frs-core:CurrentFinancialInstruments 2021-09-23 2023-02-27 13638930 frs-core:Non-currentFinancialInstruments 2023-02-27 13638930 frs-core:Non-currentFinancialInstruments 2021-09-23 2023-02-27 13638930 frs-core:CurrentFinancialInstruments 2021-09-23 2023-02-27 13638930 frs-core:CurrentFinancialInstruments 2023-02-27 13638930 frs-core:AfterOneYear 2021-09-23 2023-02-27 13638930 frs-core:BetweenOneFiveYears 2021-09-23 2023-02-27 13638930 frs-core:BetweenOneFiveYears 2023-02-27 13638930 frs-core:ComputerEquipment 2023-02-27 13638930 frs-core:ComputerEquipment 2021-09-23 2023-02-27 13638930 frs-core:ComputerEquipment 2021-09-22 13638930 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-27 13638930 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-23 2023-02-27 13638930 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-22 13638930 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-27 13638930 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-27 13638930 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-27 13638930 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-27 13638930 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-27 13638930 frs-core:UnlistedNon-exchangeTraded 2023-02-27 13638930 frs-core:UnlistedNon-exchangeTraded 2021-09-22 13638930 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-22 13638930 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-27 13638930 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-27 13638930 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Registered number: 13638930
Restoration Groombridge Ltd
Unaudited ABRIDGED Financial Statements
For the Period 23 September 2021 to 27 February 2023
Coleman Harris LLP
Chartered Certified Accountants
3 Tibbs Court Farm
Tibbs Court Lane
Brenchley
Kent
TN12 7AH
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 13638930
27 February 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 8,800
Tangible Assets 5 8,173,016
8,181,816
CURRENT ASSETS
Debtors 2,814
Cash at bank and in hand 13,892
16,706
Creditors: Amounts Falling Due Within One Year (9,246,295 )
NET CURRENT ASSETS (LIABILITIES) (9,229,589 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,047,773 )
NET LIABILITIES (1,047,773 )
CAPITAL AND RESERVES
Called up share capital 7 12
Profit and Loss Account (1,047,785 )
SHAREHOLDERS' FUNDS (1,047,773)
Page 1
Page 2
For the period ending 27 February 2023 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 27 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms N Thamsaroch
Director
13th December 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Abridged Financial Statements
1. General Information
Restoration Groombridge Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13638930 . The registered office is 3 Tibbs Court Farm, Tibbs Court Lane, Brenchley, Kent, TN12 7AH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, which assumes the continuing support of the company's shareholders and director.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
Turnover comprises event income and rental income.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise Land Entitlements. There is no amortisation as the entitlements are held in perpituity.
2.5. 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 0%
Plant & Machinery 20% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 10% straight line
2.6. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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 profit. 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 profits 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 profits 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 period was: 10
10
4. Intangible Assets
Total
£
Cost
As at 23 September 2021 -
Additions 8,800
As at 27 February 2023 8,800
Net Book Value
As at 27 February 2023 8,800
As at 23 September 2021 -
5. Tangible Assets
Total
£
Cost
As at 23 September 2021 -
Additions 8,175,364
As at 27 February 2023 8,175,364
Depreciation
As at 23 September 2021 -
Provided during the period 2,348
As at 27 February 2023 2,348
Net Book Value
As at 27 February 2023 8,173,016
As at 23 September 2021 -
6. Secured Creditors
Of the creditors the following amounts are secured.
27 February 2023
£
Bank loans and overdrafts 6,077,575
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7. Share Capital
27 February 2023
Allotted, called up and fully paid £
119,607 Ordinary Shares of £ 0.0001 each 12
Shares issued during the period: £
119,607 Ordinary Shares of £ 0.0001 each 12
During the period under review the company issued 1,000 shares of 1 pence each to form the capital base of the company. These shares were further sub-divided into 100,000 ordinary shares 0.01 pence each.
Subsequently a further 19,607 shares of 0.01 pence each were issued during the period.
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