Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11619265 Mr K R Hartshorne Mr P G Harvey Ms S D Mawby Mr J G Ogilvie Ms A J Rivlin Common Ground Estate & Property Management Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11619265 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 11619265 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 11619265 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 11619265 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 11619265 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 11619265 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 11619265 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 11619265 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 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11619265 dpl-frs:Item11 2021-11-01 2022-10-31 11619265 dpl-frs:Item11 2021-10-31 11619265 dpl-frs:Item11 2022-10-31 11619265 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 11619265 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 11619265 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 11619265 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 11619265 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 11619265 dpl-frs:Item12 2021-11-01 2022-10-31 11619265 dpl-frs:Item12 2021-10-31 11619265 dpl-frs:Item12 2022-10-31 11619265 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 11619265 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 11619265 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 11619265 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 11619265 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 11619265 1 2021-11-01 2022-10-31 11619265 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 11619265
Rowland Hill Court Freehold Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11619265
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 760,852 760,852
760,852 760,852
CURRENT ASSETS
Debtors 5 101,888 108,577
Cash at bank and in hand 64,468 151,082
166,356 259,659
Creditors: Amounts Falling Due Within One Year 6 (51,656 ) (41,437 )
NET CURRENT ASSETS (LIABILITIES) 114,700 218,222
TOTAL ASSETS LESS CURRENT LIABILITIES 875,552 979,074
Creditors: Amounts Falling Due After More Than One Year 7 (882,465 ) (981,465 )
NET LIABILITIES (6,913 ) (2,391 )
CAPITAL AND RESERVES
Called up share capital 8 132 132
Profit and Loss Account (7,045 ) (2,523 )
SHAREHOLDERS' FUNDS (6,913) (2,391)
Page 1
Page 2
For the year ending 31 October 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.
On behalf of the board
Mr K R Hartshorne
Director
14 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rowland Hill Court Freehold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11619265 . The registered office is 45 Station Road, Henley-on-Thames, Oxfordshire, RG9 1AT.
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. 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.
2.3. 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 from the rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
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.
2.4. 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.
2.5. Freehold Property
Freehold property is carried at fair value determined regularly by external valuers and derived from the current fair-market value, adjusted if necessary for any difference in nature, location or condition of specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2022: NIL)
- -
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Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 November 2022 760,852
As at 31 October 2023 760,852
Net Book Value
As at 31 October 2023 760,852
As at 1 November 2022 760,852
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 47,123 55,957
Prepayments and accrued income 38,957 36,869
Other debtors 14,160 14,160
Corporation tax recoverable assets 1,648 1,591
101,888 108,577
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 30 1,011
Accruals and deferred income 51,126 40,426
Amounts owed to associates 500 -
51,656 41,437
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 882,465 981,465
882,465 981,465
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 132 132
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