Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 06832386 Mr Lewis Law Mr Robert Luke Mr Lewis Law iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06832386 2022-07-31 06832386 2023-07-31 06832386 2022-08-01 2023-07-31 06832386 frs-core:CurrentFinancialInstruments 2023-07-31 06832386 frs-core:Non-currentFinancialInstruments 2023-07-31 06832386 frs-core:ComputerEquipment 2023-07-31 06832386 frs-core:ComputerEquipment 2022-08-01 2023-07-31 06832386 frs-core:ComputerEquipment 2022-07-31 06832386 frs-core:MotorVehicles 2023-07-31 06832386 frs-core:MotorVehicles 2022-08-01 2023-07-31 06832386 frs-core:MotorVehicles 2022-07-31 06832386 frs-core:PlantMachinery 2023-07-31 06832386 frs-core:PlantMachinery 2022-08-01 2023-07-31 06832386 frs-core:PlantMachinery 2022-07-31 06832386 frs-core:ShareCapital 2023-07-31 06832386 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 06832386 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 06832386 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 06832386 frs-bus:SmallEntities 2022-08-01 2023-07-31 06832386 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 06832386 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 06832386 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 06832386 frs-bus:OrdinaryShareClass1 2023-07-31 06832386 frs-bus:Director1 2022-08-01 2023-07-31 06832386 frs-bus:Director2 2022-08-01 2023-07-31 06832386 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 06832386 frs-countries:EnglandWales 2022-08-01 2023-07-31 06832386 2021-07-31 06832386 2022-07-31 06832386 2021-08-01 2022-07-31 06832386 frs-core:CurrentFinancialInstruments 2022-07-31 06832386 frs-core:Non-currentFinancialInstruments 2022-07-31 06832386 frs-core:ShareCapital 2022-07-31 06832386 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 06832386 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31
Registered number: 06832386
Hot Rock Group Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
WR Frost
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06832386
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,063 20,102
40,063 20,102
CURRENT ASSETS
Debtors 5 17,644 17,005
Cash at bank and in hand 54,031 25,888
71,675 42,893
Creditors: Amounts Falling Due Within One Year 6 (57,668 ) (32,286 )
NET CURRENT ASSETS (LIABILITIES) 14,007 10,607
TOTAL ASSETS LESS CURRENT LIABILITIES 54,070 30,709
Creditors: Amounts Falling Due After More Than One Year 7 (12,638 ) (18,070 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,016 ) (3,820 )
NET ASSETS 31,416 8,819
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 31,414 8,817
SHAREHOLDERS' FUNDS 31,416 8,819
Page 1
Page 2
For the year ending 31 July 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 Lewis Law
Director
Mr Robert Luke
Director
12/04/2024
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
Hot Rock Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06832386 . The registered office is 18 Dart Walk, Exeter, EX2 7QF.
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:
Plant & Machinery 15% straight line
Motor Vehicles 25% straight line
Computer Equipment 25% straight line
2.4. Taxation
The 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 year 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 asset reflects 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 for the year is recognised in the profit and loss account.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was  3 (2022: 2)
3 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 40,411 12,094 12,067 64,572
Additions 22,009 7,250 466 29,725
As at 31 July 2023 62,420 19,344 12,533 94,297
Depreciation
As at 1 August 2022 26,355 6,048 12,067 44,470
Provided during the period 4,810 4,837 117 9,764
As at 31 July 2023 31,165 10,885 12,184 54,234
Net Book Value
As at 31 July 2023 31,255 8,459 349 40,063
As at 1 August 2022 14,056 6,046 - 20,102
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,735 9,772
Other debtors 1,909 7,233
17,644 17,005
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,382 18
Bank loans and overdrafts 5,366 5,300
Amounts owed to group undertakings 12,506 -
Other creditors 24,592 24,806
Taxation and social security 8,822 2,162
57,668 32,286
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,638 18,070
12,638 18,070
Page 4
Page 5
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
Page 5