Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 13291174 Mr Daniel Moore Mrs Lisa Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13291174 2023-03-31 13291174 2024-03-31 13291174 2023-04-01 2024-03-31 13291174 frs-core:Non-currentFinancialInstruments 2024-03-31 13291174 frs-core:ComputerEquipment 2023-04-01 2024-03-31 13291174 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 13291174 frs-core:ShareCapital 2024-03-31 13291174 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 13291174 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13291174 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13291174 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 13291174 frs-bus:SmallEntities 2023-04-01 2024-03-31 13291174 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13291174 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 13291174 frs-bus:Director1 2023-04-01 2024-03-31 13291174 frs-bus:Director2 2023-04-01 2024-03-31 13291174 frs-countries:EnglandWales 2023-04-01 2024-03-31 13291174 2022-03-31 13291174 2023-03-31 13291174 2022-04-01 2023-03-31 13291174 frs-core:Non-currentFinancialInstruments 2023-03-31 13291174 frs-core:ShareCapital 2022-03-31 13291174 frs-core:ShareCapital 2023-03-31 13291174 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 13291174 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 13291174 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 13291174
Eroom Properties Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Abridged Financial Statements 4—5
Page 1
Abridged Balance Sheet
Registered number: 13291174
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 845 1,312
Investment Properties 5 119,985 119,985
120,830 121,297
CURRENT ASSETS
Debtors 126,925 -
Cash at bank and in hand 732 53,279
127,657 53,279
Creditors: Amounts Falling Due Within One Year (193,882 ) (168,620 )
NET CURRENT ASSETS (LIABILITIES) (66,225 ) (115,341 )
TOTAL ASSETS LESS CURRENT LIABILITIES 54,605 5,956
Creditors: Amounts Falling Due After More Than One Year (48,296 ) -
NET ASSETS 6,309 5,956
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 6,307 5,954
SHAREHOLDERS' FUNDS 6,309 5,956
Page 1
Page 2
For the year ending 31 March 2024 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Daniel Moore
Director
25/06/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2022 2 245 247
Profit for the year and total comprehensive income - 5,709 5,709
As at 31 March 2023 and 1 April 2023 2 5,954 5,956
Profit for the year and total comprehensive income - 353 353
As at 31 March 2024 2 6,307 6,309
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Eroom Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13291174 . The registered office is The Old Post Office, 20B Ropergate, Pontefract, West Yorkshire, WF8 1LY.
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 rendering of services. Turnover is reduced for estimated customer returns, 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.
2.3. 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:
Freehold No Depreciation
Computer Equipment 33% on SLM
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.

Current 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 is also 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: 2 (2023: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 1,414
As at 31 March 2024 1,414
Depreciation
As at 1 April 2023 102
Provided during the period 467
As at 31 March 2024 569
Net Book Value
As at 31 March 2024 845
As at 1 April 2023 1,312
5. Investment Property
2024
£
Fair Value
As at 1 April 2023 and 31 March 2024 119,985
Additions -
As at 31 March 2024 119,985
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5