Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12040815 Mr Beat Roethlisberger Mr Mark Roethlisberger Mr Peter Roethlisberger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12040815 2023-06-30 12040815 2024-06-30 12040815 2023-07-01 2024-06-30 12040815 frs-core:CurrentFinancialInstruments 2024-06-30 12040815 frs-core:ShareCapital 2024-06-30 12040815 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12040815 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12040815 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12040815 frs-bus:SmallEntities 2023-07-01 2024-06-30 12040815 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12040815 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12040815 frs-bus:Director1 2023-07-01 2024-06-30 12040815 frs-bus:Director2 2023-07-01 2024-06-30 12040815 frs-bus:Director3 2023-07-01 2024-06-30 12040815 frs-countries:EnglandWales 2023-07-01 2024-06-30 12040815 2022-06-30 12040815 2023-06-30 12040815 2022-07-01 2023-06-30 12040815 frs-core:CurrentFinancialInstruments 2023-06-30 12040815 frs-core:ShareCapital 2023-06-30 12040815 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 12040815
Roethlisberger Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Back Office Support Solutions Ltd
Unit 326 Canalot Studios
222 Kensal Road
London
W10 5BN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12040815
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 15,407 917
Cash at bank and in hand 30,254 93,537
45,661 94,454
Creditors: Amounts Falling Due Within One Year 5 (8,086 ) (78,637 )
NET CURRENT ASSETS (LIABILITIES) 37,575 15,817
TOTAL ASSETS LESS CURRENT LIABILITIES 37,575 15,817
NET ASSETS 37,575 15,817
CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Profit and Loss Account 17,575 (4,183 )
SHAREHOLDERS' FUNDS 37,575 15,817
For the year ending 30 June 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.
On behalf of the board
Mr Beat Roethlisberger
Director
19th August 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Roethlisberger Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12040815 . The registered office is Unit 326 Canalot Studios, 222 Kensal Road, London, Kensington And Chelsea, W10 5BN.
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. 
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.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable 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.

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 tax is also recognised in other comprehensive income or directly in equity respectively.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 4)
1 4
4. Debtors
2024 2023
£ £
Due within one year
Amounts owed by participating interests 13,155 -
Other debtors 2,252 917
15,407 917
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 90 623
Amounts owed to participating interests - 75,003
Other creditors 2,391 1,455
Taxation and social security 5,605 1,556
8,086 78,637
6. Related Party Transactions
The ultimate controlling party is Rothlisberger Holding AG of 11 Sageweg, Gumligenm Switzerland, 3073, by virtue of their
100% shareholding.
The controlling party and the company operate a loan account which is interest free and repayable on demand. The total amount due from the controlling company is £13,154 (2023: £75,003). During the year, sales of £182,553 (2023: 107,597) were made to the controlling party.
Page 3