Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 00373181 Mr Julian Charles Rota Mrs Dorothea Elaise Rota Mr George Lorrain Lawson Mr Julian Charles Rota iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00373181 2023-04-30 00373181 2024-04-30 00373181 2023-05-01 2024-04-30 00373181 frs-core:CurrentFinancialInstruments 2024-04-30 00373181 frs-core:ComputerEquipment 2024-04-30 00373181 frs-core:ComputerEquipment 2023-05-01 2024-04-30 00373181 frs-core:ComputerEquipment 2023-04-30 00373181 frs-core:FurnitureFittings 2024-04-30 00373181 frs-core:FurnitureFittings 2023-05-01 2024-04-30 00373181 frs-core:FurnitureFittings 2023-04-30 00373181 frs-core:ShareCapital 2024-04-30 00373181 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 00373181 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 00373181 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 00373181 frs-bus:SmallEntities 2023-05-01 2024-04-30 00373181 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00373181 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 00373181 frs-bus:Director1 2023-05-01 2024-04-30 00373181 frs-bus:Director2 2023-05-01 2024-04-30 00373181 frs-bus:Director3 2023-05-01 2024-04-30 00373181 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 00373181 frs-countries:EnglandWales 2023-05-01 2024-04-30 00373181 2022-04-30 00373181 2023-04-30 00373181 2022-05-01 2023-04-30 00373181 frs-core:CurrentFinancialInstruments 2023-04-30 00373181 frs-core:ShareCapital 2023-04-30 00373181 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 00373181
Bertram Rota Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00373181
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,420 254
1,420 254
CURRENT ASSETS
Stocks 5 33,865 34,702
Debtors 6 11,562 4,573
Cash at bank and in hand 4,649 6,786
50,076 46,061
Creditors: Amounts Falling Due Within One Year 7 (219,084 ) (286,226 )
NET CURRENT ASSETS (LIABILITIES) (169,008 ) (240,165 )
TOTAL ASSETS LESS CURRENT LIABILITIES (167,588 ) (239,911 )
NET LIABILITIES (167,588 ) (239,911 )
CAPITAL AND RESERVES
Called up share capital 8 25,125 25,125
Profit and Loss Account (192,713 ) (265,036 )
SHAREHOLDERS' FUNDS (167,588) (239,911)
Page 1
Page 2
For the year ending 30 April 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 Julian Charles Rota
Director
10/01/2025
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
Bertram Rota Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00373181 . The registered office is 17-21 High Street, Kintbury, Berkshire, RG17 9TL.
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:
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 70,563 20,255 90,818
Additions 1,638 - 1,638
As at 30 April 2024 72,201 20,255 92,456
Depreciation
As at 1 May 2023 70,563 20,001 90,564
Provided during the period 409 63 472
As at 30 April 2024 70,972 20,064 91,036
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2024 1,229 191 1,420
As at 1 May 2023 - 254 254
5. Stocks
2024 2023
£ £
Finished goods 33,865 34,702
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,909 4,488
VAT 653 85
11,562 4,573
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 35,301 35,106
Accruals 2,436 1,800
Directors' loan accounts 181,347 249,320
219,084 286,226
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 25,125 25,125
Page 4