Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 07616002 Mr Gary Pask Mr G Pask false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07616002 2023-04-30 07616002 2024-04-30 07616002 2023-05-01 2024-04-30 07616002 frs-core:CurrentFinancialInstruments 2024-04-30 07616002 frs-core:ComputerEquipment 2024-04-30 07616002 frs-core:ComputerEquipment 2023-05-01 2024-04-30 07616002 frs-core:ComputerEquipment 2023-04-30 07616002 frs-core:ShareCapital 2024-04-30 07616002 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07616002 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07616002 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 07616002 frs-bus:SmallEntities 2023-05-01 2024-04-30 07616002 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07616002 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 07616002 1 2023-05-01 2024-04-30 07616002 frs-bus:Director1 2023-05-01 2024-04-30 07616002 frs-countries:EnglandWales 2023-05-01 2024-04-30 07616002 2022-04-30 07616002 2023-04-30 07616002 2022-05-01 2023-04-30 07616002 frs-core:CurrentFinancialInstruments 2023-04-30 07616002 frs-core:ShareCapital 2023-04-30 07616002 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 07616002
Rolling TV Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
M C Accountants
Chartered Certified Accountants
19 Market Square
Sandbach
Cheshire
CW11 1AT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07616002
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 181 242
181 242
CURRENT ASSETS
Debtors 5 4,180 6,083
Cash at bank and in hand 5,922 5,942
10,102 12,025
Creditors: Amounts Falling Due Within One Year 6 (9,588 ) (10,665 )
NET CURRENT ASSETS (LIABILITIES) 514 1,360
TOTAL ASSETS LESS CURRENT LIABILITIES 695 1,602
NET ASSETS 695 1,602
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 692 1,599
SHAREHOLDERS' FUNDS 695 1,602
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Gary Pask
Director
23rd January 2025
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
Rolling TV Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07616002 . The registered office is 25 Reeves Road, Chorlton, Manchester, M21 8BU.
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
The company is operating under the flat rate scheme for VAT. As a result, turnover compromises the invoiced value of goods and services supplied by the company, inclusive of Value Added Tax and trade discounts.

At the end of February 2019 the Company deregistered for VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Computer Equipment 25% reducing balance
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 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was one. 1 (2023: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 1,925
As at 30 April 2024 1,925
Depreciation
As at 1 May 2023 1,683
Provided during the period 61
As at 30 April 2024 1,744
Net Book Value
As at 30 April 2024 181
As at 1 May 2023 242
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,180 6,083
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 8,181 9,247
Accruals and deferred income 774 774
Director's loan account 633 644
9,588 10,665
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 35,310 47,370
Page 4
Page 5
9. Controlling Party
The company's controlling party is Mr G Pask by virtue of his ownership of 66.6% of the issued share capital in the company.
Page 5