Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 07633530 Ms Valerie Selden Mr Paul Selden Paul & Valerie Selden true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07633530 2023-05-31 07633530 2024-05-31 07633530 2023-06-01 2024-05-31 07633530 frs-core:CurrentFinancialInstruments 2024-05-31 07633530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 07633530 frs-core:ShareCapital 2024-05-31 07633530 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 07633530 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 07633530 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 07633530 frs-bus:SmallEntities 2023-06-01 2024-05-31 07633530 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 07633530 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 07633530 1 2023-06-01 2024-05-31 07633530 frs-bus:Director1 2023-06-01 2024-05-31 07633530 frs-bus:Director2 2023-06-01 2024-05-31 07633530 frs-countries:EnglandWales 2023-06-01 2024-05-31 07633530 2022-05-31 07633530 2023-05-31 07633530 2022-06-01 2023-05-31 07633530 frs-core:CurrentFinancialInstruments 2023-05-31 07633530 frs-core:ShareCapital 2023-05-31 07633530 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 07633530
Rockfrog Limited
Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07633530
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 45,000 -
Cash at bank and in hand 49,055 101,535
94,055 101,535
Creditors: Amounts Falling Due Within One Year 5 (13,652 ) (31,627 )
NET CURRENT ASSETS (LIABILITIES) 80,403 69,908
TOTAL ASSETS LESS CURRENT LIABILITIES 80,403 69,908
NET ASSETS 80,403 69,908
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 80,303 69,808
SHAREHOLDERS' FUNDS 80,403 69,908
For the year ending 31 May 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
Ms Valerie Selden
Director
19th November 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
Rockfrog Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07633530 . The registered office is The Barns Pingle Lane, Bishop Norton, Market Rasen, Lincs, LN8 2BQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Freehold 0%
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,000 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Corporation tax 2,461 1,200
Accruals and deferred income 360 360
Directors' loan accounts 10,831 30,068
13,652 31,627
Page 2
Page 3
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Ultimate Controlling Party
The company's ultimate controlling party is Paul & Valerie Selden by virtue of their ownership of 100% of the issued share capital in the company.
Page 3