Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 04950143 Mr Simon Harvey Mrs Kathleen Harvey Mr Simon Harvey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04950143 2023-10-31 04950143 2024-10-31 04950143 2023-11-01 2024-10-31 04950143 frs-core:CurrentFinancialInstruments 2024-10-31 04950143 frs-core:Non-currentFinancialInstruments 2024-10-31 04950143 frs-core:ComputerEquipment 2024-10-31 04950143 frs-core:ComputerEquipment 2023-11-01 2024-10-31 04950143 frs-core:ComputerEquipment 2023-10-31 04950143 frs-core:FurnitureFittings 2024-10-31 04950143 frs-core:FurnitureFittings 2023-11-01 2024-10-31 04950143 frs-core:FurnitureFittings 2023-10-31 04950143 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 04950143 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 04950143 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 04950143 frs-core:MotorVehicles 2024-10-31 04950143 frs-core:MotorVehicles 2023-11-01 2024-10-31 04950143 frs-core:MotorVehicles 2023-10-31 04950143 frs-core:PlantMachinery 2024-10-31 04950143 frs-core:PlantMachinery 2023-11-01 2024-10-31 04950143 frs-core:PlantMachinery 2023-10-31 04950143 frs-core:ShareCapital 2024-10-31 04950143 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04950143 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 04950143 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 04950143 frs-bus:SmallEntities 2023-11-01 2024-10-31 04950143 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 04950143 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 04950143 frs-bus:Director1 2023-11-01 2024-10-31 04950143 frs-bus:Director2 2023-11-01 2024-10-31 04950143 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 04950143 frs-countries:EnglandWales 2023-11-01 2024-10-31 04950143 2022-10-31 04950143 2023-10-31 04950143 2022-11-01 2023-10-31 04950143 frs-core:CurrentFinancialInstruments 2023-10-31 04950143 frs-core:Non-currentFinancialInstruments 2023-10-31 04950143 frs-core:ShareCapital 2023-10-31 04950143 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 04950143
The Rose PH Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04950143
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 840,869 847,821
840,869 847,821
CURRENT ASSETS
Stocks 5 5,470 5,740
Debtors 6 - 593
Cash at bank and in hand 2,535 3,854
8,005 10,187
Creditors: Amounts Falling Due Within One Year 7 (666,087 ) (675,439 )
NET CURRENT ASSETS (LIABILITIES) (658,082 ) (665,252 )
TOTAL ASSETS LESS CURRENT LIABILITIES 182,787 182,569
Creditors: Amounts Falling Due After More Than One Year 8 (9,065 ) (19,099 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,423 ) (2,423 )
NET ASSETS 171,299 161,047
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 171,199 160,947
SHAREHOLDERS' FUNDS 171,299 161,047
Page 1
Page 2
For the year ending 31 October 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 Simon Harvey
Director
11/02/2025
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
The Rose PH Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04950143 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 0% - on cost
Plant & Machinery 15% - reducing balance
Motor Vehicles 15% - reducing balance
Fixtures & Fittings 15% - reducing balance
Computer Equipment 15% - reducing balance
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.
2.5. 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 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.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2023 798,341 3,291 43,116 42,929
Additions - - - 644
As at 31 October 2024 798,341 3,291 43,116 43,573
Depreciation
As at 1 November 2023 - 757 10,203 30,633
Provided during the period - 458 4,937 1,940
As at 31 October 2024 - 1,215 15,140 32,573
Net Book Value
As at 31 October 2024 798,341 2,076 27,976 11,000
As at 1 November 2023 798,341 2,534 32,913 12,296
Computer Equipment Total
£ £
Cost
As at 1 November 2023 4,257 891,934
Additions - 644
As at 31 October 2024 4,257 892,578
Depreciation
As at 1 November 2023 2,520 44,113
Provided during the period 261 7,596
As at 31 October 2024 2,781 51,709
Net Book Value
As at 31 October 2024 1,476 840,869
As at 1 November 2023 1,737 847,821
Page 4
Page 5
5. Stocks
2024 2023
£ £
Stock 5,470 5,740
6. Debtors
2024 2023
£ £
Due within one year
VAT - 593
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,183 4,132
Bank loans and overdrafts 10,000 10,000
Other taxes and social security 826 963
VAT 4,649 -
Other creditors 931 931
Directors' loan accounts 640,498 659,413
666,087 675,439
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,065 19,099
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5