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 12583004 Mr Jamasp Dastur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12583004 2023-05-31 12583004 2024-05-31 12583004 2023-06-01 2024-05-31 12583004 frs-core:CurrentFinancialInstruments 2024-05-31 12583004 frs-core:ShareCapital 2024-05-31 12583004 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 12583004 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 12583004 frs-bus:AbridgedAccounts 2023-06-01 2024-05-31 12583004 frs-bus:SmallEntities 2023-06-01 2024-05-31 12583004 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 12583004 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 12583004 frs-bus:Director1 2023-06-01 2024-05-31 12583004 frs-countries:EnglandWales 2023-06-01 2024-05-31 12583004 2022-05-31 12583004 2023-05-31 12583004 2022-06-01 2023-05-31 12583004 frs-core:CurrentFinancialInstruments 2023-05-31 12583004 frs-core:ShareCapital 2023-05-31 12583004 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 12583004
Rostra Surgical Ltd
ABRIDGED Financial Statements
For The Year Ended 31 May 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Balance Sheet
Registered number: 12583004
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 15,424 15,424
Cash at bank and in hand 16,699 29,895
32,123 45,319
Creditors: Amounts Falling Due Within One Year 5 (18,374 ) (31,161 )
NET CURRENT ASSETS (LIABILITIES) 13,749 14,158
TOTAL ASSETS LESS CURRENT LIABILITIES 13,749 14,158
NET ASSETS 13,749 14,158
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 13,649 14,058
SHAREHOLDERS' FUNDS 13,749 14,158
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 May 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jamasp Dastur
Director
26 August 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Rostra Surgical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12583004 . The registered office is 26 Bridge Street, Penistone, Sheffield, S36 6AJ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,924 13,924
Prepayments and accrued income 1,500 1,500
15,424 15,424
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) 713
Corporation tax - 3,036
Other creditors 4,600 4,600
Accruals and deferred income 11,463 20,500
Director's loan account 2,312 2,312
18,374 31,161
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 2