Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 March 2024 31 March 2024 13165336 Miss Mihaela Bibire Mr Jonathan O'Malley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13165336 2023-01-31 13165336 2024-03-31 13165336 2023-02-01 2024-03-31 13165336 frs-core:CurrentFinancialInstruments 2024-03-31 13165336 frs-core:Non-currentFinancialInstruments 2024-03-31 13165336 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 13165336 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-03-31 13165336 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 13165336 frs-core:RevaluationReserve 2023-02-01 2024-03-31 13165336 frs-core:RevaluationReserve 2023-01-31 13165336 frs-core:RevaluationReserve 2024-03-31 13165336 frs-core:ShareCapital 2024-03-31 13165336 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13165336 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-03-31 13165336 frs-bus:FilletedAccounts 2023-02-01 2024-03-31 13165336 frs-bus:SmallEntities 2023-02-01 2024-03-31 13165336 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-03-31 13165336 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-03-31 13165336 frs-core:UnlistedNon-exchangeTraded 2024-03-31 13165336 frs-core:UnlistedNon-exchangeTraded 2023-01-31 13165336 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 13165336 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 13165336 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 13165336 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13165336 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 13165336 frs-bus:Director1 2023-02-01 2024-03-31 13165336 frs-bus:Director2 2023-02-01 2024-03-31 13165336 frs-core:Non-currentFinancialInstruments 1 2024-03-31 13165336 frs-core:Non-currentFinancialInstruments 2 2024-03-31 13165336 frs-core:Non-currentFinancialInstruments 3 2024-03-31 13165336 frs-core:CurrentFinancialInstruments 4 2024-03-31 13165336 frs-core:CurrentFinancialInstruments 5 2024-03-31 13165336 frs-core:CurrentFinancialInstruments 7 2024-03-31 13165336 frs-core:CurrentFinancialInstruments 8 2024-03-31 13165336 frs-core:CurrentFinancialInstruments 9 2024-03-31 13165336 frs-countries:EnglandWales 2023-02-01 2024-03-31 13165336 2022-01-31 13165336 2023-01-31 13165336 2022-02-01 2023-01-31 13165336 frs-core:CurrentFinancialInstruments 2023-01-31 13165336 frs-core:Non-currentFinancialInstruments 2023-01-31 13165336 frs-core:RevaluationReserve 2023-01-31 13165336 frs-core:ShareCapital 2023-01-31 13165336 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 13165336 frs-core:Non-currentFinancialInstruments 1 2023-01-31 13165336 frs-core:Non-currentFinancialInstruments 2 2023-01-31 13165336 frs-core:Non-currentFinancialInstruments 3 2023-01-31 13165336 frs-core:CurrentFinancialInstruments 4 2023-01-31 13165336 frs-core:CurrentFinancialInstruments 5 2023-01-31 13165336 frs-core:CurrentFinancialInstruments 6 2023-01-31 13165336 frs-core:CurrentFinancialInstruments 7 2023-01-31 13165336 frs-core:CurrentFinancialInstruments 8 2023-01-31 13165336 frs-core:CurrentFinancialInstruments 9 2023-01-31
Registered number: 13165336
Rokform Real Estate Ltd
Unaudited Financial Statements
For the Period 1 February 2023 to 31 March 2024
The Online Accountant
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13165336
31 March 2024 31 January 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,982,550 1,855,000
Investments 5 65 15
2,982,615 1,855,015
CURRENT ASSETS
Debtors 6 999,746 958,051
Cash at bank and in hand 229,540 667,849
1,229,286 1,625,900
Creditors: Amounts Falling Due Within One Year 7 (659,557 ) (713,081 )
NET CURRENT ASSETS (LIABILITIES) 569,729 912,819
TOTAL ASSETS LESS CURRENT LIABILITIES 3,552,344 2,767,834
Creditors: Amounts Falling Due After More Than One Year 8 (2,310,521 ) (986,220 )
NET ASSETS 1,241,823 1,781,614
CAPITAL AND RESERVES
Called up share capital 9 2 2
Revaluation reserve 10 660,671 1,144,570
Profit and Loss Account 581,150 637,042
SHAREHOLDERS' FUNDS 1,241,823 1,781,614
Page 1
Page 2
For the period ending 31 March 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 Jonathan O'Malley
Director
06/02/2025
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
Rokform Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13165336 . The registered office is 195-197 Whiteladies Road, Bristol, Somerset, England, BS8 2SB.
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:
Freehold No policy
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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 February 2023 1,855,000
Additions 626,884
Revaluation 500,666
As at 31 March 2024 2,982,550
Net Book Value
As at 31 March 2024 2,982,550
As at 1 February 2023 1,855,000
5. Investments
Unlisted
£
Cost
As at 1 February 2023 15
Additions 50
As at 31 March 2024 65
Provision
As at 1 February 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 65
As at 1 February 2023 15
Investment includes shareholdings in other subsidiary companies.
6. Debtors
31 March 2024 31 January 2023
£ £
Due within one year
Trade debtors - 19,150
Prepayments and accrued income 1,395 -
Other debtors- Rokform Kingswood Ltd - 369,999
Other debtors - Rokform Honiton Ltd 332,350 96,800
Other debtors - Rokform Somerset Ltd - 150,001
Other debtors - Rokform Capital Ltd 650,500 310,000
Other debtors - Coral Real Estate Ltd - 1,600
Other debtors - Rokform Ltd 15,501 10,501
999,746 958,051
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 January 2023
£ £
Corporation tax 4,842 -
Other creditors - Rokform Downend Ltd 46,390 200
Other creditors - Hampton Spa Ltd 15,500 15,000
Other creditors - THC Bristol Ltd 449,500 588,000
Accruals and deferred income 3,000 1,230
Directors' loan accounts 100,224 108,651
Other creditors - Rokform Kingswood Ltd 40,101 -
659,557 713,081
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 January 2023
£ £
Other creditors - 325 Two Mile Hill Road mortgage 986,220 986,220
Other creditors - 23b Downend Road 607,500 -
Other creditors - 8 High Street 146,225 -
Other creditors - 269LC Mortgage 397,224 -
Amounts owed to group undertakings - Rokform Somerset 173,352 -
2,310,521 986,220
9. Share Capital
31 March 2024 31 January 2023
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Revaluation Reserve
£
As at 1 February 2023 1,144,570
Surplus on revaluation (483,899 )
As at 31 March 2024 660,671
The freehold property comprises properties at fair value. Valuation based on refinance valuations by third parties. 
11. Related Party Transactions
Inter company loans between subsidiary group companies are identified on an individual basis within debtors and creditors.  
Page 5