Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 05998336 Mrs S G Smith Mrs S K Holiday Mr D Lusher Ms C A Redman Lusher Mr S J Redman-Lusher Mr S J Redman-Lusher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05998336 2023-08-31 05998336 2024-08-31 05998336 2023-09-01 2024-08-31 05998336 frs-core:CurrentFinancialInstruments 2024-08-31 05998336 frs-core:BetweenOneFiveYears 2024-08-31 05998336 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 05998336 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 05998336 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 05998336 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 05998336 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 05998336 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 05998336 frs-core:MotorVehicles 2024-08-31 05998336 frs-core:MotorVehicles 2023-09-01 2024-08-31 05998336 frs-core:MotorVehicles 2023-08-31 05998336 frs-core:OtherResidualIntangibleAssets 2024-08-31 05998336 frs-core:OtherResidualIntangibleAssets 2023-09-01 2024-08-31 05998336 frs-core:OtherResidualIntangibleAssets 2023-08-31 05998336 frs-core:PlantMachinery 2024-08-31 05998336 frs-core:PlantMachinery 2023-09-01 2024-08-31 05998336 frs-core:PlantMachinery 2023-08-31 05998336 frs-core:WithinOneYear 2024-08-31 05998336 frs-core:ShareCapital 2024-08-31 05998336 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 05998336 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05998336 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 05998336 frs-bus:SmallEntities 2023-09-01 2024-08-31 05998336 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05998336 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 05998336 frs-bus:Director1 2023-09-01 2024-08-31 05998336 frs-bus:Director2 2023-09-01 2024-08-31 05998336 frs-bus:Director3 2023-09-01 2024-08-31 05998336 frs-bus:Director4 2023-09-01 2024-08-31 05998336 frs-bus:Director5 2023-09-01 2024-08-31 05998336 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 05998336 frs-countries:EnglandWales 2023-09-01 2024-08-31 05998336 2022-08-31 05998336 2023-08-31 05998336 2022-09-01 2023-08-31 05998336 frs-core:CurrentFinancialInstruments 2023-08-31 05998336 frs-core:BetweenOneFiveYears 2023-08-31 05998336 frs-core:WithinOneYear 2023-08-31 05998336 frs-core:ShareCapital 2023-08-31 05998336 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 05998336
Rock Choir Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05998336
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 27,667 24,345
Tangible Assets 5 91,854 54,067
119,521 78,412
CURRENT ASSETS
Stocks 6 1,183 1,203
Debtors 7 869,038 698,647
Cash at bank and in hand 702,839 540,843
1,573,060 1,240,693
Creditors: Amounts Falling Due Within One Year 8 (1,074,251 ) (810,289 )
NET CURRENT ASSETS (LIABILITIES) 498,809 430,404
TOTAL ASSETS LESS CURRENT LIABILITIES 618,330 508,816
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,651 ) (9,661 )
NET ASSETS 599,679 499,155
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 599,579 499,055
SHAREHOLDERS' FUNDS 599,679 499,155
Page 1
Page 2
For the year ending 31 August 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
Mrs S K Holiday
Director
27/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rock Choir Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05998336 . The registered office is Unit 7 Hurlands Business Centre, Farnham, Surrey, GU9 9JE.
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 from annual membership subscriptions is due throughout the year and recognised accordingly. Income from shows and workshops is recognised using the date of the event.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Trademarks are being amortised evenly over their estimated useful life of ten years.  The legal costs associated with the trademark is expensed to the profit and loss account immediately and not capitalised.
Development costs have been capitalised where they relate to the ongoing development of an interactive website and app that will offer tools for members and choir leaders. They are being amortised evenly over their estimated useful life of five years.
2.4. 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:
Leasehold 20% on cost
Plant & Machinery 20% on cost
Motor Vehicles 33% on cost
Additions will only be capitalised if the cost is in excess of £500.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
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Page 4
2.6. 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 year, 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was as follows: 50 (2023: 43)
50 43
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 September 2023 23,178 307,742 330,920
Additions - 12,544 12,544
As at 31 August 2024 23,178 320,286 343,464
Amortisation
As at 1 September 2023 11,661 294,914 306,575
Provided during the period 2,317 6,905 9,222
As at 31 August 2024 13,978 301,819 315,797
...CONTINUED
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Page 5
Net Book Value
As at 31 August 2024 9,200 18,467 27,667
As at 1 September 2023 11,517 12,828 24,345
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 September 2023 115,443 104,036 - 219,479
Additions - 17,081 53,690 70,771
Disposals - (4,374 ) - (4,374 )
As at 31 August 2024 115,443 116,743 53,690 285,876
Depreciation
As at 1 September 2023 93,181 72,231 - 165,412
Provided during the period 13,813 14,601 4,474 32,888
Disposals - (4,278 ) - (4,278 )
As at 31 August 2024 106,994 82,554 4,474 194,022
Net Book Value
As at 31 August 2024 8,449 34,189 49,216 91,854
As at 1 September 2023 22,262 31,805 - 54,067
6. Stocks
2024 2023
£ £
Stock 1,183 1,203
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 16,935 38,422
Amounts owed by participating interests 247,675 218,403
Other debtors 604,428 441,822
869,038 698,647
Included in debtors are amounts due from companies under common control. These loans are interest free and are repayable upon demand, although the directors have confirmed that they will not withdraw the company's financial support to the detriment of those companies or their creditors.
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 90,074 61,389
Other creditors 474,377 438,313
Taxation and social security 509,800 310,587
1,074,251 810,289
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Contingent Liabilities
The company has a commitment to its distributor for old branded finished stock that it holds on the company's behalf. As the contract relating to this stock is ongoing, there is no cost to the stock. A charge would only arise if the contract were to be cancelled. No costs relating to this have been recorded in the accounts.
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 64,754 52,429
Later than one year and not later than five years 253,620 -
318,374 52,429
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