Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12666067 Mrs Kangwa Bartlett Mr Samuel Bartlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12666067 2023-06-30 12666067 2024-06-30 12666067 2023-07-01 2024-06-30 12666067 frs-core:CurrentFinancialInstruments 2024-06-30 12666067 frs-core:Non-currentFinancialInstruments 2024-06-30 12666067 frs-core:ComputerEquipment 2024-06-30 12666067 frs-core:ComputerEquipment 2023-07-01 2024-06-30 12666067 frs-core:ComputerEquipment 2023-06-30 12666067 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 12666067 frs-core:OtherResidualIntangibleAssets 2024-06-30 12666067 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 12666067 frs-core:OtherResidualIntangibleAssets 2023-06-30 12666067 frs-core:ShareCapital 2024-06-30 12666067 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12666067 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12666067 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12666067 frs-bus:SmallEntities 2023-07-01 2024-06-30 12666067 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12666067 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12666067 frs-bus:Director1 2023-07-01 2024-06-30 12666067 frs-bus:Director1 2023-06-30 12666067 frs-bus:Director1 2024-06-30 12666067 frs-bus:Director2 2023-07-01 2024-06-30 12666067 frs-bus:Director2 2023-06-30 12666067 frs-bus:Director2 2024-06-30 12666067 frs-countries:EnglandWales 2023-07-01 2024-06-30 12666067 2022-06-30 12666067 2023-06-30 12666067 2022-07-01 2023-06-30 12666067 frs-core:CurrentFinancialInstruments 2023-06-30 12666067 frs-core:Non-currentFinancialInstruments 2023-06-30 12666067 frs-core:ShareCapital 2023-06-30 12666067 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 12666067
Roll & Play Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Ecommerce Accountants LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12666067
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,272 1,431
Tangible Assets 5 2,863 798
4,135 2,229
CURRENT ASSETS
Stocks 6 95,998 21,019
Debtors 7 231,677 6,727
Cash at bank and in hand 68,944 93,551
396,619 121,297
Creditors: Amounts Falling Due Within One Year 8 (459,482 ) (30,176 )
NET CURRENT ASSETS (LIABILITIES) (62,863 ) 91,121
TOTAL ASSETS LESS CURRENT LIABILITIES (58,728 ) 93,350
Creditors: Amounts Falling Due After More Than One Year 9 (17,363 ) (62,211 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (152 )
NET (LIABILITIES)/ASSETS (76,091 ) 30,987
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account (76,094 ) 30,984
SHAREHOLDERS' FUNDS (76,091) 30,987
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For the year ending 30 June 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 Samuel Bartlett
Director
14/01/2025
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
Roll & Play Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12666067 . The registered office is 3rd Floor 86-90 Paul Street, London, EC2A 4NE.

The presentation currency of the financial statements is the Pound Sterling (£).
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are related to Intellectual property. It is amortised to profit and loss account over its estimated economic life of 10 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:
Computer Equipment 3 years on a straight line basis.
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

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.
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2.8. 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.
2.9. Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising
from impairment are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 4)
6 4
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 1,590
As at 30 June 2024 1,590
Amortisation
As at 1 July 2023 159
Provided during the period 159
As at 30 June 2024 318
Net Book Value
As at 30 June 2024 1,272
As at 1 July 2023 1,431
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 4,290
Additions 3,929
As at 30 June 2024 8,219
Depreciation
As at 1 July 2023 3,492
Provided during the period 1,864
As at 30 June 2024 5,356
Net Book Value
As at 30 June 2024 2,863
As at 1 July 2023 798
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6. Stocks
2024 2023
£ £
Finished goods 67,478 21,019
Work in progress 28,520 -
95,998 21,019
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,360 380
Other debtors 192,317 6,347
231,677 6,727
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 21,922 9,524
Other loans 44,373 -
Other creditors 393,023 12,838
Taxation and social security 164 7,814
459,482 30,176
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 17,363 62,211
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mrs Kangwa Bartlett - 33,869 - - 33,869
Mr Samuel Bartlett - 29,550 - - 29,550
The above loans are unsecured. Interest is charged at 2.25% until March 2024 and 2.50% thereafter. The loans were repaid within nine months of the financial year.
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