Acorah Software Products - Accounts Production 16.2.850 false true 30 June 2023 13 June 2022 false 1 July 2023 30 June 2024 30 June 2024 14170108 Mrs S K Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14170108 2023-06-30 14170108 2024-06-30 14170108 2023-07-01 2024-06-30 14170108 frs-core:CurrentFinancialInstruments 2024-06-30 14170108 frs-core:SharePremium 2024-06-30 14170108 frs-core:ShareCapital 2024-06-30 14170108 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 14170108 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 14170108 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 14170108 frs-bus:SmallEntities 2023-07-01 2024-06-30 14170108 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 14170108 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 14170108 frs-bus:Director1 2023-07-01 2024-06-30 14170108 frs-countries:EnglandWales 2023-07-01 2024-06-30 14170108 2022-06-12 14170108 2023-06-30 14170108 2022-06-13 2023-06-30 14170108 frs-core:CurrentFinancialInstruments 2023-06-30 14170108 frs-core:SharePremium 2023-06-30 14170108 frs-core:ShareCapital 2023-06-30 14170108 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 14170108
Rooh London Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14170108
30 June 2024 30 June 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 11,388 10,956
Cash at bank and in hand 40,793 16,995
52,181 27,951
Creditors: Amounts Falling Due Within One Year 5 (46,293 ) (34,644 )
NET CURRENT ASSETS (LIABILITIES) 5,888 (6,693 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,888 (6,693 )
NET ASSETS/(LIABILITIES) 5,888 (6,693 )
CAPITAL AND RESERVES
Called up share capital 6 100 1
Share premium account 9,900 -
Profit and Loss Account (4,112 ) (6,694 )
SHAREHOLDERS' FUNDS 5,888 (6,693)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Edwards
Director
11 April 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rooh London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14170108 . The registered office is 86-90 Paul Street, London, England, EC2A 4NE.
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.
2.3. 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.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Stocks
30 June 2024 30 June 2023
£ £
Stock 11,388 10,956
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Accruals and deferred income 700 650
Director's loan account 45,593 33,994
46,293 34,644
6. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 100 1
7. Related Party Transactions
Included within creditors due within one year is an amount of £45,593 (2023: £33,994) due to the director of the company. 
Page 4