Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 13018680 Mr Steven Pilling Steven Pilling true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13018680 2023-07-31 13018680 2024-07-31 13018680 2023-08-01 2024-07-31 13018680 frs-core:CurrentFinancialInstruments 2024-07-31 13018680 frs-core:FurnitureFittings 2024-07-31 13018680 frs-core:FurnitureFittings 2023-08-01 2024-07-31 13018680 frs-core:FurnitureFittings 2023-07-31 13018680 frs-core:ShareCapital 2024-07-31 13018680 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 13018680 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13018680 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 13018680 frs-bus:SmallEntities 2023-08-01 2024-07-31 13018680 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13018680 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13018680 1 2023-08-01 2024-07-31 13018680 frs-bus:Director1 2023-08-01 2024-07-31 13018680 frs-countries:EnglandWales 2023-08-01 2024-07-31 13018680 2022-07-31 13018680 2023-07-31 13018680 2022-08-01 2023-07-31 13018680 frs-core:CurrentFinancialInstruments 2023-07-31 13018680 frs-core:ShareCapital 2023-07-31 13018680 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 13018680
Roost (Stockport) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Lennards
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13018680
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,128 14,448
8,128 14,448
CURRENT ASSETS
Debtors 5 55,032 56,782
Cash at bank and in hand 546 145
55,578 56,927
Creditors: Amounts Falling Due Within One Year 6 (212,815 ) (216,941 )
NET CURRENT ASSETS (LIABILITIES) (157,237 ) (160,014 )
TOTAL ASSETS LESS CURRENT LIABILITIES (149,109 ) (145,566 )
NET LIABILITIES (149,109 ) (145,566 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (149,209 ) (145,666 )
SHAREHOLDERS' FUNDS (149,109) (145,566)
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For the year ending 31 July 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.
On behalf of the board
Mr Steven Pilling
Director
24/04/2025
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
Roost (Stockport) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13018680 . The registered office is 31 Great King Street, Macclesfield, Cheshire, SK11 6PL.
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:
Fixtures & Fittings 20% per annum of cost
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 19,630
Disposals (4,912 )
As at 31 July 2024 14,718
Depreciation
As at 1 August 2023 5,182
Provided during the period 2,943
Disposals (1,535 )
As at 31 July 2024 6,590
Net Book Value
As at 31 July 2024 8,128
As at 1 August 2023 14,448
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 1,934
Amounts owed by group undertakings 44,855 44,297
Amounts owed by other participating interests 10,177 10,551
55,032 56,782
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,838 29,416
VAT 74,484 74,532
Other creditors 14,600 14,600
Accruals and deferred income 31,772 31,772
Amounts owed to other participating interests 80,121 66,621
212,815 216,941
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 "the Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transaction with wholly owned subsidiaries within the group.
9. Ultimate Controlling Party
The company's ultimate controlling party is Steven Pilling by virtue of his ownership of 100% of the issued share capital in the company.
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