Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03043786 Mrs Angela Richmond Mrs Angela Richmond iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03043786 2024-03-31 03043786 2025-03-31 03043786 2024-04-01 2025-03-31 03043786 frs-core:CurrentFinancialInstruments 2025-03-31 03043786 frs-core:Non-currentFinancialInstruments 2025-03-31 03043786 frs-core:ComputerEquipment 2025-03-31 03043786 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03043786 frs-core:ComputerEquipment 2024-03-31 03043786 frs-core:FurnitureFittings 2025-03-31 03043786 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03043786 frs-core:FurnitureFittings 2024-03-31 03043786 frs-core:ShareCapital 2025-03-31 03043786 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03043786 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03043786 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03043786 frs-bus:SmallEntities 2024-04-01 2025-03-31 03043786 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03043786 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03043786 frs-bus:Director1 2024-04-01 2025-03-31 03043786 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03043786 frs-countries:EnglandWales 2024-04-01 2025-03-31 03043786 2023-03-31 03043786 2024-03-31 03043786 2023-04-01 2024-03-31 03043786 frs-core:CurrentFinancialInstruments 2024-03-31 03043786 frs-core:Non-currentFinancialInstruments 2024-03-31 03043786 frs-core:ShareCapital 2024-03-31 03043786 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03043786
Roten Seal Supplies Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bennett Verby Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03043786
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,296 2,501
3,296 2,501
CURRENT ASSETS
Stocks 5 55,750 56,960
Debtors 6 64,087 61,077
Cash at bank and in hand 24,961 31,452
144,798 149,489
Creditors: Amounts Falling Due Within One Year 7 (101,428 ) (101,973 )
NET CURRENT ASSETS (LIABILITIES) 43,370 47,516
TOTAL ASSETS LESS CURRENT LIABILITIES 46,666 50,017
Creditors: Amounts Falling Due After More Than One Year 8 (26,437 ) (32,184 )
NET ASSETS 20,229 17,833
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 20,129 17,733
SHAREHOLDERS' FUNDS 20,229 17,833
Page 1
Page 2
For the year ending 31 March 2025 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 Angela Richmond
Director
22 May 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
Roten Seal Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03043786 . The registered office is Unit 19 Ebl Centre, Picow Farm Road, Runcorn, Cheshire, WA7 4UA.
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 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 13,146 37,645 50,791
Additions - 1,683 1,683
As at 31 March 2025 13,146 39,328 52,474
Depreciation
As at 1 April 2024 12,983 35,307 48,290
Provided during the period 41 847 888
As at 31 March 2025 13,024 36,154 49,178
...CONTINUED
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Page 4
Net Book Value
As at 31 March 2025 122 3,174 3,296
As at 1 April 2024 163 2,338 2,501
5. Stocks
2025 2024
£ £
Finished goods 55,750 56,960
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 62,087 61,077
Other debtors 2,000 -
64,087 61,077
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,509 1,084
Bank loans and overdrafts 5,607 5,607
Other creditors 58,313 64,222
Taxation and social security 31,999 31,060
101,428 101,973
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 26,437 32,184
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4