Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 10615905 Mr Stuart Padden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10615905 2024-02-29 10615905 2025-02-28 10615905 2024-03-01 2025-02-28 10615905 frs-core:CurrentFinancialInstruments 2025-02-28 10615905 frs-core:Non-currentFinancialInstruments 2025-02-28 10615905 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 10615905 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 10615905 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 10615905 frs-core:RevaluationReserve 2024-03-01 2025-02-28 10615905 frs-core:RevaluationReserve 2025-02-28 10615905 frs-core:ShareCapital 2025-02-28 10615905 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 10615905 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10615905 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 10615905 frs-bus:SmallEntities 2024-03-01 2025-02-28 10615905 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 10615905 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 10615905 frs-bus:Director1 2024-03-01 2025-02-28 10615905 frs-countries:EnglandWales 2024-03-01 2025-02-28 10615905 2023-02-28 10615905 2024-02-29 10615905 2023-03-01 2024-02-29 10615905 frs-core:CurrentFinancialInstruments 2024-02-29 10615905 frs-core:Non-currentFinancialInstruments 2024-02-29 10615905 frs-core:RevaluationReserve 2024-02-29 10615905 frs-core:ShareCapital 2024-02-29 10615905 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 10615905
Bellrocc Ltd.
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10615905
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 155,567 287,184
155,567 287,184
CURRENT ASSETS
Debtors 5 2,451 4,960
Cash at bank and in hand 250 1,772
2,701 6,732
Creditors: Amounts Falling Due Within One Year 6 (110,999 ) (123,433 )
NET CURRENT ASSETS (LIABILITIES) (108,298 ) (116,701 )
TOTAL ASSETS LESS CURRENT LIABILITIES 47,269 170,483
Creditors: Amounts Falling Due After More Than One Year 7 (82,012 ) (162,014 )
NET (LIABILITIES)/ASSETS (34,743 ) 8,469
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 12,900 -
Profit and Loss Account (47,743 ) 8,369
SHAREHOLDERS' FUNDS (34,743) 8,469
Page 1
Page 2
For the year ending 28 February 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 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 Stuart Padden
Director
26/05/2025
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
Bellrocc Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10615905 . The registered office is 11 London Road, Southborough, Tunbridge Wells, Kent, TN4 0RQ.
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. 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:
Freehold 0%
2.4. 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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 March 2024 287,184
Disposals (118,409 )
Revaluation (13,208 )
As at 28 February 2025 155,567
Net Book Value
As at 28 February 2025 155,567
As at 1 March 2024 287,184
5. Debtors
2025 2024
£ £
Due within one year
Deferred tax current asset 2,451 4,960
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 840 779
Director's loan account 70,909 79,704
Amounts owed to related parties 39,250 42,950
110,999 123,433
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 82,012 162,014
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
9. Reserves
Revaluation Reserve
£
Net investment property revaluation reserve 12,900
As at 28 February 2025 12,900
10. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr S Padden totalling £70,909 (2024 - £79,703), no interest is to be charged.
Included in the Other Creditors is an amount owed to Southern Scaffolding Ltd totalling £39,250 (2024 - £42,950), for which Mr S Padden is a director. No interest is to be charged and no repayment terms have been agreed.
Page 5