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 05511899 Mr Matthew Simmons Mrs Fleur Simmons Mrs Fleur Simmons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05511899 2024-03-31 05511899 2025-03-31 05511899 2024-04-01 2025-03-31 05511899 frs-core:CurrentFinancialInstruments 2025-03-31 05511899 frs-core:Non-currentFinancialInstruments 2025-03-31 05511899 frs-core:BetweenOneFiveYears 2025-03-31 05511899 frs-core:ComputerEquipment 2025-03-31 05511899 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05511899 frs-core:ComputerEquipment 2024-03-31 05511899 frs-core:FurnitureFittings 2025-03-31 05511899 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05511899 frs-core:FurnitureFittings 2024-03-31 05511899 frs-core:MotorVehicles 2025-03-31 05511899 frs-core:MotorVehicles 2024-04-01 2025-03-31 05511899 frs-core:MotorVehicles 2024-03-31 05511899 frs-core:PlantMachinery 2025-03-31 05511899 frs-core:PlantMachinery 2024-04-01 2025-03-31 05511899 frs-core:PlantMachinery 2024-03-31 05511899 frs-core:WithinOneYear 2025-03-31 05511899 frs-core:ShareCapital 2025-03-31 05511899 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05511899 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05511899 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05511899 frs-bus:SmallEntities 2024-04-01 2025-03-31 05511899 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05511899 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05511899 frs-bus:Director1 2024-04-01 2025-03-31 05511899 frs-bus:Director2 2024-04-01 2025-03-31 05511899 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05511899 frs-core:CurrentFinancialInstruments 1 2025-03-31 05511899 frs-core:CurrentFinancialInstruments 2 2025-03-31 05511899 frs-core:CurrentFinancialInstruments 3 2025-03-31 05511899 frs-core:CurrentFinancialInstruments 5 2025-03-31 05511899 frs-core:CurrentFinancialInstruments 6 2025-03-31 05511899 frs-countries:EnglandWales 2024-04-01 2025-03-31 05511899 2023-03-31 05511899 2024-03-31 05511899 2023-04-01 2024-03-31 05511899 frs-core:CurrentFinancialInstruments 2024-03-31 05511899 frs-core:Non-currentFinancialInstruments 2024-03-31 05511899 frs-core:BetweenOneFiveYears 2024-03-31 05511899 frs-core:WithinOneYear 2024-03-31 05511899 frs-core:ShareCapital 2024-03-31 05511899 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05511899 frs-core:CurrentFinancialInstruments 1 2024-03-31 05511899 frs-core:CurrentFinancialInstruments 2 2024-03-31 05511899 frs-core:CurrentFinancialInstruments 3 2024-03-31 05511899 frs-core:CurrentFinancialInstruments 5 2024-03-31 05511899 frs-core:CurrentFinancialInstruments 6 2024-03-31
Registered number: 05511899
Red Rock Electrical Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TS Partners Ltd
2-4 Gladstone Place
Newton Abbot
Devon
TQ12 2AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05511899
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 519,284 470,510
519,284 470,510
CURRENT ASSETS
Stocks 5 236,748 70,000
Debtors 6 1,192,787 3,759,214
Cash at bank and in hand 508,939 1,364,454
1,938,474 5,193,668
Creditors: Amounts Falling Due Within One Year 7 (1,010,425 ) (1,927,859 )
NET CURRENT ASSETS (LIABILITIES) 928,049 3,265,809
TOTAL ASSETS LESS CURRENT LIABILITIES 1,447,333 3,736,319
Creditors: Amounts Falling Due After More Than One Year 8 (44,989 ) (50,905 )
NET ASSETS 1,402,344 3,685,414
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account 1,402,340 3,685,410
SHAREHOLDERS' FUNDS 1,402,344 3,685,414
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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 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 Matthew Simmons
Director
Mrs Fleur Simmons
Director
21/05/2025
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
Red Rock Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05511899 . The registered office is Mead House, Week Lane, Dawlish, Devon, EX7 0PJ.
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:
Plant & Machinery 18% Reducing Balance
Motor Vehicles 18% Reducing Balance
Fixtures & Fittings 18% Reducing Balance
Computer Equipment 15% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
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2.6. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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: 44 (2024: 42)
44 42
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 348,472 578,275 4,197 13,443 944,387
Additions 28,193 179,889 5,488 3,885 217,455
Disposals - (135,973 ) - - (135,973 )
As at 31 March 2025 376,665 622,191 9,685 17,328 1,025,869
Depreciation
As at 1 April 2024 243,805 226,382 771 2,919 473,877
Provided during the period 23,915 85,781 1,605 2,161 113,462
Disposals - (80,754 ) - - (80,754 )
As at 31 March 2025 267,720 231,409 2,376 5,080 506,585
Net Book Value
As at 31 March 2025 108,945 390,782 7,309 12,248 519,284
As at 1 April 2024 104,667 351,893 3,426 10,524 470,510
5. Stocks
2025 2024
£ £
Materials 80,000 25,000
Work in progress 156,748 45,000
236,748 70,000
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Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,054,606 1,443,514
Prepayments and accrued income 8,211 1,968
Retentions - 441,420
Loan To Red Rock Property (SW) Ltd 244 984,944
Other debtor 43,367 259,048
Sundry debtor 462 518,684
VAT 85,897 109,636
1,192,787 3,759,214
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 26,230 29,679
Trade creditors 744,055 1,422,805
Corporation tax 6,880 369,293
Net wages 33,081 -
Other creditors 94,602 11,093
PAYE/NIC 68,313 58,804
CIS 8,516 25,982
Pension 28,748 10,203
1,010,425 1,927,859
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 44,989 50,905
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 26,230 29,679
Later than one year and not later than five years 44,989 50,905
71,219 80,584
71,219 80,584
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
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