Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08564412 Mr James Rogerson Mrs Amanda Rogerson Mr James Rogerson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08564412 2024-01-31 08564412 2025-01-31 08564412 2024-02-01 2025-01-31 08564412 frs-core:CurrentFinancialInstruments 2025-01-31 08564412 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 08564412 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 08564412 frs-core:ShareCapital 2025-01-31 08564412 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08564412 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08564412 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08564412 frs-bus:SmallEntities 2024-02-01 2025-01-31 08564412 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08564412 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08564412 frs-core:ListedExchangeTraded 2025-01-31 08564412 frs-core:ListedExchangeTraded 2024-01-31 08564412 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 08564412 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-01-31 08564412 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-01-31 08564412 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-01-31 08564412 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-01-31 08564412 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 08564412 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-01-31 08564412 frs-bus:Director1 2024-02-01 2025-01-31 08564412 frs-bus:Director2 2024-02-01 2025-01-31 08564412 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 08564412 frs-countries:EnglandWales 2024-02-01 2025-01-31 08564412 2023-01-31 08564412 2024-01-31 08564412 2023-02-01 2024-01-31 08564412 frs-core:CurrentFinancialInstruments 2024-01-31 08564412 frs-core:ShareCapital 2024-01-31 08564412 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08564412
J & AJ Rogerson Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08564412
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 382,430 382,430
Investments 5 143,928 526,501
526,358 908,931
CURRENT ASSETS
Debtors 6 150,000 190,495
Investments 7 100 100
Cash at bank and in hand 238,565 56,584
388,665 247,179
Creditors: Amounts Falling Due Within One Year 8 (55,077 ) (159,493 )
NET CURRENT ASSETS (LIABILITIES) 333,588 87,686
TOTAL ASSETS LESS CURRENT LIABILITIES 859,946 996,617
NET ASSETS 859,946 996,617
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 859,846 996,517
SHAREHOLDERS' FUNDS 859,946 996,617
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Page 2
For the year ending 31 January 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 James Rogerson
Director
03/06/2025
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
J & AJ Rogerson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08564412 . The registered office is 50-54 Berry Lane, Longridge, Preston, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has therefore taken advantage of the option provided by section 399 of the Companies Act 2006 not to prepare group accounts and these accounts accordingly present information about this Company only and not its group.
2.2. Turnover
Turnover comprises rental income.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided on freehold land and buildings at a rate designed to write off the cost of the asset over its expected useful life. The cost of freehold land and buildings to be written off, is the cost of the asset less the estimated residual value of the asset at the end of its useful economic life. The company carries out a policy of regular maintenance on the land and buildings and, in the opinion of the Directors, the estimate residual value at the end of its useful life will not be less than cost. 
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to the profit and loss.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.4. Taxation
Taxation represents the sum of the tax currently payable.

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.
2.5. Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Investments in subsidiaries are measured at cost.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 February 2024 382,430
As at 31 January 2025 382,430
Net Book Value
As at 31 January 2025 382,430
As at 1 February 2024 382,430
5. Investments
Listed
£
Cost
As at 1 February 2024 526,501
Additions 7,559
Disposals (384,207 )
Revaluations (5,925 )
As at 31 January 2025 143,928
Provision
As at 1 February 2024 -
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 143,928
As at 1 February 2024 526,501
Fair value gains and losses on the above assets are recognised in Profit or Loss.
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 150,000 190,495
7. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 100 100
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax - 6,204
Accruals and deferred income 1,750 1,500
Directors' loan accounts 53,327 151,789
55,077 159,493
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5