Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 04076420 J Millard M Millard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04076420 2023-10-31 04076420 2024-10-31 04076420 2023-11-01 2024-10-31 04076420 frs-core:CurrentFinancialInstruments 2024-10-31 04076420 frs-core:Non-currentFinancialInstruments 2024-10-31 04076420 frs-core:BetweenOneFiveYears 2024-10-31 04076420 frs-core:ComputerEquipment 2024-10-31 04076420 frs-core:ComputerEquipment 2023-11-01 2024-10-31 04076420 frs-core:ComputerEquipment 2023-10-31 04076420 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 04076420 frs-core:FurnitureFittings 2024-10-31 04076420 frs-core:FurnitureFittings 2023-11-01 2024-10-31 04076420 frs-core:FurnitureFittings 2023-10-31 04076420 frs-core:NetGoodwill 2024-10-31 04076420 frs-core:NetGoodwill 2023-11-01 2024-10-31 04076420 frs-core:NetGoodwill 2023-10-31 04076420 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 04076420 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 04076420 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 04076420 frs-core:OtherResidualIntangibleAssets 2024-10-31 04076420 frs-core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 04076420 frs-core:OtherResidualIntangibleAssets 2023-10-31 04076420 frs-core:PlantMachinery 2024-10-31 04076420 frs-core:PlantMachinery 2023-11-01 2024-10-31 04076420 frs-core:PlantMachinery 2023-10-31 04076420 frs-core:WithinOneYear 2024-10-31 04076420 frs-core:CapitalRedemptionReserve 2024-10-31 04076420 frs-core:ShareCapital 2024-10-31 04076420 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04076420 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 04076420 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 04076420 frs-bus:SmallEntities 2023-11-01 2024-10-31 04076420 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 04076420 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 04076420 frs-core:CostValuation 2023-10-31 04076420 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-10-31 04076420 frs-core:CostValuation 2024-10-31 04076420 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 04076420 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 04076420 frs-bus:Director1 2023-11-01 2024-10-31 04076420 frs-bus:Director2 2023-11-01 2024-10-31 04076420 frs-countries:EnglandWales 2023-11-01 2024-10-31 04076420 2022-10-31 04076420 2023-10-31 04076420 2022-11-01 2023-10-31 04076420 frs-core:CurrentFinancialInstruments 2023-10-31 04076420 frs-core:Non-currentFinancialInstruments 2023-10-31 04076420 frs-core:BetweenOneFiveYears 2023-10-31 04076420 frs-core:WithinOneYear 2023-10-31 04076420 frs-core:CapitalRedemptionReserve 2023-10-31 04076420 frs-core:ShareCapital 2023-10-31 04076420 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 04076420
Robin James Salons Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04076420
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,000 14,000
Tangible Assets 5 14,206 18,205
Investments 6 417,178 470,440
443,384 502,645
CURRENT ASSETS
Stocks 7 21,684 21,872
Debtors 8 5,041 9,053
Cash at bank and in hand 24,805 27,889
51,530 58,814
Creditors: Amounts Falling Due Within One Year 9 (381,012 ) (371,227 )
NET CURRENT ASSETS (LIABILITIES) (329,482 ) (312,413 )
TOTAL ASSETS LESS CURRENT LIABILITIES 113,902 190,232
Creditors: Amounts Falling Due After More Than One Year 10 (50,000 ) (100,000 )
NET ASSETS 63,902 90,232
CAPITAL AND RESERVES
Called up share capital 11 95 95
Capital redemption reserve 32 32
Profit and Loss Account 63,775 90,105
SHAREHOLDERS' FUNDS 63,902 90,232
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Page 2
For the year ending 31 October 2024 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
M Millard
Director
12 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Robin James Salons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04076420 . The registered office is West Camel House, West Camel, Yeovil, BA22 7QB.
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.
These financial statements are presented in £ Sterling. 
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trademarks It is amortised to profit and loss account over its estimated economic life of 8 years.
2.5. 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:
Leasehold 7 years Straight Line
Plant & Machinery 3-7 Years Straight Line
Fixtures & Fittings 7 Years Straight Line
Computer Equipment 3 Years Straight Line
2.6. 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.
2.7. 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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2.8. 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.
2.9. Investments
Investments included within the financial statements are recorded on a fair value basis at the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 15)
15 15
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 November 2023 25,001 16,000 41,001
As at 31 October 2024 25,001 16,000 41,001
Amortisation
As at 1 November 2023 25,001 2,000 27,001
Provided during the period - 2,000 2,000
As at 31 October 2024 25,001 4,000 29,001
Net Book Value
As at 31 October 2024 - 12,000 12,000
As at 1 November 2023 - 14,000 14,000
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 59,819 21,026 28,946 18,843 128,634
Additions 583 524 - 2,092 3,199
Disposals - (16,185 ) (15,679 ) (12,407 ) (44,271 )
As at 31 October 2024 60,402 5,365 13,267 8,528 87,562
Depreciation
As at 1 November 2023 53,211 19,484 22,697 15,037 110,429
Provided during the period 2,752 745 1,897 1,807 7,201
Disposals - (16,185 ) (15,682 ) (12,407 ) (44,274 )
As at 31 October 2024 55,963 4,044 8,912 4,437 73,356
Net Book Value
As at 31 October 2024 4,439 1,321 4,355 4,091 14,206
As at 1 November 2023 6,608 1,542 6,249 3,806 18,205
6. Investments
Other
£
Cost
As at 1 November 2023 470,440
Fair value adjustments (53,262 )
As at 31 October 2024 417,178
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 417,178
As at 1 November 2023 470,440
7. Stocks
2024 2023
£ £
Stock 21,684 21,872
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8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,018 4,985
Other debtors 3,023 4,068
5,041 9,053
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,492 21,355
Bank loans and overdrafts 50,750 71,750
Amounts owed to group undertakings 238,415 236,836
Other creditors 47,086 8,486
Taxation and social security 31,269 32,800
381,012 371,227
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 50,000 100,000
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 95 95
12. Other Commitments
2024 2023
£ £
Not later than one year 15,000 12,500
Later than one year and not later than five years 50,000 65,000
65,000 77,500
13. Related Party Transactions
At the balance sheet date, the company owed its Directors £44,568. This loan is unsecured, interest free and is repayable on demand. 
At the balance sheet date, the company owed a related party £238,414. This loan is unsecured, interest free and is repayable on demand. 
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