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 05169447 Mrs F Jenkins Mrs H Jenkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05169447 2024-03-31 05169447 2025-03-31 05169447 2024-04-01 2025-03-31 05169447 frs-core:CurrentFinancialInstruments 2025-03-31 05169447 frs-core:Non-currentFinancialInstruments 2025-03-31 05169447 frs-core:ShareCapital 2025-03-31 05169447 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05169447 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05169447 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05169447 frs-bus:SmallEntities 2024-04-01 2025-03-31 05169447 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05169447 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05169447 frs-bus:Director1 2024-04-01 2025-03-31 05169447 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05169447 frs-countries:EnglandWales 2024-04-01 2025-03-31 05169447 2023-03-31 05169447 2024-03-31 05169447 2023-04-01 2024-03-31 05169447 frs-core:CurrentFinancialInstruments 2024-03-31 05169447 frs-core:Non-currentFinancialInstruments 2024-03-31 05169447 frs-core:ShareCapital 2024-03-31 05169447 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05169447
Feetplus Rochester Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Feetplus Rochester Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Feetplus Rochester Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Feetplus Rochester Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Feetplus Rochester Ltd and state those matters that we have agreed to state to the director of Feetplus Rochester Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Feetplus Rochester Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Feetplus Rochester Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Feetplus Rochester Ltd . You consider that Feetplus Rochester Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Feetplus Rochester Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
15/06/2025
Baldwin Scofield Accountancy LLP
Chartered Accountants
3 Newhouse Business Centre
Old Crawley Road
Horsham
West Sussex
RH12 4RU
Page 1
Page 2
Balance Sheet
Registered number: 05169447
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 1,600 1,500
Debtors 5 15,845 15,845
Cash at bank and in hand 691 4,062
18,136 21,407
Creditors: Amounts Falling Due Within One Year 6 (24,288 ) (59,284 )
NET CURRENT ASSETS (LIABILITIES) (6,152 ) (37,877 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,152 ) (37,877 )
Creditors: Amounts Falling Due After More Than One Year 7 (34,625 ) -
NET LIABILITIES (40,777 ) (37,877 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (40,778 ) (37,878 )
SHAREHOLDERS' FUNDS (40,777) (37,877)
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.
The financial statements were approved by the board of directors on 15 June 2025 and were signed on its behalf by:
Mrs F Jenkins
Director
15/06/2025
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
Feetplus Rochester Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05169447 . The registered office is 41 Parsonage Road, Horsham, West Sussex, RH12 4AW.
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. 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.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities 
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Stocks
2025 2024
£ £
Stock 1,600 1,500
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 15,845 15,845
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,102 100
Bank loans and overdrafts 543 624
Amounts owed to participating interests 19,458 23,055
Other creditors 3,185 35,505
24,288 59,284
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 34,625 -
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4