Acorah Software Products - Accounts Production 16.3.350 false true false 1 April 2024 31 March 2025 31 March 2025 NI636683 Mr Gary Dunlop Mrs Alexis Dunlop iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI636683 2024-03-31 NI636683 2025-03-31 NI636683 2024-04-01 2025-03-31 NI636683 frs-core:CurrentFinancialInstruments 2025-03-31 NI636683 frs-core:FurnitureFittings 2025-03-31 NI636683 frs-core:FurnitureFittings 2024-04-01 2025-03-31 NI636683 frs-core:FurnitureFittings 2024-03-31 NI636683 frs-core:NetGoodwill 2025-03-31 NI636683 frs-core:NetGoodwill 2024-04-01 2025-03-31 NI636683 frs-core:NetGoodwill 2024-03-31 NI636683 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 NI636683 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 NI636683 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 NI636683 frs-core:MotorVehicles 2025-03-31 NI636683 frs-core:MotorVehicles 2024-04-01 2025-03-31 NI636683 frs-core:MotorVehicles 2024-03-31 NI636683 frs-core:ShareCapital 2025-03-31 NI636683 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI636683 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI636683 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 NI636683 frs-bus:SmallEntities 2024-04-01 2025-03-31 NI636683 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI636683 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI636683 frs-bus:Director1 2024-04-01 2025-03-31 NI636683 frs-bus:Director1 2024-03-31 NI636683 frs-bus:Director1 2025-03-31 NI636683 frs-bus:Director2 2024-04-01 2025-03-31 NI636683 frs-bus:Director2 2024-03-31 NI636683 frs-bus:Director2 2025-03-31 NI636683 frs-countries:NorthernIreland 2024-04-01 2025-03-31
Registered number: NI636683
Rockhouse (N.I.) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
NJM Accountancy Ltd
21 Thornleigh Gardens
Bangor
BT20 4NW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: NI636683
2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 4,000
Tangible Assets 5 18,552
22,552
CURRENT ASSETS
Stocks 6 9,555
Debtors 7 9,725
Cash at bank and in hand 4,477
23,757
Creditors: Amounts Falling Due Within One Year 8 (106,720 )
NET CURRENT ASSETS (LIABILITIES) (82,963 )
TOTAL ASSETS LESS CURRENT LIABILITIES (60,411 )
NET LIABILITIES (60,411 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (60,511 )
SHAREHOLDERS' FUNDS (60,411)
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 Gary Dunlop
Director
Mrs Alexis Dunlop
Director
11/08/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Rockhouse (N.I.) Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI636683 . The registered office is 42 High Street, Bangor, Co Down, BT20 5AZ.
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. 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 10 years.
2.4. 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 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% reducing balance
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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11
11
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Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Amortisation
As at 1 April 2024 14,000
Provided during the period 2,000
As at 31 March 2025 16,000
Net Book Value
As at 31 March 2025 4,000
As at 1 April 2024 6,000
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 20,250 13,916 34,325 68,491
Additions - - 296 296
Disposals - (13,916 ) - (13,916 )
As at 31 March 2025 20,250 - 34,621 54,871
Depreciation
As at 1 April 2024 7,290 11,606 23,708 42,604
Provided during the period 2,592 - 2,729 5,321
Disposals - (11,606 ) - (11,606 )
As at 31 March 2025 9,882 - 26,437 36,319
Net Book Value
As at 31 March 2025 10,368 - 8,184 18,552
As at 1 April 2024 12,960 2,310 10,617 25,887
6. Stocks
2025
£
Finished goods 9,555
7. Debtors
2025
£
Due within one year
Other debtors 9,725
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Page 4
8. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors (1 )
Bank loans and overdrafts 30,281
Other creditors 58,646
Taxation and social security 17,794
106,720
9. Share Capital
2025
£
Allotted, Called up and fully paid 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Gary Dunlop - 1,000 - - 1,000
Mrs Alexis Dunlop - 1,000 - - 1,000
The above loan is unsecured, interest free and repayable on demand.
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