Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04137028 Mr Peter Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04137028 2024-03-31 04137028 2025-03-31 04137028 2024-04-01 2025-03-31 04137028 frs-core:CurrentFinancialInstruments 2025-03-31 04137028 frs-core:MotorVehicles 2025-03-31 04137028 frs-core:MotorVehicles 2024-04-01 2025-03-31 04137028 frs-core:MotorVehicles 2024-03-31 04137028 frs-core:PlantMachinery 2025-03-31 04137028 frs-core:PlantMachinery 2024-04-01 2025-03-31 04137028 frs-core:PlantMachinery 2024-03-31 04137028 frs-core:ShareCapital 2025-03-31 04137028 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04137028 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04137028 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04137028 frs-bus:SmallEntities 2024-04-01 2025-03-31 04137028 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04137028 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04137028 frs-bus:Director1 2024-04-01 2025-03-31 04137028 frs-countries:EnglandWales 2024-04-01 2025-03-31 04137028 2023-03-31 04137028 2024-03-31 04137028 2023-04-01 2024-03-31 04137028 frs-core:CurrentFinancialInstruments 2024-03-31 04137028 frs-core:ShareCapital 2024-03-31 04137028 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04137028
R & CO COMMUNICATIONS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Welf Accountants Limited
Pure Offices
Wilton Drive
Warwick
Warwickshire
CV34 6RG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04137028
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,415 8,049
55,415 8,049
CURRENT ASSETS
Debtors 5 158,938 131,588
Cash at bank and in hand 291,721 257,716
450,659 389,304
Creditors: Amounts Falling Due Within One Year 6 (118,291 ) (107,049 )
NET CURRENT ASSETS (LIABILITIES) 332,368 282,255
TOTAL ASSETS LESS CURRENT LIABILITIES 387,783 290,304
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,445 ) -
NET ASSETS 374,338 290,304
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 374,238 290,204
SHAREHOLDERS' FUNDS 374,338 290,304
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 his 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 Peter Robinson
Director
08/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
R & CO COMMUNICATIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04137028 . The registered office is 3-5 Warwick Place, Leamington Spa, Warwickshire, CV32 5BH.
The presentational currency of the accounts is Pound Sterling (£). 
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 represents net invoiced services, excluding value added tax. 
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 25% straight-line basis
Motor Vehicles 25% Reducing Balance Basis
2.4. Financial Instruments
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
2.5. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
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Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 76,748 - 76,748
Additions 3,193 60,762 63,955
As at 31 March 2025 79,941 60,762 140,703
Depreciation
As at 1 April 2024 68,699 - 68,699
Provided during the period 5,196 11,393 16,589
As at 31 March 2025 73,895 11,393 85,288
Net Book Value
As at 31 March 2025 6,046 49,369 55,415
As at 1 April 2024 8,049 - 8,049
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 138,287 128,406
Other debtors 20,651 3,182
158,938 131,588
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,836 11,034
Other creditors 1,500 12,993
Taxation and social security 104,955 83,022
118,291 107,049
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
Included within Debtors is an amount of £7,858 owing from the director/participator. This amount is interest free and repayable on demand. It was repaid shortly after the year-end by way of dividend. 
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