Acorah Software Products - Accounts Production 16.5.460 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10239105 Mr D J McHugh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10239105 2024-06-30 10239105 2025-06-30 10239105 2024-07-01 2025-06-30 10239105 frs-core:Non-currentFinancialInstruments 2025-06-30 10239105 frs-core:BetweenOneFiveYears 2025-06-30 10239105 frs-core:ComputerEquipment 2024-07-01 2025-06-30 10239105 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 10239105 frs-core:FurnitureFittings 2024-07-01 2025-06-30 10239105 frs-core:MotorVehicles 2024-07-01 2025-06-30 10239105 frs-core:PlantMachinery 2024-07-01 2025-06-30 10239105 frs-core:WithinOneYear 2025-06-30 10239105 frs-core:ShareCapital 2025-06-30 10239105 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10239105 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10239105 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 10239105 frs-bus:SmallEntities 2024-07-01 2025-06-30 10239105 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10239105 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10239105 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 10239105 frs-bus:OrdinaryShareClass1 2025-06-30 10239105 frs-bus:Director1 2024-07-01 2025-06-30 10239105 frs-bus:Director1 2024-06-30 10239105 frs-bus:Director1 2025-06-30 10239105 frs-countries:EnglandWales 2024-07-01 2025-06-30 10239105 2023-06-30 10239105 2024-06-30 10239105 2023-07-01 2024-06-30 10239105 frs-core:Non-currentFinancialInstruments 2024-06-30 10239105 frs-core:BetweenOneFiveYears 2024-06-30 10239105 frs-core:MotorVehicles 2023-07-01 2024-06-30 10239105 frs-core:PlantMachinery 2023-07-01 2024-06-30 10239105 frs-core:WithinOneYear 2024-06-30 10239105 frs-core:ShareCapital 2024-06-30 10239105 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10239105 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30
Registered number: 10239105
Role Group Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Mountsides Limited
Chartered Accountants
2 Mountside
Stanmore
Middlesex
HA7 2DT
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 10239105
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 79,481 157,646
79,481 157,646
CURRENT ASSETS
Stocks 43,366 57,106
Debtors 391,206 740,995
Cash at bank and in hand 254 1,848
434,826 799,949
Creditors: Amounts Falling Due Within One Year (425,592 ) (840,872 )
NET CURRENT ASSETS (LIABILITIES) 9,234 (40,923 )
TOTAL ASSETS LESS CURRENT LIABILITIES 88,715 116,723
Creditors: Amounts Falling Due After More Than One Year (48,449 ) (160,980 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,870 ) (7,431 )
NET ASSETS/(LIABILITIES) 20,396 (51,688 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 20,296 (51,788 )
SHAREHOLDERS' FUNDS 20,396 (51,688)
Page 1
Page 2
For the year ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D J McHugh
Director
29 August 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Role Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10239105 . The registered office is Unit 3 James Yard, 480 Larkshall Road, London, E4 9UA.
The presentation currency of the financial statements is the 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents amounts invoiced for specialised construction recruitment services supplied during the period, net of value added tax.
Turnover has also been recognised in respect of on-going services, with the value of work completed but unbilled at the balance sheet date being taken to turnover and the associated costs, where not invoiced at that date, being accrued for.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Included in other intangible assets is computer software. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Other intangible assets have been fully amortised to profit and loss account over their estimated economic life of five 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
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. 
Page 3
Page 4
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 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.
2.9. 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: 13 (2024: 10)
13 10
4. Intangible Assets
Total
£
Cost
As at 1 July 2024 30,000
As at 30 June 2025 30,000
Amortisation
As at 1 July 2024 30,000
As at 30 June 2025 30,000
Net Book Value
As at 30 June 2025 -
As at 1 July 2024 -
Page 4
Page 5
5. Tangible Assets
Total
£
Cost
As at 1 July 2024 336,338
Additions 9,983
Disposals (101,851 )
As at 30 June 2025 244,470
Depreciation
As at 1 July 2024 178,692
Provided during the period 31,477
Disposals (45,180 )
As at 30 June 2025 164,989
Net Book Value
As at 30 June 2025 79,481
As at 1 July 2024 157,646
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 47,354 119,645
Motor Vehicles 11,705 15,607
59,059 135,252
6. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 65,146 142,953
Bank loans and overdrafts 101,560 287,606
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 67,877 89,652
Later than one year and not later than five years 8,194 76,071
76,071 165,723
Less: Finance charges allocated to future periods 10,925 22,770
65,146 142,953
Page 5
Page 6
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 50,301 53,594
Later than one year and not later than five years 56,633 79,347
106,934 132,941
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr David McHugh 113,981 - 113,981 - -
The above loan is unsecured and repayable on demand.
Page 6