Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10482094 Mrs Hester Aba Mr Christophe Aba Mr Eric Wayman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10482094 2024-04-30 10482094 2025-04-30 10482094 2024-05-01 2025-04-30 10482094 frs-core:CurrentFinancialInstruments 2025-04-30 10482094 frs-core:Non-currentFinancialInstruments 2025-04-30 10482094 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 10482094 frs-core:FurnitureFittings 2025-04-30 10482094 frs-core:FurnitureFittings 2024-05-01 2025-04-30 10482094 frs-core:FurnitureFittings 2024-04-30 10482094 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-30 10482094 frs-core:InvestmentPropertyIncludedWithinPPE 2024-05-01 2025-04-30 10482094 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-30 10482094 frs-core:ShareCapital 2025-04-30 10482094 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10482094 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10482094 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10482094 frs-bus:SmallEntities 2024-05-01 2025-04-30 10482094 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10482094 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10482094 frs-bus:Director1 2024-05-01 2025-04-30 10482094 frs-bus:Director2 2024-05-01 2025-04-30 10482094 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 10482094 frs-countries:EnglandWales 2024-05-01 2025-04-30 10482094 2023-04-30 10482094 2024-04-30 10482094 2023-05-01 2024-04-30 10482094 frs-core:CurrentFinancialInstruments 2024-04-30 10482094 frs-core:Non-currentFinancialInstruments 2024-04-30 10482094 frs-core:ShareCapital 2024-04-30 10482094 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10482094
Rosie Pops Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10482094
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,393,100 1,394,679
1,393,100 1,394,679
CURRENT ASSETS
Debtors 5 1,427 3,454
Cash at bank and in hand 35,937 49,825
37,364 53,279
Creditors: Amounts Falling Due Within One Year 6 (1,083,157 ) (1,054,005 )
NET CURRENT ASSETS (LIABILITIES) (1,045,793 ) (1,000,726 )
TOTAL ASSETS LESS CURRENT LIABILITIES 347,307 393,953
Creditors: Amounts Falling Due After More Than One Year 7 (237,800 ) (299,383 )
NET ASSETS 109,507 94,570
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 109,505 94,568
SHAREHOLDERS' FUNDS 109,507 94,570
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For the year ending 30 April 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
Mrs Hester Aba
Director
09/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Rosie Pops Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10482094 . The registered office is Stockstreet Farm, Mile Elm, Calne, SN11 0NE.
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 - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:
Fixtures & Fittings 10% Straight-Line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2024 1,383,756 15,790 1,399,546
As at 30 April 2025 1,383,756 15,790 1,399,546
Depreciation
As at 1 May 2024 - 4,867 4,867
Provided during the period - 1,579 1,579
As at 30 April 2025 - 6,446 6,446
Net Book Value
As at 30 April 2025 1,383,756 9,344 1,393,100
As at 1 May 2024 1,383,756 10,923 1,394,679
Investment properties are initially recognised at cost and subsequently measured at fair value at each reporting date. Fair value movements are recognised in profit or loss.
The directors determine fair value based on market conditions, existing tenancy terms/occupation rates, and where applicable, external professional valuations. Where no material change in fair value is identified, the prior year valuation is retained. No depreciation is charged on investment property.
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,995
Other debtors 1,427 1,459
1,427 3,454
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 6,446 -
Other creditors 1,072,837 1,050,261
Taxation and social security 3,874 3,744
1,083,157 1,054,005
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 237,800 299,383
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
At the end of the year, amounts totalling £1,069,367 (2024: £1,046,241) were owed to the directors. This loan is unsecured, interest-free, and repayable on demand.
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