Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08809290 Mr Michael Chicken Mr Adrian Goodall Ms Fiona McCulloch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08809290 2023-12-31 08809290 2024-12-31 08809290 2024-01-01 2024-12-31 08809290 frs-core:CurrentFinancialInstruments 2024-12-31 08809290 frs-core:Non-currentFinancialInstruments 2024-12-31 08809290 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08809290 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 08809290 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 08809290 frs-core:ShareCapital 2024-12-31 08809290 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08809290 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08809290 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08809290 frs-bus:SmallEntities 2024-01-01 2024-12-31 08809290 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08809290 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08809290 frs-core:UnlistedNon-exchangeTraded 2024-12-31 08809290 frs-core:UnlistedNon-exchangeTraded 2023-12-31 08809290 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 08809290 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 08809290 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 08809290 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08809290 frs-bus:Director1 2024-01-01 2024-12-31 08809290 frs-bus:Director2 2024-01-01 2024-12-31 08809290 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 08809290 frs-countries:EnglandWales 2024-01-01 2024-12-31 08809290 2022-12-31 08809290 2023-12-31 08809290 2023-01-01 2023-12-31 08809290 frs-core:CurrentFinancialInstruments 2023-12-31 08809290 frs-core:Non-currentFinancialInstruments 2023-12-31 08809290 frs-core:ShareCapital 2023-12-31 08809290 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08809290
Rokeby Merchant Developments (Gloucester) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Rokeby Merchant Developments (Gloucester) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Rokeby Merchant Developments (Gloucester) Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 08809290

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 581,220 |  | 584,820
Investments | 5 |  | 101 |  | 101
|  |  | 581,321 |  | 584,921
CURRENT ASSETS
Stocks | 6 | 3,859,459 |  | 3,618,395 |
Debtors | 7 | 3,237,474 |  | 2,940,449 |
Cash at bank and in hand |  | 958,157 |  | 305,574 |
|  | 8,055,090 |  | 6,864,418 |
Creditors: Amounts Falling Due Within One Year | 8 | (539,416 ) |  | (379,831 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,515,674 |  | 6,484,587
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,096,995 |  | 7,069,508
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (8,419,102 ) |  | (7,320,230 )
NET LIABILITIES |  |  | (322,107 ) |  | (250,722 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (323,107 ) |  | (251,722 )
SHAREHOLDERS' FUNDS |  |  | (322,107) |  | (250,722)

Page 1
Page 2
Rokeby Merchant Developments (Gloucester) Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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 Michael Chicken Director
18/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Rokeby Merchant Developments (Gloucester) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Rokeby Merchant Developments (Gloucester) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08809290 . The registered office is 4 Newburgh Street, London, W1F 7RF.
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 represents sales of properties developed.
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:

Leasehold | 20%

2.4. 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.
2.5. Currency
The presentation currency of the financial statements is the pound sterling (£)
2.6. Preparation of Consolidated Financial Statements
The financial statements contain information about Rokeby Merchant Developments (Gloucester) Limited as an individual company and do not contain consolidated financial information as the parent of the group. The Company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold
| £
Cost
As at 1 January 2024 | 599,220
As at 31 December 2024 | 599,220
Depreciation
As at 1 January 2024 | 14,400
Provided during the period | 3,600
As at 31 December 2024 | 18,000
Net Book Value
As at 31 December 2024 | 581,220
As at 1 January 2024 | 584,820

Page 3
Page 4
Rokeby Merchant Developments (Gloucester) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2024 | 101
As at 31 December 2024 | 101
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 101
As at 1 January 2024 | 101

Rokeby Merchant Developments (Gloucester) Ltd owns 100% share capital of Merchant Rokeby (Provender) Ltd and Downing's Gloucester Ltd
6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock - Land | 3,015,000 |  | 3,015,000
Work in progress | 844,459 |  | 603,395
| 3,859,459 |  | 3,618,395

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,541 |  | 2,730
Other debtors | - |  | 143,406
VAT | 15,479 |  | 1,313
Called up share capital not paid | 1,000 |  | 1,000
Amounts owed by subsidiaries | 3,219,454 |  | 2,792,000
| 3,237,474 |  | 2,940,449

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 255,064 |  | 53,502
Other creditors | 101 |  | 101
Amounts owed to subsidiaries | 284,251 |  | 326,228
| 539,416 |  | 379,831

Page 4
Page 5
Rokeby Merchant Developments (Gloucester) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 7,689,119 |  | 6,590,247
Amounts owed to related parties | 729,983 |  | 729,983
| 8,419,102 |  | 7,320,230

Other creditors includes loans from Gloucester City Council which are secured by a fixed charge on the assets of the Company. The loan is repayable by installments based on the phasing of the development.
Amounts owed to related parties includes a loan from Cliffe Property Investments Ltd, which has a third charge on the assets of the Company and is repayable at the end of the development.
11. Capital Commitments
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements
12. Related Party Transactions
Cliffe Property Investments Limited
Michael Chicken is a Director and 100% shareholder
Cliffe Property Investments Ltd loaned Rokeby Merchant Developments (Gloucester) Ltd £626,879 (2023- £626,879), due to be repaid at the end of the development.
Merchant Place Developments Ltd
Michael Chicken is Director and 100% shareholder of Merchant Place Developments Ltd
Merchant Place Developments Ltd has made a loan of £103,104 (2023 - £103,104) due to be repaid at the end of the development
Page 5