Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10876662 P Gilder E L Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10876662 2024-07-31 10876662 2025-07-31 10876662 2024-08-01 2025-07-31 10876662 frs-core:CurrentFinancialInstruments 2025-07-31 10876662 frs-core:ComputerEquipment 2025-07-31 10876662 frs-core:ComputerEquipment 2024-08-01 2025-07-31 10876662 frs-core:ComputerEquipment 2024-07-31 10876662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 10876662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 10876662 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 10876662 frs-core:PlantMachinery 2025-07-31 10876662 frs-core:PlantMachinery 2024-08-01 2025-07-31 10876662 frs-core:PlantMachinery 2024-07-31 10876662 frs-core:ShareCapital 2025-07-31 10876662 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10876662 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10876662 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10876662 frs-bus:SmallEntities 2024-08-01 2025-07-31 10876662 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10876662 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10876662 frs-bus:Director1 2024-08-01 2025-07-31 10876662 frs-bus:Director2 2024-08-01 2025-07-31 10876662 frs-countries:EnglandWales 2024-08-01 2025-07-31 10876662 2023-07-31 10876662 2024-07-31 10876662 2023-08-01 2024-07-31 10876662 frs-core:CurrentFinancialInstruments 2024-07-31 10876662 frs-core:ShareCapital 2024-07-31 10876662 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10876662
Gilder Rov Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Gilder Rov Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Gilder Rov Limited
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Gilder Rov Limited for the year ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gilder Rov Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Gilder Rov Limited , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Gilder Rov Limited and state those matters that we have agreed to state to the directors of Gilder Rov Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gilder Rov Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Gilder Rov Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gilder Rov Limited . You consider that Gilder Rov Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gilder Rov Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19/09/2025

MPU Associates Limited
2 Water Street
Stamford
Lincs
PE9 2NJ
Page 1
Page 2
Gilder Rov Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10876662

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,200 |  | 5,576
|  |  | 4,200 |  | 5,576
CURRENT ASSETS
Debtors | 5 | 15,838 |  | 12,612 |
Cash at bank and in hand |  | 11,530 |  | 19,097 |
|  | 27,368 |  | 31,709 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,899 ) |  | (14,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,469 |  | 16,923
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,669 |  | 22,499
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,050 ) |  | (1,394 )
NET ASSETS |  |  | 16,619 |  | 21,105
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 16,519 |  | 21,005
SHAREHOLDERS' FUNDS |  |  | 16,619 |  | 21,105

Page 2
Page 3
Gilder Rov Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

P Gilder Director
19/09/2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Gilder Rov Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Gilder Rov Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10876662 . The registered office is 2 Water Street, Stamford, England, PE9 2NJ.
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,excluding discounts, rebates, value added tax and other sales taxes.
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:

Freehold | 10% Reducing balance method
Plant & Machinery | 25% Reducing balance method
Computer Equipment | 33% Straight line method

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Gilder Rov Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 1,833 | 21,296 | 1,524 | 24,653
As at 31 July 2025 | 1,833 | 21,296 | 1,524 | 24,653
Depreciation
As at 1 August 2024 | 501 | 17,364 | 1,212 | 19,077
Provided during the period | 133 | 983 | 260 | 1,376
As at 31 July 2025 | 634 | 18,347 | 1,472 | 20,453
Net Book Value
As at 31 July 2025 | 1,199 | 2,949 | 52 | 4,200
As at 1 August 2024 | 1,332 | 3,932 | 312 | 5,576

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,036 |  | -
Other debtors | 6,802 |  | 12,612
| 15,838 |  | 12,612

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,641 |  | 4,000
Taxation and social security | 12,258 |  | 10,786
| 13,899 |  | 14,786

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5