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 04609352 Mr Robert Roberge Mr Mark Jarvis Mr Ben Himsworth Mr Ben Himsworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04609352 2023-12-31 04609352 2024-12-31 04609352 2024-01-01 2024-12-31 04609352 frs-core:CurrentFinancialInstruments 2024-12-31 04609352 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04609352 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 04609352 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04609352 frs-core:MotorVehicles 2024-01-01 2024-12-31 04609352 frs-core:OtherResidualIntangibleAssets 2024-12-31 04609352 frs-core:OtherResidualIntangibleAssets 2023-12-31 04609352 frs-core:PlantMachinery 2024-12-31 04609352 frs-core:PlantMachinery 2024-01-01 2024-12-31 04609352 frs-core:PlantMachinery 2023-12-31 04609352 frs-core:ShareCapital 2024-12-31 04609352 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04609352 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04609352 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04609352 frs-bus:SmallEntities 2024-01-01 2024-12-31 04609352 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04609352 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04609352 frs-bus:Director1 2024-01-01 2024-12-31 04609352 frs-bus:Director2 2024-01-01 2024-12-31 04609352 frs-bus:Director3 2024-01-01 2024-12-31 04609352 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04609352 frs-countries:EnglandWales 2024-01-01 2024-12-31 04609352 2022-12-31 04609352 2023-12-31 04609352 2023-01-01 2023-12-31 04609352 frs-core:CurrentFinancialInstruments 2023-12-31 04609352 frs-core:ShareCapital 2023-12-31 04609352 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04609352
Roberge Brickworks Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Steven Burton & Co Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04609352
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 49,511 56,439
49,511 56,439
CURRENT ASSETS
Stocks 6 3,000 3,000
Debtors 7 79,291 46,815
Cash at bank and in hand 596,224 513,432
678,515 563,247
Creditors: Amounts Falling Due Within One Year 8 (585,474 ) (534,465 )
NET CURRENT ASSETS (LIABILITIES) 93,041 28,782
TOTAL ASSETS LESS CURRENT LIABILITIES 142,552 85,221
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,377 ) (14,110 )
NET ASSETS 130,175 71,111
CAPITAL AND RESERVES
Called up share capital 9 350 350
Profit and Loss Account 129,825 70,761
SHAREHOLDERS' FUNDS 130,175 71,111
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Page 2
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 Ben Himsworth
Director
26/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Roberge Brickworks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04609352 . The registered office is C/O Steven Burton & Co Ltd, Broomfield Park, Coggeshall Road, Earls Colne, Colchester, Essex, CO6 2JX.
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 computer software. It is amortised to profit and loss account over its estimated economic life of 3 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:
Plant & Machinery 25% on reducing balance.
Motor Vehicles 25% on reducing balance.
Fixtures & Fittings 25% on reducing balance.
Computer Equipment 33% on cost.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value. Cost represents the purchase price of materials on a first-in, first-out basis. Net realisable value is based on estimated selling price less further costs expected to be incurred on completion and disposal.

Once long-term contracts reach a level of completion sufficient for the directors to reliably forecast the outcome of the transactions, the attributable profit for the period is recognised in the company's profit and loss account.

Revenue and costs are recognised by reference to the stage of completion of the contract based on the amount of costs incurred to the balance sheet date, as a percentage of the total expected costs for the contract. The amount by which recorded turnover is in excess of payments on account, is classified as 'amounts recoverable on contracts' and disclosed separately within debtors. Where payments on account have been received in excess of recognised turnover, these are separately disclosed in creditors.

When it is probable that the total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Long-term contracts that have not reached a level of completion sufficient for the directors to reliably forecast the outcome of the transaction are treated as work in progress and included in the accounts at cost.
2.6. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 8 (2023: 7)
8 7
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 January 2024 9,000
As at 31 December 2024 9,000
Amortisation
As at 1 January 2024 9,000
As at 31 December 2024 9,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2024 163,401
Additions 9,576
As at 31 December 2024 172,977
Depreciation
As at 1 January 2024 106,962
Provided during the period 16,504
As at 31 December 2024 123,466
...CONTINUED
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Net Book Value
As at 31 December 2024 49,511
As at 1 January 2024 56,439
6. Stocks
2024 2023
£ £
Stock 3,000 3,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 36,267 -
Amounts recoverable on contracts 30,191 31,492
Other debtors 12,833 15,323
79,291 46,815
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 52,644 26,604
Amounts owed to group undertakings 140,000 140,000
Other creditors 281,193 243,329
Taxation and social security 111,637 124,532
585,474 534,465
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 350 350
10. Related Party Transactions
Roberge (Group) Limited
Parent company
Roberge Brickworks Limited is owned by Roberge (Group) Limited. During the period Roberge Brickworks Limited were repaid funds of £nil (2023: £nil) and made payments to Roberge (Group) Limited of £nil (2023: £230,000). During the period Roberge Brickworks Limited declared dividends of £147,000 (2023: £290,600) to Roberge (Group) Limited. Amount due from related party at the balance sheet date £140,000 (2023: £140,000).
Roberge Developments Limited
A subsidiary of Roberge (Group) Limited
Roberge Developments Limited is owned by Roberge (Group) Limited. During the period Roberge Brickworks Limited made funds of £nil (2023: £nil) available to Roberge Developments Limited and borrowed funds of £nil (2023: £nil) from Roberge Developments Limited. Amount due to related party at the balance sheet date £nil (2023: £nil).
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