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 08619663 Mr Robert Roberge Mr Ben Himsworth Mr Ben Himsworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08619663 2023-12-31 08619663 2024-12-31 08619663 2024-01-01 2024-12-31 08619663 frs-core:CurrentFinancialInstruments 2024-12-31 08619663 frs-core:ShareCapital 2024-12-31 08619663 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08619663 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08619663 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08619663 frs-bus:SmallEntities 2024-01-01 2024-12-31 08619663 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08619663 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08619663 frs-core:UnlistedNon-exchangeTraded 2024-12-31 08619663 frs-core:UnlistedNon-exchangeTraded 2023-12-31 08619663 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 08619663 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 08619663 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 08619663 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08619663 frs-bus:Director1 2024-01-01 2024-12-31 08619663 frs-bus:Director2 2024-01-01 2024-12-31 08619663 frs-bus:Director2 2023-12-31 08619663 frs-bus:Director2 2024-12-31 08619663 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 08619663 frs-countries:EnglandWales 2024-01-01 2024-12-31 08619663 2022-12-31 08619663 2023-12-31 08619663 2023-01-01 2023-12-31 08619663 frs-core:CurrentFinancialInstruments 2023-12-31 08619663 frs-core:ShareCapital 2023-12-31 08619663 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08619663
Roberge (Group) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Steven Burton & Co Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08619663
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 450 450
450 450
CURRENT ASSETS
Debtors 5 1,779,227 270,000
Investments 6 4,094,750 -
Cash at bank and in hand 601,219 6,089,860
6,475,196 6,359,860
Creditors: Amounts Falling Due Within One Year 7 (32,267 ) (13,733 )
NET CURRENT ASSETS (LIABILITIES) 6,442,929 6,346,127
TOTAL ASSETS LESS CURRENT LIABILITIES 6,443,379 6,346,577
NET ASSETS 6,443,379 6,346,577
CAPITAL AND RESERVES
Called up share capital 8 350 350
Profit and Loss Account 6,443,029 6,346,227
SHAREHOLDERS' FUNDS 6,443,379 6,346,577
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 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Roberge (Group) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08619663 . 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. 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.
2.3. 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: 2 (2023: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 January 2024 450
As at 31 December 2024 450
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 450
As at 1 January 2024 450
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 1,529,227 270,000
Other debtors 250,000 -
1,779,227 270,000
6. Current Asset Investments
2024 2023
£ £
Short term deposits 4,094,750 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Taxation and social security 32,267 13,733
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 350 350
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Robert Roberge - 250,000 - - 250,000
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Roberge Brickworks Limited
Subsidiary 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 to related party at the balance sheet date £140,000 (2023: £140,000 due from).
Roberge Developments Limited
Subsidiary company
During the period Roberge Developments Limited borrowed funds of £1,259,227 (2023: £125,000) and made repayments of £nil (2023: £1,250,000l) to Roberge (Group) Limited. During the period Roberge Developments Limited declared dividends of £nil (2023: £100,000) to Roberge (Group) Limited. Amount due from related party at the balance sheet date £1,389,227 (2023: £130,000).
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