Acorah Software Products - Accounts Production 16.6.950 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 OC426754 Hazelwood Holdings 1978 Limited Jon Watkins Consulting Services (Jwcs) Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC426754 2024-09-30 OC426754 2025-09-30 OC426754 2024-10-01 2025-09-30 OC426754 frs-core:ComputerEquipment 2025-09-30 OC426754 frs-core:ComputerEquipment 2024-10-01 2025-09-30 OC426754 frs-core:ComputerEquipment 2024-09-30 OC426754 frs-bus:LimitedLiabilityPartnershipLLP 2024-10-01 2025-09-30 OC426754 frs-bus:LimitedLiabilityPartnershipsSORP 2024-10-01 2025-09-30 OC426754 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 OC426754 frs-bus:SmallEntities 2024-10-01 2025-09-30 OC426754 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 OC426754 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 OC426754 frs-countries:EnglandWales 2024-10-01 2025-09-30 OC426754 frs-bus:PartnerLLP1 2024-10-01 2025-09-30 OC426754 frs-bus:PartnerLLP2 2024-10-01 2025-09-30 OC426754 2023-09-30 OC426754 2024-09-30 OC426754 2023-10-01 2024-09-30 OC426754 frs-core:OtherReservesSubtotal 2023-09-30
Registered number: OC426754
Rooido Content Marketing LLP
Unaudited Financial Statements
For The Year Ended 30 September 2025
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DH
Rooido Content Marketing LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Reconciliation of Members' Interests | 3—4
Notes to the Financial Statements | 4—5

Page 1
Rooido Content Marketing LLP
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: OC426754

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 633 |  | -
|  |  | 633 |  | -
CURRENT ASSETS
Debtors | 5 | 50,955 |  | 83,668 |
Cash at bank and in hand |  | 4,291 |  | 2,850 |
|  | 55,246 |  | 86,518 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 55,246 |  | 86,518
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,879 |  | 86,518
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 55,879 |  | 86,518
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 55,879 |  | 86,518 |
|  |  | 55,879 |  | 86,518
|  |  | 55,879 |  | 86,518
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 55,879 |  | 86,518
|  |  | 55,879 |  | 86,518

Page 1
Page 2
Rooido Content Marketing LLP
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
The financial statements were approved by the members on 14 November 2025 and were signed on their behalf by:

Hazelwood Holdings 1978 Limited Designated Member
14th November 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Rooido Content Marketing LLP
Reconciliation of Members' Interests
For The Year Ended 30 September 2025
Reconciliation of Members' Interests

| EQUITY | DEBT
--- | --- | ---
| Members' other interests | Loans and other debts due to members less any amounts due from members in debtors
| Other Reserves | Other amounts | Total members' interest
| £ | £ | £
Amounts due to members | - | 63,885 | -
Balance at 1 October 2023 | - | 63,885 | 63,885
Profit/(loss) for the financial year available for discretionary division among members | 207,509 | - | 207,509
Members' interests after profit/(loss) for the year | 207,509 | 63,885 | 271,394
Other divisions of profits (losses) | (207,509) | 207,509 | -
Drawings | - | (184,876) | (184,876)
Amounts due to members | - | 86,518 | -
As at 30 September 2024 and 1 October 2024 | - | 86,518 | 86,518
Profit/(loss) for the financial year available for discretionary division among members | 173,812 | - | 173,812
Members' interests after profit/(loss) for the year | 173,812 | 86,518 | 260,330
Other divisions of profits (losses) | (173,812) | 173,812 | -
Drawings | - | (204,451) | (204,451)
Amounts due to members | - | 55,879 | -
As at 30 September 2025 | - | 55,879 | 55,879

Page 3
Page 4
Rooido Content Marketing LLP
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Rooido Content Marketing LLP is a limited liability partnership, incorporated in England & Wales, registered number OC426754 . The Registered Office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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. 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:

Computer Equipment | 25% Straight line

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 661
As at 30 September 2025 | 661
Depreciation
As at 1 October 2024 | -
Provided during the period | 28
As at 30 September 2025 | 28
Net Book Value
As at 30 September 2025 | 633
As at 1 October 2024 | -

Page 4
Page 5
Rooido Content Marketing LLP
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 50,955 |  | 83,668

Page 5