Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 13420568 Mrs Joanna Carline Mr Nicholas Carline iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13420568 2024-05-31 13420568 2025-05-31 13420568 2024-06-01 2025-05-31 13420568 frs-core:CurrentFinancialInstruments 2025-05-31 13420568 frs-core:Non-currentFinancialInstruments 2025-05-31 13420568 frs-core:FurnitureFittings 2025-05-31 13420568 frs-core:FurnitureFittings 2024-06-01 2025-05-31 13420568 frs-core:FurnitureFittings 2024-05-31 13420568 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 13420568 frs-core:PlantMachinery 2025-05-31 13420568 frs-core:PlantMachinery 2024-06-01 2025-05-31 13420568 frs-core:PlantMachinery 2024-05-31 13420568 frs-core:ShareCapital 2025-05-31 13420568 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13420568 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13420568 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 13420568 frs-bus:SmallEntities 2024-06-01 2025-05-31 13420568 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13420568 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13420568 frs-bus:Director1 2024-06-01 2025-05-31 13420568 frs-bus:Director2 2024-06-01 2025-05-31 13420568 frs-core:CurrentFinancialInstruments 2 2025-05-31 13420568 frs-countries:EnglandWales 2024-06-01 2025-05-31 13420568 2023-05-31 13420568 2024-05-31 13420568 2023-06-01 2024-05-31 13420568 frs-core:CurrentFinancialInstruments 2024-05-31 13420568 frs-core:Non-currentFinancialInstruments 2024-05-31 13420568 frs-core:ShareCapital 2024-05-31 13420568 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13420568 frs-core:CurrentFinancialInstruments 2 2024-05-31
Registered number: 13420568
Southam Rose Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Southam Rose Ltd
Contents
Contents

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

Page 1
Southam Rose Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 13420568

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,458 |  | 281
Investment Properties | 5 |  | 511,300 |  | 511,300
|  |  | 512,758 |  | 511,581
CURRENT ASSETS
Debtors | 6 | 1,823 |  | 1,732 |
Cash at bank and in hand |  | 36,930 |  | 42,263 |
|  | 38,753 |  | 43,995 |
Creditors: Amounts Falling Due Within One Year | 7 | (172,111 ) |  | (169,983 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (133,358 ) |  | (125,988 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 379,400 |  | 385,593
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (367,438 ) |  | (367,438 )
NET ASSETS |  |  | 11,962 |  | 18,155
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 11,961 |  | 18,154
SHAREHOLDERS' FUNDS |  |  | 11,962 |  | 18,155

Page 1
Page 2
Southam Rose Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Mr Nicholas Carline Director
30th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Southam Rose Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Southam Rose Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13420568 . The registered office is Park House, 10 Park Street, Bristol, BS1 5HX.
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. 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 | 0%
Plant & Machinery | 15% on written down value
Fixtures & Fittings | 15% on written down value

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Southam Rose Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 389 | - | 389
Additions | - | 1,374 | 1,374
As at 31 May 2025 | 389 | 1,374 | 1,763
Depreciation
As at 1 June 2024 | 108 | - | 108
Provided during the period | 42 | 155 | 197
As at 31 May 2025 | 150 | 155 | 305
Net Book Value
As at 31 May 2025 | 239 | 1,219 | 1,458
As at 1 June 2024 | 281 | - | 281

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 and 31 May 2025 | 511,300

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 823 |  | 732
Other debtors | 1,000 |  | 1,000
| 1,823 |  | 1,732

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,944 |  | 656
Accruals & Deferred income | 9,048 |  | 8,208
Directors' loan accounts | 161,119 |  | 161,119
| 172,111 |  | 169,983

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 367,438 |  | 367,438

Page 4
Page 5
Southam Rose Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5