Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08116091 Mr J Rice Mr T Roman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08116091 2024-03-31 08116091 2025-03-31 08116091 2024-04-01 2025-03-31 08116091 frs-core:CurrentFinancialInstruments 2025-03-31 08116091 frs-core:Non-currentFinancialInstruments 2025-03-31 08116091 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08116091 frs-core:FurnitureFittings 2025-03-31 08116091 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08116091 frs-core:FurnitureFittings 2024-03-31 08116091 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 08116091 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08116091 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 08116091 frs-core:OtherResidualIntangibleAssets 2025-03-31 08116091 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 08116091 frs-core:OtherResidualIntangibleAssets 2024-03-31 08116091 frs-core:ShareCapital 2025-03-31 08116091 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08116091 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08116091 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08116091 frs-bus:SmallEntities 2024-04-01 2025-03-31 08116091 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08116091 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08116091 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 08116091 frs-bus:OrdinaryShareClass2 2025-03-31 08116091 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 08116091 frs-bus:OrdinaryShareClass3 2025-03-31 08116091 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31 08116091 frs-bus:OrdinaryShareClass4 2025-03-31 08116091 frs-bus:OrdinaryShareClass5 2024-04-01 2025-03-31 08116091 frs-bus:OrdinaryShareClass5 2025-03-31 08116091 frs-bus:Director1 2024-04-01 2025-03-31 08116091 frs-bus:Director1 2024-03-31 08116091 frs-bus:Director1 2025-03-31 08116091 frs-bus:Director2 2024-04-01 2025-03-31 08116091 frs-bus:Director2 2024-03-31 08116091 frs-bus:Director2 2025-03-31 08116091 frs-countries:EnglandWales 2024-04-01 2025-03-31 08116091 2023-03-31 08116091 2024-03-31 08116091 2023-04-01 2024-03-31 08116091 frs-core:CurrentFinancialInstruments 2024-03-31 08116091 frs-core:Non-currentFinancialInstruments 2024-03-31 08116091 frs-core:ShareCapital 2024-03-31 08116091 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08116091 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 08116091 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 08116091 frs-bus:OrdinaryShareClass4 2023-04-01 2024-03-31 08116091 frs-bus:OrdinaryShareClass5 2023-04-01 2024-03-31
Registered number: 08116091
Rice And Roman Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08116091
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,097 19,007
Tangible Assets 5 13,913 18,916
16,010 37,923
CURRENT ASSETS
Debtors 6 237,704 163,842
Cash at bank and in hand 244,129 139,842
481,833 303,684
Creditors: Amounts Falling Due Within One Year 7 (210,253 ) (120,864 )
NET CURRENT ASSETS (LIABILITIES) 271,580 182,820
TOTAL ASSETS LESS CURRENT LIABILITIES 287,590 220,743
NET ASSETS 287,590 220,743
CAPITAL AND RESERVES
Called up share capital 8 122 120
Profit and Loss Account 287,468 220,623
SHAREHOLDERS' FUNDS 287,590 220,743
Page 1
Page 2
For the year ending 31 March 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 J Rice
Director
Mr T Roman
Director
14/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rice And Roman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08116091 . The registered office is 46 High Street, Esher, Surrey, KT10 9QY.
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 both the sale of properties and from the letting of properties. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life.
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:
Leasehold 10% straight line
Fixtures & Fittings 25% straight line
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: 10 (2024: 12)
10 12
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 50,721
As at 31 March 2025 50,721
Amortisation
As at 1 April 2024 31,714
Provided during the period 16,910
As at 31 March 2025 48,624
Net Book Value
As at 31 March 2025 2,097
As at 1 April 2024 19,007
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 13,642 30,164 43,806
Additions - 234 234
As at 31 March 2025 13,642 30,398 44,040
Depreciation
As at 1 April 2024 2,728 22,162 24,890
Provided during the period 1,365 3,872 5,237
As at 31 March 2025 4,093 26,034 30,127
Net Book Value
As at 31 March 2025 9,549 4,364 13,913
As at 1 April 2024 10,914 8,002 18,916
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,522 27,898
Due after more than one year
Trade debtors 40,507 13,264
Amounts owed by group undertakings 195,675 122,680
236,182 135,944
237,704 163,842
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,290 22,673
Other creditors 58,262 35,980
Taxation and social security 134,701 62,211
210,253 120,864
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
10 Ordinary A shares of £ 1.00 each 10 10
10 Ordinary B shares of £ 1.00 each 10 10
100 Ordinary C shares of £ 1.00 each 100 100
1 Ordinary D shares of £ 1.00 each 1 -
1 Ordinary E shares of £ 1.00 each 1 -
122 120
Shares issued during the period: £
1 Ordinary D shares of £ 1.00 each 1
1 Ordinary E shares of £ 1.00 each 1
2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Joshua Rice 14,367 48,336 66,480 - (3,777 )
Mr Thomas Roman 12,441 53,077 65,887 - (369 )
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Included within other debtors is an amount of £195,675 (2024 £122,680) owed by another company held under common control of the directors and shareholders.  The amount has been loaned interest free and is repayable upon demand. 
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