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 12601282 Mr James Riggall Mr Ritson Rigall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12601282 2024-03-31 12601282 2025-03-31 12601282 2024-04-01 2025-03-31 12601282 frs-core:CurrentFinancialInstruments 2025-03-31 12601282 frs-core:Non-currentFinancialInstruments 2025-03-31 12601282 frs-core:BetweenOneFiveYears 2025-03-31 12601282 frs-core:ComputerEquipment 2025-03-31 12601282 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12601282 frs-core:ComputerEquipment 2024-03-31 12601282 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 12601282 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12601282 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 12601282 frs-core:MotorVehicles 2025-03-31 12601282 frs-core:MotorVehicles 2024-04-01 2025-03-31 12601282 frs-core:MotorVehicles 2024-03-31 12601282 frs-core:PlantMachinery 2025-03-31 12601282 frs-core:PlantMachinery 2024-04-01 2025-03-31 12601282 frs-core:PlantMachinery 2024-03-31 12601282 frs-core:WithinOneYear 2025-03-31 12601282 frs-core:ShareCapital 2025-03-31 12601282 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12601282 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12601282 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12601282 frs-bus:SmallEntities 2024-04-01 2025-03-31 12601282 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12601282 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12601282 frs-bus:Director1 2024-04-01 2025-03-31 12601282 frs-bus:Director2 2024-04-01 2025-03-31 12601282 frs-countries:EnglandWales 2024-04-01 2025-03-31 12601282 2023-03-31 12601282 2024-03-31 12601282 2023-04-01 2024-03-31 12601282 frs-core:CurrentFinancialInstruments 2024-03-31 12601282 frs-core:Non-currentFinancialInstruments 2024-03-31 12601282 frs-core:BetweenOneFiveYears 2024-03-31 12601282 frs-core:WithinOneYear 2024-03-31 12601282 frs-core:ShareCapital 2024-03-31 12601282 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12601282
RJR Group (Eng) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
The Arkk Alliance Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12601282
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 844,538 680,117
Investment Properties 5 21,250 -
865,788 680,117
CURRENT ASSETS
Debtors 6 607,171 480,463
Cash at bank and in hand 34,212 178,791
641,383 659,254
Creditors: Amounts Falling Due Within One Year 7 (560,688 ) (512,328 )
NET CURRENT ASSETS (LIABILITIES) 80,695 146,926
TOTAL ASSETS LESS CURRENT LIABILITIES 946,483 827,043
Creditors: Amounts Falling Due After More Than One Year 8 (119,950 ) (128,126 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (108,746 ) (125,129 )
NET ASSETS 717,787 573,788
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 717,687 573,688
SHAREHOLDERS' FUNDS 717,787 573,788
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 James Riggall
Director
22nd December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RJR Group (Eng) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12601282 . The registered office is Green Meadows Ings Lane, Bratoft, Skegness, Lincolnshire, PE24 5AW.
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 10% Straight Line
Plant & Machinery 15% RBM
Motor Vehicles 25% RBM
Computer Equipment 15% RBM
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. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
2.6. 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: 7 (2024: 7)
7 7
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 21,543 631,357 199,020 5,236 857,156
Additions 39,940 187,686 120,438 954 349,018
Disposals - (36,750 ) - - (36,750 )
As at 31 March 2025 61,483 782,293 319,458 6,190 1,169,424
Depreciation
As at 1 April 2024 - 131,892 44,321 826 177,039
Provided during the period 3,780 96,944 51,556 788 153,068
Disposals - (5,221 ) - - (5,221 )
As at 31 March 2025 3,780 223,615 95,877 1,614 324,886
Net Book Value
As at 31 March 2025 57,703 558,678 223,581 4,576 844,538
As at 1 April 2024 21,543 499,465 154,699 4,410 680,117
Page 4
Page 5
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 -
Additions 21,250
As at 31 March 2025 21,250
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 514,454 467,803
Prepayments and accrued income 31,660 9,972
Other debtors 49,500 -
Directors' loan accounts 11,557 2,688
607,171 480,463
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 119,864 79,531
Trade creditors 307,085 319,352
Bank loans and overdrafts 8,974 -
Other taxes and social security 5,818 3,238
VAT 14,530 2,607
Net wages - 40
Other creditors 17,302 707
Accruals and deferred income 476 5,035
Directors' loan accounts 86,639 101,818
560,688 512,328
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 119,950 128,126
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 119,864 79,531
Later than one year and not later than five years 119,950 128,126
239,814 207,657
239,814 207,657
Page 5
Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6