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 04269862 Mr Stuart Charles Rowland Mr Alexander O'Neill Maltby Mr Tom Manning iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04269862 2024-03-31 04269862 2025-03-31 04269862 2024-04-01 2025-03-31 04269862 frs-core:CurrentFinancialInstruments 2025-03-31 04269862 frs-core:Non-currentFinancialInstruments 2025-03-31 04269862 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04269862 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04269862 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04269862 frs-core:PlantMachinery 2025-03-31 04269862 frs-core:PlantMachinery 2024-04-01 2025-03-31 04269862 frs-core:PlantMachinery 2024-03-31 04269862 frs-core:ShareCapital 2025-03-31 04269862 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04269862 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04269862 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04269862 frs-bus:SmallEntities 2024-04-01 2025-03-31 04269862 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04269862 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04269862 frs-bus:Director1 2024-04-01 2025-03-31 04269862 frs-bus:Director2 2024-04-01 2025-03-31 04269862 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04269862 frs-countries:EnglandWales 2024-04-01 2025-03-31 04269862 2023-03-31 04269862 2024-03-31 04269862 2023-04-01 2024-03-31 04269862 frs-core:CurrentFinancialInstruments 2024-03-31 04269862 frs-core:Non-currentFinancialInstruments 2024-03-31 04269862 frs-core:ShareCapital 2024-03-31 04269862 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04269862
Roma Estates Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 04269862
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 196,115 196,115
196,115 196,115
CURRENT ASSETS
Debtors 5 27,675 41,375
Cash at bank and in hand 1,159 114
28,834 41,489
Creditors: Amounts Falling Due Within One Year 6 (88,703 ) (95,528 )
NET CURRENT ASSETS (LIABILITIES) (59,869 ) (54,039 )
TOTAL ASSETS LESS CURRENT LIABILITIES 136,246 142,076
Creditors: Amounts Falling Due After More Than One Year 7 (58,114 ) (68,118 )
NET ASSETS 78,132 73,958
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 78,130 73,956
SHAREHOLDERS' FUNDS 78,132 73,958
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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 Income Statement.
On behalf of the board
Mr Stuart Charles Rowland
Director
30/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roma Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04269862 . The registered office is 109 St. John's Hill, London, SW11 1SY.
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. 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 No Depreciation
Plant & Machinery Over 4 Years
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 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: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2024 196,115 8,626 204,741
As at 31 March 2025 196,115 8,626 204,741
...CONTINUED
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Page 4
Depreciation
As at 1 April 2024 - 8,626 8,626
As at 31 March 2025 - 8,626 8,626
Net Book Value
As at 31 March 2025 196,115 - 196,115
As at 1 April 2024 196,115 - 196,115
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 27,675 41,375
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 10,026 10,048
Other creditors 63,409 61,988
Taxation and social security 15,268 23,492
88,703 95,528
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 58,114 68,118
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
During the year, the company made purchases of £0 (2024 - £0) from and charged rent of £15,000 (2024 - £12,500) to Alexander Maltby Ltd, a company under common control. At 31st March 2025, the balance outstanding from that company was £27,675 (2024 - £41,375).
During the year, the company received loans of £1,391 from Alexander Maltby Construction Ltd, a company under common control. At 31st March 2025, the balance outstanding to that company was £32,489 (2024 - £31,098).
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