Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12713691 M Vicente Ogando iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12713691 2024-07-31 12713691 2025-07-31 12713691 2024-08-01 2025-07-31 12713691 frs-core:ComputerEquipment 2025-07-31 12713691 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12713691 frs-core:ComputerEquipment 2024-07-31 12713691 frs-core:ShareCapital 2025-07-31 12713691 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12713691 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12713691 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12713691 frs-bus:SmallEntities 2024-08-01 2025-07-31 12713691 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12713691 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12713691 frs-bus:Director1 2024-08-01 2025-07-31 12713691 frs-countries:EnglandWales 2024-08-01 2025-07-31 12713691 2023-07-31 12713691 2024-07-31 12713691 2023-08-01 2024-07-31 12713691 frs-core:CurrentFinancialInstruments 2024-07-31 12713691 frs-core:ShareCapital 2024-07-31 12713691 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12713691
RO Aviation Ltd.
Financial Statements
For The Year Ended 31 July 2025
RO Aviation Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
RO Aviation Ltd.
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12713691

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 299 |  | 399
|  |  | 299 |  | 399
CURRENT ASSETS
Stocks | 5 | - |  | 81,351 |
Debtors | 6 | 3,249 |  | 88 |
Cash at bank and in hand |  | 37,228 |  | 9,218 |
|  | 40,477 |  | 90,657 |
Creditors: Amounts Falling Due Within One Year | 7 | (38,432 ) |  | (74,377 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,045 |  | 16,280
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,344 |  | 16,679
NET ASSETS |  |  | 2,344 |  | 16,679
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 2,343 |  | 16,678
SHAREHOLDERS' FUNDS |  |  | 2,344 |  | 16,679

Page 1
Page 2
RO Aviation Ltd.
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

M Vicente Ogando Director
18 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
RO Aviation Ltd.
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
RO Aviation Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 12713691 . The registered office is The Pinnacle Station Way, 3rd Floor, Crawley, West Sussex, RH10 1JH.
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.
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% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 1)
2 1
Page 3
Page 4
RO Aviation Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 August 2024 | 1,263
As at 31 July 2025 | 1,263
Depreciation
As at 1 August 2024 | 864
Provided during the period | 100
As at 31 July 2025 | 964
Net Book Value
As at 31 July 2025 | 299
As at 1 August 2024 | 399

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 81,351

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,249 |  | 88

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 38,432 |  | 69,732
Taxation and social security | - |  | 4,645
| 38,432 |  | 74,377

Page 4