Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 09067516 Mr Stuart Hall Mr Roald Goethe Mr James Chown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09067516 2024-06-30 09067516 2025-06-30 09067516 2024-07-01 2025-06-30 09067516 frs-core:CurrentFinancialInstruments 2025-06-30 09067516 frs-core:Non-currentFinancialInstruments 2025-06-30 09067516 frs-core:ComputerEquipment 2025-06-30 09067516 frs-core:ComputerEquipment 2024-07-01 2025-06-30 09067516 frs-core:ComputerEquipment 2024-06-30 09067516 frs-core:FurnitureFittings 2025-06-30 09067516 frs-core:FurnitureFittings 2024-07-01 2025-06-30 09067516 frs-core:FurnitureFittings 2024-06-30 09067516 frs-core:MotorVehicles 2025-06-30 09067516 frs-core:MotorVehicles 2024-07-01 2025-06-30 09067516 frs-core:MotorVehicles 2024-06-30 09067516 frs-core:PlantMachinery 2025-06-30 09067516 frs-core:PlantMachinery 2024-07-01 2025-06-30 09067516 frs-core:PlantMachinery 2024-06-30 09067516 frs-core:ShareCapital 2025-06-30 09067516 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 09067516 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09067516 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 09067516 frs-bus:SmallEntities 2024-07-01 2025-06-30 09067516 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09067516 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09067516 frs-core:CostValuation 2024-06-30 09067516 frs-core:CostValuation 2025-06-30 09067516 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 09067516 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 09067516 frs-bus:Director1 2024-07-01 2025-06-30 09067516 frs-bus:Director2 2024-07-01 2025-06-30 09067516 frs-bus:Director3 2024-07-01 2025-06-30 09067516 frs-countries:EnglandWales 2024-07-01 2025-06-30 09067516 2023-06-30 09067516 2024-06-30 09067516 2023-07-01 2024-06-30 09067516 frs-core:CurrentFinancialInstruments 2024-06-30 09067516 frs-core:Non-currentFinancialInstruments 2024-06-30 09067516 frs-core:ShareCapital 2024-06-30 09067516 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 09067516
Rofgo Racing Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Jupp Castle Limited
ACCA
2nd Floor Stanley House London Road
Hook
Hampshire
RG27 9GA
Rofgo Racing Limited
Contents
Contents

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

Page 1
Rofgo Racing Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09067516

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,113 |  | 9,666
Investments | 5 |  | 313,608 |  | 313,608
|  |  | 319,721 |  | 323,274
CURRENT ASSETS
Stocks | 6 | 1,517,508 |  | 1,427,422 |
Debtors | 7 | 170,894 |  | 177,564 |
Cash at bank and in hand |  | 8,726 |  | 62,098 |
|  | 1,697,128 |  | 1,667,084 |
Creditors: Amounts Falling Due Within One Year | 8 | (78,317 ) |  | (171,742 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,618,811 |  | 1,495,342
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,938,532 |  | 1,818,616
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (4,058,939 ) |  | (3,636,591 )
NET LIABILITIES |  |  | (2,120,407 ) |  | (1,817,975 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (2,120,507 ) |  | (1,818,075 )
SHAREHOLDERS' FUNDS |  |  | (2,120,407) |  | (1,817,975)

Page 1
Page 2
Rofgo Racing Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Chown Director
4 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Rofgo Racing Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Rofgo Racing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09067516 . The registered office is Rofgo Park Duke Street, Micheldever, Winchester, SO21 3DN.
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:

Plant & Machinery | 33.33% straight line
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 33.3% reducing balance
Computer Equipment | 33.3% 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Investments
The investments are held at cost as the value of the investment could only be determined on sale of the investment. The investment is not held for resale purposes.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
Rofgo Racing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 49,248 | 19,125 | 8,100 | 12,173 | 88,646
Additions | - | - | - | 749 | 749
As at 30 June 2025 | 49,248 | 19,125 | 8,100 | 12,922 | 89,395
Depreciation
As at 1 July 2024 | 48,259 | 15,114 | 8,100 | 7,507 | 78,980
Provided during the period | 456 | 802 | - | 3,044 | 4,302
As at 30 June 2025 | 48,715 | 15,916 | 8,100 | 10,551 | 83,282
Net Book Value
As at 30 June 2025 | 533 | 3,209 | - | 2,371 | 6,113
As at 1 July 2024 | 989 | 4,011 | - | 4,666 | 9,666

5. Investments

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 313,608
As at 30 June 2025 | 313,608
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 313,608
As at 1 July 2024 | 313,608

Investments includes the cost of a high value vehicle owned by the company. The value would depend on the purchaser, the vehicle is not held for resale purposes and as such is included at cost. The value is considered to be higher than the cost price.
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 462,453 |  | 467,547
Work in progress | 1,055,055 |  | 959,875
| 1,517,508 |  | 1,427,422

Page 4
Page 5
Rofgo Racing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 65,232 |  | 151,747
Other debtors | 105,662 |  | 25,817
| 170,894 |  | 177,564

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 59,499 |  | 115,990
Other creditors | 16,072 |  | 43,080
Taxation and social security | 2,746 |  | 12,672
| 78,317 |  | 171,742

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 4,058,939 |  | 3,636,591

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5