Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09290417 Mr M Woodroffe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09290417 2024-10-31 09290417 2025-10-31 09290417 2024-11-01 2025-10-31 09290417 frs-core:CurrentFinancialInstruments 2025-10-31 09290417 frs-core:Non-currentFinancialInstruments 2025-10-31 09290417 frs-core:ComputerEquipment 2025-10-31 09290417 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09290417 frs-core:ComputerEquipment 2024-10-31 09290417 frs-core:FurnitureFittings 2025-10-31 09290417 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09290417 frs-core:FurnitureFittings 2024-10-31 09290417 frs-core:MotorVehicles 2025-10-31 09290417 frs-core:MotorVehicles 2024-11-01 2025-10-31 09290417 frs-core:MotorVehicles 2024-10-31 09290417 frs-core:RevaluationReserve 2025-10-31 09290417 frs-core:ShareCapital 2025-10-31 09290417 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09290417 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09290417 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09290417 frs-bus:SmallEntities 2024-11-01 2025-10-31 09290417 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09290417 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09290417 frs-bus:Director1 2024-11-01 2025-10-31 09290417 frs-countries:EnglandWales 2024-11-01 2025-10-31 09290417 2023-10-31 09290417 2024-10-31 09290417 2023-11-01 2024-10-31 09290417 frs-core:CurrentFinancialInstruments 2024-10-31 09290417 frs-core:Non-currentFinancialInstruments 2024-10-31 09290417 frs-core:RevaluationReserve 2024-10-31 09290417 frs-core:ShareCapital 2024-10-31 09290417 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09290417
Rooster Property Investments Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Rooster Property Investments Limited
Contents
Contents

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

Page 1
Rooster Property Investments Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09290417

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 32,852 |  | 6,313
Investment Properties | 5 |  | 6,332,416 |  | 5,402,500
|  |  | 6,365,268 |  | 5,408,813
CURRENT ASSETS
Debtors | 6 | 29,585 |  | 53,072 |
Cash at bank and in hand |  | 12,030 |  | 1,088,197 |
|  | 41,615 |  | 1,141,269 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,417,379 ) |  | (4,212,194 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,375,764 ) |  | (3,070,925 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,989,504 |  | 2,337,888
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,092,261 ) |  | (1,263,796 )
PROVISIONS FOR LIABILITIES
Deferred taxation |  |  | (124,143 ) |  | (186,719 )
NET ASSETS |  |  | 773,100 |  | 887,373
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve |  |  | 191,158 |  | 191,158
Profit and Loss Account |  |  | 581,842 |  | 696,115
SHAREHOLDERS' FUNDS |  |  | 773,100 |  | 887,373

Page 1
Page 2
Rooster Property Investments Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 his 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 M Woodroffe Director
4 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Rooster Property Investments Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Rooster Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09290417 . The registered office is 42 Tyndall Court, Commerce Road, Lynch Wood, Peterborough, PE2 6LR.
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:

Motor vehicles | 25% on reducing balance basis
Fixtures & fittings | 15% on reducing balance basis
Office equipment | 20% on reducing balance baisis

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. 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 or deferred 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.
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Rooster Property Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable.
2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method
2.9. Finance costs
Finance costs are charged to profit and loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are intially recognised as a reduction in the proceeds of the associated capital instrument.
2.10. Interest income
Interest income is recognised in the profit and loss using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible assets

| Motor vehicles | Fixtures & fittings | Office equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 November 2024 | 7,995 | 4,058 | 6,504 | 18,557
Additions | 30,018 | - | - | 30,018
Disposals | (7,995 ) | - | (1,930 ) | (9,925 )
As at 31 October 2025 | 30,018 | 4,058 | 4,574 | 38,650
Depreciation
As at 1 November 2024 | 7,596 | 2,839 | 1,809 | 12,244
Provided during the period | 1,251 | 183 | 762 | 2,196
Disposals | (7,596 ) | - | (1,046 ) | (8,642 )
As at 31 October 2025 | 1,251 | 3,022 | 1,525 | 5,798
Net Book Value
As at 31 October 2025 | 28,767 | 1,036 | 3,049 | 32,852
As at 1 November 2024 | 399 | 1,219 | 4,695 | 6,313

Page 4
Page 5
Rooster Property Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 5,402,500
Additions | 1,204,506
Revaluations | (274,590)
As at 31 October 2025 | 6,332,416

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28,180 |  | 26,040
Other debtors | 1,405 |  | 27,032
| 29,585 |  | 53,072

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,105 |  | 5,979
Bank loans and overdrafts | 6,093 |  | 5,434
Other creditors | 4,382,937 |  | 4,171,510
Taxation and social security | 23,244 |  | 29,271
| 4,417,379 |  | 4,212,194

Bank loans of £6,093 (2024: £5,434), due within one year, are secured by the company.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,092,261 |  | 1,263,796

Bank loans of £1,092,261 (2024: £1,263,796), due after more than one year, are secured by the company.
£1,067,888 of the £1,092,261 (2024: £1,242,059 of the £1,263,796) is repayable after 5 years.
9. Share Capital

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

10. Related Party Transactions
During the year the director loaned the company monies. The balance owing to the director at the year end totalled £4,375,678 (2024: £4,163,882). No interest has been changed on this loan. This loan is included within other creditors.
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