Acorah Software Products - Accounts Production 16.8.310 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04579168 Mr Daniel Peter Ms G Marra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04579168 2024-03-31 04579168 2025-03-31 04579168 2024-04-01 2025-03-31 04579168 frs-core:CurrentFinancialInstruments 2025-03-31 04579168 frs-core:Non-currentFinancialInstruments 2025-03-31 04579168 frs-core:PlantMachinery 2025-03-31 04579168 frs-core:PlantMachinery 2024-04-01 2025-03-31 04579168 frs-core:PlantMachinery 2024-03-31 04579168 frs-core:ShareCapital 2025-03-31 04579168 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04579168 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04579168 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04579168 frs-bus:SmallEntities 2024-04-01 2025-03-31 04579168 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04579168 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04579168 frs-bus:Director1 2024-04-01 2025-03-31 04579168 frs-bus:Director2 2024-04-01 2025-03-31 04579168 frs-countries:EnglandWales 2024-04-01 2025-03-31 04579168 2023-03-31 04579168 2024-03-31 04579168 2023-04-01 2024-03-31 04579168 frs-core:CurrentFinancialInstruments 2024-03-31 04579168 frs-core:Non-currentFinancialInstruments 2024-03-31 04579168 frs-core:ShareCapital 2024-03-31 04579168 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04579168
Rocque Investments Limited
Financial Statements
For The Year Ended 31 March 2025
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Rocque Investments Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Rocque Investments Limited
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Rocque Investments Limited for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rocque Investments Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Rocque Investments Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Rocque Investments Limited and state those matters that we have agreed to state to the directors of Rocque Investments Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rocque Investments Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Rocque Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rocque Investments Limited . You consider that Rocque Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Rocque Investments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

CKR
24 March 2026

C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Rocque Investments Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04579168

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 981 |  | 179
Investment Properties | 5 |  | 1,944,849 |  | 1,373,142
|  |  | 1,945,830 |  | 1,373,321
CURRENT ASSETS
Cash at bank and in hand |  | 50,654 |  | 53,266 |
|  | 50,654 |  | 53,266 |
Creditors: Amounts Falling Due Within One Year | 6 | (751,042 ) |  | (811,400 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (700,388 ) |  | (758,134 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,245,442 |  | 615,187
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,442,829 ) |  | (740,882 )
NET LIABILITIES |  |  | (197,387 ) |  | (125,695 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (197,487 ) |  | (125,795 )
SHAREHOLDERS' FUNDS |  |  | (197,387) |  | (125,695)

Page 2
Page 3
Rocque Investments Limited
Balance Sheet (continued)
As At 31 March 2025
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 Daniel Peter Director
24 March 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Rocque Investments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Rocque Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04579168 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.
At the balance sheet date, the company’s liability for the year ended 31 March 2025 exceeds its assets. The directors of the company have sought assurance from the creditors that their debts will not be called in within the next twelve months.
The directors have therefore deemed it appropriate that the financial statements be prepared on the going concern basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% reducing balance basis

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 3,490
Additions | 1,129
As at 31 March 2025 | 4,619
Depreciation
As at 1 April 2024 | 3,311
Provided during the period | 327
As at 31 March 2025 | 3,638
Net Book Value
As at 31 March 2025 | 981
As at 1 April 2024 | 179

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

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 1,373,142
Additions | 571,707
As at 31 March 2025 | 1,944,849

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 60,212 |  | 73,343
Bank loans and overdrafts | 9,730 |  | 225,626
Other creditors | 1,065 |  | 14,407
Accruals & deferred income | 34,000 |  | 5,280
Directors' loan accounts | 142,285 |  | 233,994
Amounts owed to associates | 503,750 |  | 258,750
| 751,042 |  | 811,400

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Mortgage loans | 1,442,829 |  | 740,882

8. Share Capital

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

Page 5