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Registered number: 08152227
Rose Partners Ltd
Financial Statements
For The Year Ended 29 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08152227
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 238,325 387,532
238,325 387,532
CURRENT ASSETS
Debtors 5 47,395 324,982
Cash at bank and in hand 578,218 2,036
625,613 327,018
Creditors: Amounts Falling Due Within One Year 6 (369,777 ) (230,192 )
NET CURRENT ASSETS (LIABILITIES) 255,836 96,826
TOTAL ASSETS LESS CURRENT LIABILITIES 494,161 484,358
PROVISIONS FOR LIABILITIES
Deferred Taxation (552 ) (304 )
NET ASSETS 493,609 484,054
CAPITAL AND RESERVES
Called up share capital 7 100 100
Other reserves 2,500,000 1,500,000
Profit and Loss Account (2,006,491 ) (1,016,046 )
SHAREHOLDERS' FUNDS 493,609 484,054
Page 1
Page 2
For the year ending 29 July 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 Twysden Moore
Director
28/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rose Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08152227 . The registered office is Unit 14 Greenway Farm, Bath Road, Wick, Bristol, BS30 5RL.
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 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 20% straight line
Fixtures & Fittings 25% straight line
Some Motor Vehicles are depreciated up to a residual value.
Investment Assets and some Motor Vehicles are initially valued at cost and then reviewed for impairment annually. They are 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.
2.4. 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.
2.5. 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 year 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 asset reflects 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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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 3 3
3 3
4. Tangible Assets
Investment Assets Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 30 July 2024 242,380 143,490 6,195 392,065
Additions - - 1,896 1,896
As at 29 July 2025 242,380 143,490 8,091 393,961
Depreciation
As at 30 July 2024 - - 4,533 4,533
Provided during the period - 64,867 1,351 66,218
Impairment losses 75,840 9,045 - 84,885
As at 29 July 2025 75,840 73,912 5,884 155,636
Net Book Value
As at 29 July 2025 166,540 69,578 2,207 238,325
As at 30 July 2024 242,380 143,490 1,662 387,532
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,501 55,300
Prepayments and accrued income 5,359 250,428
Other taxes and social security 27,674 19,254
Amounts owed by group undertakings 2,861 -
47,395 324,982
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 80,280 29,572
Other creditors 154,956 5,064
Directors' loan accounts 134,541 195,556
369,777 230,192
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
Rose HSS Ltd
During the period costs of £14,450 were paid on behalf of Rose HSS Ltd which is a company with a common directors and shareholders. During the year, invoices of £11,589 were raised to Rose HSS Ltd, of which £11,589 (2024: £0) was outstanding at the end of the period.
At the end of the period, a debtor balance of £2,861 (2024: £0) was outstanding.
9. Controlling Party
There is no ultimate controlling party of the company.
10. Capital Contribution
During the year, funds of £1,000,000 were received from an individual and converted into equity through a capital contribution.
These funds were originally classified as a financial liability, but were reclassified to equity in accordance with the terms agreed with the individual. 
The conversion did not involve the issuance of additional shares and was recorded in the capital contribution reserve. The transaction strengthens the company's equity position and reduces its financial leverage.
This amount is non-interest bearing and is not repayable.
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