Acorah Software Products - Accounts Production 18.1.200 false true 30 April 2024 1 February 2023 false 1 May 2024 30 April 2025 30 April 2025 13835259 Mrs Margaret Gallagher Mr Paul Gallagher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13835259 2024-04-30 13835259 2025-04-30 13835259 2024-05-01 2025-04-30 13835259 frs-core:MotorVehicles 2024-05-01 2025-04-30 13835259 frs-core:PlantMachinery 2025-04-30 13835259 frs-core:PlantMachinery 2024-05-01 2025-04-30 13835259 frs-core:PlantMachinery 2024-04-30 13835259 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13835259 frs-bus:CompanyLimitedByGuarantee 2024-05-01 2025-04-30 13835259 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 13835259 frs-bus:SmallEntities 2024-05-01 2025-04-30 13835259 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13835259 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13835259 frs-bus:Director1 2024-05-01 2025-04-30 13835259 frs-bus:Director2 2024-05-01 2025-04-30 13835259 frs-countries:EnglandWales 2024-05-01 2025-04-30 13835259 2023-01-31 13835259 2024-04-30 13835259 2023-02-01 2024-04-30 13835259 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 13835259
Rookie Racing Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Clear Accounting Limited
Parc Gwyddoniaeth Menai
Gaerwen
Ynys Mon
LL60 6AG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13835259
30 April 2025 30 April 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,358 1,550
1,358 1,550
CURRENT ASSETS
Cash at bank and in hand 97 33
97 33
Creditors: Amounts Falling Due Within One Year 5 (1,917 ) (1,430 )
NET CURRENT ASSETS (LIABILITIES) (1,820 ) (1,397 )
TOTAL ASSETS LESS CURRENT LIABILITIES (462 ) 153
NET (LIABILITIES)/ASSETS (462 ) 153
Income and Expenditure Account (462 ) 153
MEMBERS' FUNDS (462) 153
For the year ending 30 April 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 Income and Expenditure Account.
On behalf of the board
Mr Paul Gallagher
Director
28th April 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Rookie Racing Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 13835259 . The registered office is C/O Clear Accounting Ltd , Conwy Business Centre, Llandudno Junction, Conwy, LL31 9XX.
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 25% reducing balance
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2024 2,823
Additions 261
As at 30 April 2025 3,084
Depreciation
As at 1 May 2024 1,273
Provided during the period 453
As at 30 April 2025 1,726
Net Book Value
As at 30 April 2025 1,358
As at 1 May 2024 1,550
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
30 April 2025 30 April 2024
£ £
Other creditors 1,917 1,430
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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