Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10352079 Mr Raj Makvana iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10352079 2024-08-31 10352079 2025-08-31 10352079 2024-09-01 2025-08-31 10352079 frs-core:CurrentFinancialInstruments 2025-08-31 10352079 frs-core:PlantMachinery 2025-08-31 10352079 frs-core:PlantMachinery 2024-09-01 2025-08-31 10352079 frs-core:PlantMachinery 2024-08-31 10352079 frs-core:ShareCapital 2025-08-31 10352079 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10352079 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10352079 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10352079 frs-bus:SmallEntities 2024-09-01 2025-08-31 10352079 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10352079 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10352079 frs-bus:Director1 2024-09-01 2025-08-31 10352079 frs-countries:EnglandWales 2024-09-01 2025-08-31 10352079 2023-08-31 10352079 2024-08-31 10352079 2023-09-01 2024-08-31 10352079 frs-core:CurrentFinancialInstruments 2024-08-31 10352079 frs-core:ShareCapital 2024-08-31 10352079 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10352079
First Comes Rock Ltd
Financial Statements
For The Year Ended 31 August 2025
1A Accountancy
Chartered Certified Accountants
262 Catherine Street
Diamond Business Building
Leicester
LE4 6GD
First Comes Rock Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
First Comes Rock Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10352079

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | (13 ) |  | (13 )
|  |  | (13 ) |  | (13 )
CURRENT ASSETS
Debtors | 5 | 73,412 |  | 73,470 |
Cash at bank and in hand |  | 3,009 |  | 3,674 |
|  | 76,421 |  | 77,144 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,421 ) |  | (5,144 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 72,000 |  | 72,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 71,987 |  | 71,987
NET ASSETS |  |  | 71,987 |  | 71,987
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 71,887 |  | 71,887
SHAREHOLDERS' FUNDS |  |  | 71,987 |  | 71,987

Page 1
Page 2
First Comes Rock Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Raj Makvana Director
10/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
First Comes Rock Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
First Comes Rock Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10352079 . The registered office is 22 Colling Close, Loughborough, Leicestershire, LE11 5EP.
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. 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 | 20%

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 September 2024 | 197
As at 31 August 2025 | 197
Depreciation
As at 1 September 2024 | 210
As at 31 August 2025 | 210
Net Book Value
As at 31 August 2025 | (13 )
As at 1 September 2024 | (13 )

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | 73,412 |  | 73,470

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,671 |  | 4,394
Accruals and deferred income | 750 |  | 750
| 4,421 |  | 5,144

Page 3
Page 4
First Comes Rock Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Share Capital

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

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 4