Acorah Software Products - Accounts Production 19.2.350 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09864710 Z Ley S Ley J Baratta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09864710 2023-09-30 09864710 2024-09-30 09864710 2023-10-01 2024-09-30 09864710 frs-core:CurrentFinancialInstruments 2024-09-30 09864710 frs-core:ComputerEquipment 2023-10-01 2024-09-30 09864710 frs-core:FurnitureFittings 2023-10-01 2024-09-30 09864710 frs-core:PlantMachinery 2024-09-30 09864710 frs-core:PlantMachinery 2023-10-01 2024-09-30 09864710 frs-core:PlantMachinery 2023-09-30 09864710 frs-core:OtherReservesSubtotal 2024-09-30 09864710 frs-core:SharePremium 2024-09-30 09864710 frs-core:ShareCapital 2024-09-30 09864710 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09864710 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09864710 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09864710 frs-bus:SmallEntities 2023-10-01 2024-09-30 09864710 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09864710 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09864710 frs-bus:Director1 2023-10-01 2024-09-30 09864710 frs-bus:Director2 2023-10-01 2024-09-30 09864710 frs-bus:Director3 2023-10-01 2024-09-30 09864710 frs-countries:EnglandWales 2023-10-01 2024-09-30 09864710 2022-09-30 09864710 2023-09-30 09864710 2022-10-01 2023-09-30 09864710 frs-core:CurrentFinancialInstruments 2023-09-30 09864710 frs-core:OtherReservesSubtotal 2023-09-30 09864710 frs-core:SharePremium 2023-09-30 09864710 frs-core:ShareCapital 2023-09-30 09864710 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09864710
The Rockster Limited
Financial Statements
For The Year Ended 30 September 2024
Jones & Partners Limited
2nd Floor, Butler House
177-178 Tottenham Court Road
London
W1T 7AF
The Rockster Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
The Rockster Limited
Company Information
For The Year Ended 30 September 2024
Company Information

Directors | Z Ley
| S Ley
| J Baratta
Company Number | 09864710
Registered Office | Acre House
| 11/15 William Road
| London
| NW1 3ER
Accountants | Jones & Partners Limited
| 2nd Floor, Butler House
| 177-178 Tottenham Court Road
| London
| W1T 7AF

Page 1
Page 2
The Rockster Limited
Balance Sheet
As At 30 September 2024
Balance Sheet
Registered number: 09864710

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 949 |  | 676
|  |  | 949 |  | 676
CURRENT ASSETS
Stocks | 5 | 313,216 |  | 382,794 |
Debtors | 6 | 487,160 |  | 472,465 |
Cash at bank and in hand |  | 13,219 |  | 416 |
|  | 813,595 |  | 855,675 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,508,548 ) |  | (1,336,489 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (694,953 ) |  | (480,814 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (694,004 ) |  | (480,138 )
NET LIABILITIES |  |  | (694,004 ) |  | (480,138 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,356 |  | 1,356
Share premium account |  |  | 1,643,513 |  | 1,643,513
Other reserves |  |  | 90,771 |  | 90,771
Profit and Loss Account |  |  | (2,429,644 ) |  | (2,215,778 )
SHAREHOLDERS' FUNDS |  |  | (694,004) |  | (480,138)

Page 2
Page 3
The Rockster Limited
Balance Sheet (continued)
As At 30 September 2024
For the year ending 30 September 2024 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.
The financial statements were approved by the board of directors on 12 May 2026 and were signed on its behalf by:

S Ley Director
12 May 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
The Rockster Limited
Notes to the Financial Statements
For The Year Ended 30 September 2024
Notes to the Financial Statements
1. General Information
The Rockster Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09864710 . The registered office is Acre House, 11/15 William Road, London, NW1 3ER.
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 directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate due to the continued financial support from its creditors.
2.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.4. Research and Development
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date if the fair value can be measured reliably.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Research and development costs 5 years straight line
2.5. 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 | 5 years straight line
Fixtures & Fittings | 5 years straight line
Computer Equipment | 5 years straight line

Page 4
Page 5
The Rockster Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.7. 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.
2.8. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Page 5
Page 6
The Rockster Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
3. Average Number of Employees
Average number of employees, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 October 2023 | 20,238
Additions | 954
As at 30 September 2024 | 21,192
Depreciation
As at 1 October 2023 | 19,562
Provided during the period | 681
As at 30 September 2024 | 20,243
Net Book Value
As at 30 September 2024 | 949
As at 1 October 2023 | 676

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 313,216 |  | 382,794

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 473,828 |  | 464,000
Prepayments and accrued income | 2,433 |  | 252
Other debtors | 1,564 |  | 1,258
Corporation tax recoverable assets | 9,335 |  | -
VAT | - |  | 6,955
| 487,160 |  | 472,465

Page 6
Page 7
The Rockster Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 77,220 |  | 104,075
Corporation tax | 13,715 |  | -
Other taxes and social security | 4,615 |  | -
VAT | 1,020 |  | -
Net wages | 2,918 |  | 3,915
Other creditors | 1,402,472 |  | 1,221,939
Accruals and deferred income | 6,588 |  | 6,560
| 1,508,548 |  | 1,336,489

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,356 |  | 1,356

9. Related Party Transactions
At the year end the company owed £287,306 (2023: £236,449) to Life Partners Limited, a company under common control.
At the year end the company owed £181,456 (2023: £120,728) to Life Real Estate Limited, a company under common control.
At the year end the company owed £891,408 (2023: £822,460) to The Rockster Enterprises Limited, a company under common control based in Malta.
At the year end the company owed £42,302 (2023:£42,302) to The Rockster Petfood Europe Limited, a company under common control based in Ireland.
Page 7