Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12945146 Ronalds Birznieks the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12945146 2024-10-31 12945146 2025-10-31 12945146 2024-11-01 2025-10-31 12945146 frs-core:CurrentFinancialInstruments 2025-10-31 12945146 frs-core:FurnitureFittings 2025-10-31 12945146 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12945146 frs-core:FurnitureFittings 2024-10-31 12945146 frs-core:ShareCapital 2025-10-31 12945146 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12945146 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12945146 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12945146 frs-bus:SmallEntities 2024-11-01 2025-10-31 12945146 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12945146 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12945146 1 2024-11-01 2025-10-31 12945146 frs-bus:Director1 2024-11-01 2025-10-31 12945146 frs-countries:EnglandWales 2024-11-01 2025-10-31 12945146 2023-10-31 12945146 2024-10-31 12945146 2023-11-01 2024-10-31 12945146 frs-core:CurrentFinancialInstruments 2024-10-31 12945146 frs-core:ShareCapital 2024-10-31 12945146 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12945146
Roniss Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Roniss Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Roniss Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12945146

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,471 |  | 1,731
|  |  | 1,471 |  | 1,731
CURRENT ASSETS
Debtors | 5 | 38,556 |  | 34,668 |
Cash at bank and in hand |  | 12,025 |  | 15,446 |
|  | 50,581 |  | 50,114 |
Creditors: Amounts Falling Due Within One Year | 6 | (38,634 ) |  | (38,372 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,947 |  | 11,742
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,418 |  | 13,473
NET ASSETS |  |  | 13,418 |  | 13,473
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 13,408 |  | 13,463
SHAREHOLDERS' FUNDS |  |  | 13,418 |  | 13,473

Page 1
Page 2
Roniss Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Ronalds Birznieks Director
26 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Roniss Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Roniss Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12945146 . The registered office is 809 Salisbury House, Finsbury Circus, England, London, EC2M 7AQ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Rendering of services
Turnover comprises income from property management services and is recognised when it is probable that the economic benefits will flow to the entity, the amount of revenue can be measured reliably, and the service has been provided in accordance with the terms of the agreement.
Revenue is recognised as the services are rendered, typically in line with contractual billing terms or when the client is
invoiced for ongoing management services.
Interest income
Revenue is recognised as interest accrues using the effective interest method.
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:

Furniture, fixtures and equipment | 15% reducing balance

2.4. 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.
...CONTINUED
Page 3
Page 4
Roniss Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.4. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Furniture, fixtures and equipment
--- | ---
| £
Cost
As at 1 November 2024 | 2,086
As at 31 October 2025 | 2,086
Depreciation
As at 1 November 2024 | 355
Provided during the period | 260
As at 31 October 2025 | 615
Net Book Value
As at 31 October 2025 | 1,471
As at 1 November 2024 | 1,731

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 550 |  | -
Amounts owed by other related parties | 38,006 |  | 34,668
| 38,556 |  | 34,668

Page 4
Page 5
Roniss Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 48 |  | 1,906
Other creditors | 9,323 |  | 13,122
Accruals and deferred income | 3,875 |  | 3,600
Director's loan account | 25,388 |  | 19,744
| 38,634 |  | 38,372

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Related Party Transactions
Included in creditors due within one year is an amount of £25,388 (2024: £19,744 ) owed to its director. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £38,006 (2024: £34,668) owed by the company in which the director has beneficial interest.
Out of this balance, the company has charged interest at an annual rate of 4.5% on loan to TDK Trade Limited. The loan is due for repayment by 24th May 2023. The loan to BBCO Group Limited is interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of the ownership of 100% of the issued share capital in the company.
Page 5