Acorah Software Products - Accounts Production 19.2.350 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 14179126 Ms E Knowles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14179126 2024-06-30 14179126 2025-06-30 14179126 2024-07-01 2025-06-30 14179126 frs-core:CurrentFinancialInstruments 2025-06-30 14179126 frs-core:ComputerEquipment 2024-07-01 2025-06-30 14179126 frs-core:FurnitureFittings 2025-06-30 14179126 frs-core:FurnitureFittings 2024-07-01 2025-06-30 14179126 frs-core:FurnitureFittings 2024-06-30 14179126 frs-core:ShareCapital 2025-06-30 14179126 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14179126 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14179126 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14179126 frs-bus:SmallEntities 2024-07-01 2025-06-30 14179126 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14179126 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14179126 frs-bus:Director1 2024-07-01 2025-06-30 14179126 frs-countries:EnglandWales 2024-07-01 2025-06-30 14179126 2023-06-30 14179126 2024-06-30 14179126 2023-07-01 2024-06-30 14179126 frs-core:CurrentFinancialInstruments 2024-06-30 14179126 frs-core:ShareCapital 2024-06-30 14179126 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14179126
Emma Lucy Rocks Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Halliday Styan LLP
Emma Lucy Rocks Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Emma Lucy Rocks Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14179126

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,018 |  | 914
|  |  | 2,018 |  | 914
CURRENT ASSETS
Stocks | 5 | 4,898 |  | 3,418 |
Debtors | 6 | 24,759 |  | 6,831 |
Cash at bank and in hand |  | 145 |  | 5,178 |
|  | 29,802 |  | 15,427 |
Creditors: Amounts Falling Due Within One Year | 7 | (24,569 ) |  | 4,752 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,233 |  | 20,179
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,251 |  | 21,093
NET ASSETS |  |  | 7,251 |  | 21,093
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 7,250 |  | 21,092
SHAREHOLDERS' FUNDS |  |  | 7,251 |  | 21,093

Page 1
Page 2
Emma Lucy Rocks Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 her 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

Ms E Knowles Director
21/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Emma Lucy Rocks Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Emma Lucy Rocks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14179126 . The registered office is 18 Central Avenue, Fulham Riverside, London, SW6 2QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland, Section 1A (Small Entities), and the Companies Act 2006.
The financial statements are prepared under the historical cost convention and in sterling, which is the functional and presentational currency of the company. The company qualifies as a small company under the Companies Act 2006 and has taken advantage of the reduced disclosure exemptions available to small entities.
2.2. Going Concern Disclosure
The directors have considered the Company’s financial position and cash flow forecasts for a period of at least twelve months from the date of approval of these financial statements. Based on this assessment, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, the financial statements have been prepared on the going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. No revenue is recognised in respect of services not yet performed at the reporting date.
Sale of goods:
Revenue from the sale of goods is recognised at the fair value of consideration received or receivable, net of returns and discounts. The company recognises revenue in accordance with FRS 102 Section 23 - Revenue from Contracts with Customers. Revenue is recognised when control of the goods has been transferred to the customer, which is deemed to occur on dispatch.
Rendering of services:
Revenue represents the fair value of consideration received or receivable for services provided. The company recognises revenue in accordance with FRS 102 Section 23 – Revenue from Contracts with Customers. Revenue is recognised at the point the performance obligation is satisfied. This is deemed to be when the service has been provided to the customer.
2.4. 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:

Fixtures & Fittings | Straight line basis over 5 years
Computer Equipment | Straight line basis over 3 years

Expenditure on tangible fixed assets below the company’s capitalisation threshold is charged to the profit and loss account as incurred. The company’s capitalisation threshold is £350.
2.5. Stocks and Work in Progress
Stock is stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. Cost is determined using a first-in, first-out basis and includes all direct costs and an appropriate proportion of fixed and variable overheads incurred in bringing inventories to their present location and condition.
Page 3
Page 4
Emma Lucy Rocks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Financial Instruments
The Company holds basic financial instruments only, including cash at bank, bank overdrafts, trade and other creditors, and director loan balances.
Financial instruments are initially recognised at transaction price. Subsequently, financial assets and financial liabilities are measured at amortised cost using the effective interest method, where applicable.
Cash and cash equivalents comprise cash at bank and in hand. Trade creditors and other payables are recognised at the amount payable. Director loan balances are recognised at the amount receivable or payable. The bank overdraft is recognised as a current liability.
2.7. Taxation
The tax expense recognised in the Income Statement represents the sum of current and deferred tax recognised in the period and is recognised in accordance with FRS 102. Current tax is measured at the amounts expected to be paid to HM Revenue & Customs, using tax rates and laws that have been enacted or substantively enacted at the balance sheet date.
A current tax liability is recognised in the balance sheet in respect of corporation tax payable for the year and any outstanding corporation tax liability relating to prior years.
No deferred tax is recognised as the company has no material timing differences between the accounting and tax treatment of income and expenditure at the balance sheet date.
2.8. Impairment
Assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If such indication exists, the recoverable amount is estimated and an impairment loss is recognised if the carrying amount exceeds the recoverable amount.
2.9. Directors loans
Transactions between the company and its directors are recognised through director loan accounts. Amounts advanced to or from directors are recorded at the amount receivable or payable and are classified as current or non-current based on their expected settlement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 4,169
As at 30 June 2025 | 4,169
Depreciation
As at 1 July 2024 | 1,037
Provided during the period | 1,114
As at 30 June 2025 | 2,151
Net Book Value
As at 30 June 2025 | 2,018
As at 1 July 2024 | 3,132

Page 4
Page 5
Emma Lucy Rocks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,898 |  | 3,418

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 24,759 |  | 6,831

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,922 |  | -
Other creditors | 13,682 |  | (13,099)
Taxation and social security | 5,965 |  | 8,347
| 24,569 |  | (4,752 )

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | - |  | 15,000

No dividends were declared or paid during the financial year.
10. Post Balance Sheet Events
The directors have assessed events occurring after the reporting date and up to the date of approval of these financial statements.
No events requiring adjustment to, or disclosure in, the financial statements have been identified.
Page 5
Page 6
Emma Lucy Rocks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
11. Related Party Transactions
Transactions with director controlled companies:
During the year, the company entered into the following transactions with companies wholly owned by the director:
(a) Shared services and reimbursements
The company was recharged and reimbursed by related companies for shared services.
Total net expense recharged during the year: £4,344
Amount outstanding at the year end: £0 (2024: £0)
The recharges were based on an allocation of actual costs incurred and were settled in cash during the year.
(b) Related party loans
The company received and provided loan finance from related companies under the common control of the director.
Total net amount loaned during the year: £100
Balance outstanding at the year end: £14,485 (2024: £14,585)
The loans are unsecured, interest free and repayable on demand. There were no guarantees given or received in respect of these balances.
Transactions with related parties have been aggregated where appropriate in accordance with FRS 102 paragraph 33.14.
Transactions with companies controlled by close family member:
(a) Related party loans
During the year, the company received loan finance from a company wholly owned by a close family member of the director.
Total net amount loaned during the year: £2,670
Balance outstanding at the year end: £2,670 (2024: £0)
The loans are unsecured, interest free and are repayable on demand. No guarantees were given or received in respect of these balances.
Transactions with close family members:
(a) Related party loan
During the year, the company received loan finance from a close family member of the director.
Total amount loaned during the year: £1,103
Balance outstanding at the year end: £1,013 (2024: £0)
The loans are unsecured, interest free and are repayable on demand. No guarantees were given or received in respect of these balances.
Transactions with directors:
During the year, the company incurred and settled certain personal expenditure on behalf of the director. These amounts have been treated as a debit balance on the director’s loan account.
The amount owed by the director to the company at the year end is £10,264.20 (2024: £6,145.10).
The balance is unsecured and interest free.
Page 6