Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05998336 Mrs S G Smith Mrs S K Holiday Mr D Lusher Ms C A Redman Lusher Mr S J Redman-Lusher Mr S J Redman-Lusher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05998336 2024-08-31 05998336 2025-08-31 05998336 2024-09-01 2025-08-31 05998336 frs-core:CurrentFinancialInstruments 2025-08-31 05998336 frs-core:BetweenOneFiveYears 2025-08-31 05998336 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 05998336 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 05998336 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 05998336 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 05998336 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 05998336 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 05998336 frs-core:MotorVehicles 2025-08-31 05998336 frs-core:MotorVehicles 2024-09-01 2025-08-31 05998336 frs-core:MotorVehicles 2024-08-31 05998336 frs-core:OtherResidualIntangibleAssets 2025-08-31 05998336 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 05998336 frs-core:OtherResidualIntangibleAssets 2024-08-31 05998336 frs-core:PlantMachinery 2025-08-31 05998336 frs-core:PlantMachinery 2024-09-01 2025-08-31 05998336 frs-core:PlantMachinery 2024-08-31 05998336 frs-core:WithinOneYear 2025-08-31 05998336 frs-core:ShareCapital 2025-08-31 05998336 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05998336 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05998336 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05998336 frs-bus:SmallEntities 2024-09-01 2025-08-31 05998336 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05998336 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05998336 frs-core:CostValuation 2024-08-31 05998336 frs-core:AdditionsToInvestments 2025-08-31 05998336 frs-core:CostValuation 2025-08-31 05998336 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 05998336 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 05998336 frs-bus:Director1 2024-09-01 2025-08-31 05998336 frs-bus:Director2 2024-09-01 2025-08-31 05998336 frs-bus:Director3 2024-09-01 2025-08-31 05998336 frs-bus:Director4 2024-09-01 2025-08-31 05998336 frs-bus:Director5 2024-09-01 2025-08-31 05998336 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 05998336 frs-countries:EnglandWales 2024-09-01 2025-08-31 05998336 2023-08-31 05998336 2024-08-31 05998336 2023-09-01 2024-08-31 05998336 frs-core:CurrentFinancialInstruments 2024-08-31 05998336 frs-core:BetweenOneFiveYears 2024-08-31 05998336 frs-core:WithinOneYear 2024-08-31 05998336 frs-core:ShareCapital 2024-08-31 05998336 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05998336
Rock Choir Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Rock Choir Ltd
Contents
Contents

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

Page 1
Rock Choir Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 05998336

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 40,931 |  | 27,667
Tangible Assets | 5 |  | 74,428 |  | 91,854
Investments | 6 |  | 1 |  | -
|  |  | 115,360 |  | 119,521
CURRENT ASSETS
Stocks | 7 | 898 |  | 1,183 |
Debtors | 8 | 1,264,544 |  | 869,038 |
Cash at bank and in hand |  | 842,506 |  | 702,839 |
|  | 2,107,948 |  | 1,573,060 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,263,993 ) |  | (1,074,251 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 843,955 |  | 498,809
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 959,315 |  | 618,330
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,756 ) |  | (18,651 )
NET ASSETS |  |  | 946,559 |  | 599,679
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 946,459 |  | 599,579
SHAREHOLDERS' FUNDS |  |  | 946,559 |  | 599,679

Page 1
Page 2
Rock Choir 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 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.
On behalf of the board

Mrs S K Holiday Director
20/05/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Rock Choir Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Rock Choir Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05998336 . The registered office is Unit 7 Hurlands Business Centre, Farnham, Surrey, GU9 9JE.
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 from annual membership subscriptions is due throughout the year and recognised accordingly. Income from shows and workshops is recognised using the date of the event.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Trademarks are being amortised evenly over their estimated useful life of ten years. The legal costs associated with the trademark is expensed to the profit and loss account immediately and not capitalised.
Development costs have been capitalised where they relate to the ongoing development of an interactive website and app that will offer tools for members and choir leaders. They are being amortised evenly over their estimated useful life of five years.
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:

Leasehold | 20% on cost
Plant & Machinery | 20% on cost
Motor Vehicles | 33% on cost

Additions will only be capitalised if the cost is in excess of £500.
Page 3
Page 4
Rock Choir Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Investments
Investments in subsidiary undertakings are valued at cost, but are reviewed annually for impairment.
3. Average Number of Employees
Average number of employees during the year was as follows: 52 (2024: 50)
52 50
Page 4
Page 5
Rock Choir Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Other | Development Costs | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 23,178 | 320,286 | 343,464
Additions | 3,700 | 20,639 | 24,339
As at 31 August 2025 | 26,878 | 340,925 | 367,803
Amortisation
As at 1 September 2024 | 13,978 | 301,819 | 315,797
Provided during the period | 2,550 | 8,525 | 11,075
As at 31 August 2025 | 16,528 | 310,344 | 326,872
Net Book Value
As at 31 August 2025 | 10,350 | 30,581 | 40,931
As at 1 September 2024 | 9,200 | 18,467 | 27,667

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 115,443 | 116,743 | 53,690 | 285,876
Additions | 6,396 | 14,015 | - | 20,411
Disposals | - | (3,260 ) | - | (3,260 )
As at 31 August 2025 | 121,839 | 127,498 | 53,690 | 303,027
Depreciation
As at 1 September 2024 | 106,994 | 82,554 | 4,474 | 194,022
Provided during the period | 7,871 | 11,496 | 17,897 | 37,264
Disposals | - | (2,687 ) | - | (2,687 )
As at 31 August 2025 | 114,865 | 91,363 | 22,371 | 228,599
Net Book Value
As at 31 August 2025 | 6,974 | 36,135 | 31,319 | 74,428
As at 1 September 2024 | 8,449 | 34,189 | 49,216 | 91,854

Page 5
Page 6
Rock Choir Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | -
Additions | 1
As at 31 August 2025 | 1
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 1
As at 1 September 2024 | -

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 898 |  | 1,183

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,929 |  | 16,935
Amounts owed by participating interests | 283,383 |  | 247,675
Other debtors | 964,232 |  | 604,428
| 1,264,544 |  | 869,038

Included in debtors are amounts due from the subsidiary undertaking and from companies under common control. These loans are interest free and are repayable upon demand, although the directors have confirmed that they will not withdraw the company's financial support to the detriment of those companies or their creditors.
At the year end the company was owed £300,000 from Ms C A Redman-Lusher and Mr SJ Redman-Lusher. The loan is interest free and repayable on demand. This loan was repaid in full after the year end.
Page 6
Page 7
Rock Choir Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 93,683 |  | 90,074
Other creditors | 472,350 |  | 474,377
Taxation and social security | 697,960 |  | 509,800
| 1,263,993 |  | 1,074,251

10. Share Capital

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

11. Contingent Liabilities
The company has a commitment to its distributor for old branded finished stock that it holds on the company's behalf. As the contract relating to this stock is ongoing, there is no cost to the stock. A charge would only arise if the contract were to be cancelled. No costs relating to this have been recorded in the accounts.
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 64,754 |  | 64,754
Later than one year and not later than five years | 188,865 |  | 253,620
| 253,619 |  | 318,374

Page 7