Acorah Software Products - Accounts Production 19.2.450 false true false 12 September 2024 30 September 2025 30 September 2025 15953106 Mrs Susan Devonport iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15953106 2024-09-11 15953106 2025-09-30 15953106 2024-09-12 2025-09-30 15953106 frs-core:PlantMachinery 2024-09-12 2025-09-30 15953106 frs-core:ShareCapital 2025-09-30 15953106 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15953106 frs-bus:PrivateLimitedCompanyLtd 2024-09-12 2025-09-30 15953106 frs-bus:AbridgedAccounts 2024-09-12 2025-09-30 15953106 frs-bus:SmallEntities 2024-09-12 2025-09-30 15953106 frs-bus:AuditExempt-NoAccountantsReport 2024-09-12 2025-09-30 15953106 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-12 2025-09-30 15953106 frs-bus:Director1 2024-09-12 2025-09-30 15953106 frs-countries:EnglandWales 2024-09-12 2025-09-30
Registered number: 15953106
Rowan Tree Learning Ltd
Unaudited ABRIDGED Financial Statements
For the Period 12 September 2024 to 30 September 2025
Rowan Tree Learning Ltd
Contents
Contents

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

Page 1
Rowan Tree Learning Ltd
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 15953106

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 536
|  |  | 536
CURRENT ASSETS
Debtors |  | 455 |
Cash at bank and in hand |  | 442 |
|  | 897 |
Creditors: Amounts Falling Due Within One Year |  | (13,119 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,222 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (11,686 )
NET LIABILITIES |  |  | (11,686 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1
Profit and Loss Account |  |  | (11,687 )
SHAREHOLDERS' FUNDS |  |  | (11,686)

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Rowan Tree Learning Ltd
Abridged Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Susan Devonport Director
3rd June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Rowan Tree Learning Ltd
Notes to the Abridged Financial Statements
For the Period 12 September 2024 to 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Rowan Tree Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15953106 . The registered office is Unit 5 Grange Farm Grange Road, Tiptree, Colchester, CO5 0QQ.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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 | 25% straight line

3. Average Number of Employees
Average number of employees, including directors, during the period was: 7
7
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 12 September 2024 | -
Additions | 715
As at 30 September 2025 | 715
Depreciation
As at 12 September 2024 | -
Provided during the period | 179
As at 30 September 2025 | 179
Net Book Value
As at 30 September 2025 | 536
As at 12 September 2024 | -

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Rowan Tree Learning Ltd
Notes to the Abridged Financial Statements (continued)
For the Period 12 September 2024 to 30 September 2025
5. Share Capital

| 30 September 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

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