Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11729113 Mr R Duffield Mrs K Duffield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11729113 2024-12-31 11729113 2025-12-31 11729113 2025-01-01 2025-12-31 11729113 frs-core:Non-currentFinancialInstruments 2025-12-31 11729113 frs-core:ShareCapital 2025-12-31 11729113 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11729113 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11729113 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 11729113 frs-bus:SmallEntities 2025-01-01 2025-12-31 11729113 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11729113 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11729113 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 11729113 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 11729113 frs-bus:Director1 2025-01-01 2025-12-31 11729113 frs-bus:Director2 2025-01-01 2025-12-31 11729113 frs-countries:EnglandWales 2025-01-01 2025-12-31 11729113 2023-12-31 11729113 2024-12-31 11729113 2024-01-01 2024-12-31 11729113 frs-core:Non-currentFinancialInstruments 2024-12-31 11729113 frs-core:ShareCapital 2024-12-31 11729113 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11729113 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 11729113
Richty Properties (Rogerstone) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Richty Properties (Rogerstone) Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
Richty Properties (Rogerstone) Ltd
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr R Duffield
| Mrs K Duffield
Company Number | 11729113
Registered Office | 161 Ruskin Avenue Rogerstone
| Newport
| Gwent
| NP10 0AB
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
Page 2
Richty Properties (Rogerstone) Ltd
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: 11729113

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 490,000 |  | 422,378
|  |  | 490,000 |  | 422,378
CURRENT ASSETS
Debtors |  | 3,796 |  | 1,636 |
Cash at bank and in hand |  | 11,098 |  | 6,914 |
|  | 14,894 |  | 8,550 |
Creditors: Amounts Falling Due Within One Year |  | (144,233 ) |  | (142,565 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (129,339 ) |  | (134,015 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 360,661 |  | 288,363
Creditors: Amounts Falling Due After More Than One Year |  |  | (297,691 ) |  | (296,064 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (16,906 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 46,064 |  | (7,701 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Fair value reserve | 7 |  | 50,717 |  | -
Profit and Loss Account |  |  | (4,753 ) |  | (7,801 )
SHAREHOLDERS' FUNDS |  |  | 46,064 |  | (7,701)

Page 2
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Richty Properties (Rogerstone) Ltd
Abridged Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
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 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 22 May 2026 and were signed on its behalf by:

Mr R Duffield Director
22 May 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Richty Properties (Rogerstone) Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Richty Properties (Rogerstone) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11729113 . The registered office is 161 Ruskin Avenue Rogerstone, Newport, Gwent, NP10 0AB.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. 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.
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.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
Page 4
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Richty Properties (Rogerstone) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 422,378
Fair value adjustments | 67,622
As at 31 December 2025 | 490,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 422,378 |  | 422,378

The investment properties were valued as at 31 December 2025 by the directors at £490,000. The valuation was arrived at based on the directors assessment of current market prices for similar properties in the same location and condition using comparable market data.
No valuation has been carried out by an independent valuer.
5. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 297,691 |  | 296,064

6. Share Capital

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

7. Reserves

| Fair Value Reserve
--- | ---
| £
Transfer to profit and loss | 50,717
As at 31 December 2025 | 50,717

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