Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 01940423 Mr Alan Price Mr Victor Fisk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01940423 2024-09-30 01940423 2025-09-30 01940423 2024-10-01 2025-09-30 01940423 frs-core:CurrentFinancialInstruments 2025-09-30 01940423 frs-core:Non-currentFinancialInstruments 2025-09-30 01940423 frs-core:BetweenOneFiveYears 2025-09-30 01940423 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 01940423 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 01940423 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 01940423 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01940423 frs-core:PlantMachinery 2025-09-30 01940423 frs-core:PlantMachinery 2024-10-01 2025-09-30 01940423 frs-core:PlantMachinery 2024-09-30 01940423 frs-core:WithinOneYear 2025-09-30 01940423 frs-core:OtherReservesSubtotal 2024-10-01 2025-09-30 01940423 frs-core:OtherReservesSubtotal 2024-09-30 01940423 frs-core:OtherReservesSubtotal 2025-09-30 01940423 frs-core:RevaluationReserve 2024-10-01 2025-09-30 01940423 frs-core:RevaluationReserve 2024-09-30 01940423 frs-core:RevaluationReserve 2025-09-30 01940423 frs-core:ShareCapital 2025-09-30 01940423 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 01940423 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 01940423 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 01940423 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01940423 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 01940423 frs-bus:SmallEntities 2024-10-01 2025-09-30 01940423 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01940423 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01940423 frs-core:CostValuation 2024-09-30 01940423 frs-core:CostValuation 2025-09-30 01940423 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 01940423 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 01940423 frs-bus:Director1 2024-10-01 2025-09-30 01940423 frs-bus:Director2 2024-10-01 2025-09-30 01940423 frs-countries:EnglandWales 2024-10-01 2025-09-30 01940423 2023-09-30 01940423 2024-09-30 01940423 2023-10-01 2024-09-30 01940423 frs-core:CurrentFinancialInstruments 2024-09-30 01940423 frs-core:Non-currentFinancialInstruments 2024-09-30 01940423 frs-core:BetweenOneFiveYears 2024-09-30 01940423 frs-core:WithinOneYear 2024-09-30 01940423 frs-core:OtherReservesSubtotal 2024-09-30 01940423 frs-core:RevaluationReserve 2024-09-30 01940423 frs-core:ShareCapital 2024-09-30 01940423 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 01940423
Ross Sporting Activities Limited
Financial Statements
For The Year Ended 30 September 2025
19 Church Street
Ross on Wye
Herefordshire
HR9 5HN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01940423
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 309,480 58,013
Investments 5 1 1
309,481 58,014
CURRENT ASSETS
Stocks 6 24,161 27,733
Debtors 7 556,058 583,175
Cash at bank and in hand 147,960 106,167
728,179 717,075
Creditors: Amounts Falling Due Within One Year 8 (114,248 ) (106,547 )
NET CURRENT ASSETS (LIABILITIES) 613,931 610,528
TOTAL ASSETS LESS CURRENT LIABILITIES 923,412 668,542
Creditors: Amounts Falling Due After More Than One Year 9 (170,588 ) (172,754 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,213 ) (10,136 )
NET ASSETS 725,611 485,652
CAPITAL AND RESERVES
Called up share capital 11 100 100
Revaluation reserve 12 303,123 64,105
Other reserves (628,025 ) (628,025 )
Profit and Loss Account 1,050,413 1,049,472
SHAREHOLDERS' FUNDS 725,611 485,652
Page 1
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For the year 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 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
Mr Victor Fisk
Director
05/06/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ross Sporting Activities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01940423 . The registered office is Rodway Hill Golf Course, Highnam, Gloucestershire, GL2 8DN.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 on revaluation basis 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:
Freehold 1% Straight Line
Leasehold 20 years Straight Line
Plant & Machinery 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 16 (2024: 17)
16 17
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 October 2024 174,778 225,630 400,408
Additions - 73,842 73,842
Disposals - (23,204 ) (23,204 )
Revaluation 222 (85,464 ) (85,242 )
As at 30 September 2025 175,000 190,804 365,804
Depreciation
As at 1 October 2024 170,114 172,281 342,395
Provided during the period 8,750 47,576 56,326
Disposals - (18,137 ) (18,137 )
On revaluations (170,114 ) (154,146 ) (324,260 )
As at 30 September 2025 8,750 47,574 56,324
Net Book Value
As at 30 September 2025 166,250 143,230 309,480
As at 1 October 2024 4,664 53,349 58,013
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Page 5
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 October 2024 1
As at 30 September 2025 1
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 1
As at 1 October 2024 1
6. Stocks
2025 2024
£ £
Stock 24,161 27,733
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 53 -
Due after more than one year
Amounts owed by subsidiaries 556,005 583,175
556,058 583,175
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,902 6,226
Trade creditors 36,748 33,454
Bank loans and overdrafts 13,275 12,089
Other taxes and social security 6,078 5,661
VAT 32,048 38,066
Accruals and deferred income 10,197 11,051
114,248 106,547
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 45,485 18,831
Bank Loan 13,311 26,586
Directors loan account 111,792 127,337
170,588 172,754
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,902 6,226
Later than one year and not later than five years 45,485 18,831
61,387 25,057
61,387 25,057
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Reserves
Revaluation reserve Other reserves Profit and Loss Account
£ £ £
As at 1 October 2024 64,105 (628,025 ) 1,049,472
Profit for year - - 941
Surplus on revaluation 239,018 - -
Other comprehensive income for the year 239,018 - -
Total comprehensive income for the year 239,018 - 941
As at 30 September 2025 303,123 (628,025 ) 1,050,413
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