Acorah Software Products - Accounts Production 19.2.450 false true false 12 November 2024 30 November 2025 30 November 2025 16074390 Mr Richard Stevenson Mrs Suzanne Stevenson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16074390 2024-11-11 16074390 2025-11-30 16074390 2024-11-12 2025-11-30 16074390 frs-core:CurrentFinancialInstruments 2025-11-30 16074390 frs-core:ComputerEquipment 2025-11-30 16074390 frs-core:ComputerEquipment 2024-11-12 2025-11-30 16074390 frs-core:ComputerEquipment 2024-11-11 16074390 frs-core:ShareCapital 2025-11-30 16074390 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 16074390 frs-bus:PrivateLimitedCompanyLtd 2024-11-12 2025-11-30 16074390 frs-bus:FilletedAccounts 2024-11-12 2025-11-30 16074390 frs-bus:SmallEntities 2024-11-12 2025-11-30 16074390 frs-bus:AuditExempt-NoAccountantsReport 2024-11-12 2025-11-30 16074390 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-12 2025-11-30 16074390 frs-bus:Director1 2024-11-12 2025-11-30 16074390 frs-bus:Director2 2024-11-12 2025-11-30 16074390 frs-countries:EnglandWales 2024-11-12 2025-11-30
Registered number: 16074390
RS Merchandise Ltd
Financial Statements
For the Period 12 November 2024 to 30 November 2025
RS Merchandise Ltd
Contents
Contents

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

Page 1
RS Merchandise Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 16074390

| 30 November 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,378
|  |  | 1,378
CURRENT ASSETS
Debtors | 5 | 71,634 |
Cash at bank and in hand |  | 112,924 |
|  | 184,558 |
Creditors: Amounts Falling Due Within One Year | 6 | (90,039 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 94,519
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 95,897
NET ASSETS |  |  | 95,897
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | 95,797
SHAREHOLDERS' FUNDS |  |  | 95,897

For the period ending 30 November 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 Richard Stevenson Director
01/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
RS Merchandise Ltd
Notes to the Financial Statements
For the Period 12 November 2024 to 30 November 2025
Notes to the Financial Statements
1. General Information
RS Merchandise Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16074390 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.
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:

Computer Equipment | 25% straight line

2.4. Financial Instruments
Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Corporation 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.
Page 2
Page 3
RS Merchandise Ltd
Notes to the Financial Statements (continued)
For the Period 12 November 2024 to 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 12 November 2024 | -
Additions | 1,838
As at 30 November 2025 | 1,838
Depreciation
As at 12 November 2024 | -
Provided during the period | 460
As at 30 November 2025 | 460
Net Book Value
As at 30 November 2025 | 1,378
As at 12 November 2024 | -

5. Debtors

| 30 November 2025
--- | ---
| £
Due within one year
Trade debtors | 71,143
Prepayments and accrued income | 491
| 71,634

6. Creditors: Amounts Falling Due Within One Year

| 30 November 2025
--- | ---
| £
Trade creditors | 59
Corporation tax | 43,786
VAT | 42,272
Accruals and deferred income | 784
Directors' loan accounts | 3,138
| 90,039

Page 3
Page 4
RS Merchandise Ltd
Notes to the Financial Statements (continued)
For the Period 12 November 2024 to 30 November 2025
7. Share Capital

| 30 November 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 4