Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 12413720 Ms Kalpa Shah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12413720 2025-01-31 12413720 2026-01-31 12413720 2025-02-01 2026-01-31 12413720 frs-core:CurrentFinancialInstruments 2026-01-31 12413720 frs-core:Non-currentFinancialInstruments 2026-01-31 12413720 frs-core:InvestmentPropertyIncludedWithinPPE 2026-01-31 12413720 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-31 12413720 frs-core:ShareCapital 2026-01-31 12413720 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 12413720 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12413720 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 12413720 frs-bus:SmallEntities 2025-02-01 2026-01-31 12413720 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 12413720 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12413720 frs-bus:Director1 2025-02-01 2026-01-31 12413720 frs-countries:EnglandWales 2025-02-01 2026-01-31 12413720 2024-01-31 12413720 2025-01-31 12413720 2024-02-01 2025-01-31 12413720 frs-core:CurrentFinancialInstruments 2025-01-31 12413720 frs-core:Non-currentFinancialInstruments 2025-01-31 12413720 frs-core:ShareCapital 2025-01-31 12413720 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 12413720
Rocky Real Estate Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Rocky Real Estate Ltd
Contents
Contents

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

Page 1
Rocky Real Estate Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 12413720

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 925,147 |  | 925,147
|  |  | 925,147 |  | 925,147
CURRENT ASSETS
Debtors | 5 | 4,288 |  | 4,288 |
Cash at bank and in hand |  | 12,702 |  | 12,765 |
|  | 16,990 |  | 17,053 |
Creditors: Amounts Falling Due Within One Year | 6 | (454,689 ) |  | (471,735 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (437,699 ) |  | (454,682 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 487,448 |  | 470,465
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (479,298 ) |  | (479,298 )
NET ASSETS/(LIABILITIES) |  |  | 8,150 |  | (8,833 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 8,149 |  | (8,834 )
SHAREHOLDERS' FUNDS |  |  | 8,150 |  | (8,833)

Page 1
Page 2
Rocky Real Estate Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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.
On behalf of the board

Ms Kalpa Shah Director
12th June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Rocky Real Estate Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Rocky Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12413720 . The registered office is 19a College Parade, London, NW6 6RN.
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. 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.
2.3. 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:
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 February 2025 | 925,147
As at 31 January 2026 | 925,147
Net Book Value
As at 31 January 2026 | 925,147
As at 1 February 2025 | 925,147

Page 3
Page 4
Rocky Real Estate Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,288 |  | 4,288

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,042 |  | -
Other creditors | 4,287 |  | 6,287
Accruals and deferred income | 1,700 |  | 700
Director's loan account | 446,660 |  | 464,748
| 454,689 |  | 471,735

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 479,298 |  | 479,298

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4