Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13011420 K G Tapping iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13011420 2024-11-30 13011420 2025-11-30 13011420 2024-12-01 2025-11-30 13011420 frs-core:ComputerEquipment 2025-11-30 13011420 frs-core:ComputerEquipment 2024-12-01 2025-11-30 13011420 frs-core:ComputerEquipment 2024-11-30 13011420 frs-core:FurnitureFittings 2025-11-30 13011420 frs-core:FurnitureFittings 2024-12-01 2025-11-30 13011420 frs-core:FurnitureFittings 2024-11-30 13011420 frs-core:PlantMachinery 2025-11-30 13011420 frs-core:PlantMachinery 2024-12-01 2025-11-30 13011420 frs-core:PlantMachinery 2024-11-30 13011420 frs-core:OtherReservesSubtotal 2024-11-30 13011420 frs-core:OtherReservesSubtotal 2025-11-30 13011420 frs-core:SharePremium 2024-11-30 13011420 frs-core:SharePremium 2025-11-30 13011420 frs-core:ShareCapital 2025-11-30 13011420 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 13011420 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 13011420 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13011420 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13011420 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13011420 frs-bus:SmallEntities 2024-12-01 2025-11-30 13011420 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13011420 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13011420 frs-bus:Director1 2024-12-01 2025-11-30 13011420 frs-countries:EnglandWales 2024-12-01 2025-11-30 13011420 2023-11-30 13011420 2024-11-30 13011420 2023-12-01 2024-11-30 13011420 frs-core:OtherReservesSubtotal 2024-11-30 13011420 frs-core:SharePremium 2024-11-30 13011420 frs-core:ShareCapital 2024-11-30 13011420 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13011420
Go Rolloe Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2025
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13011420
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,691 2,087
1,691 2,087
CURRENT ASSETS
Debtors 5 31,087 36,064
Cash at bank and in hand 8,945 49,859
40,032 85,923
Creditors: Amounts Falling Due Within One Year 6 (71,019 ) (53,347 )
NET CURRENT ASSETS (LIABILITIES) (30,987 ) 32,576
TOTAL ASSETS LESS CURRENT LIABILITIES (29,296 ) 34,663
NET (LIABILITIES)/ASSETS (29,296 ) 34,663
CAPITAL AND RESERVES
Called up share capital 7 1 1
Share premium account 76,947 76,947
Other reserves 130,000 115,000
Profit and Loss Account (236,244 ) (157,285 )
SHAREHOLDERS' FUNDS (29,296) 34,663
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Page 2
For the year 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 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
K G Tapping
Director
30 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Go Rolloe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13011420 . The registered office is J210, Biscuit Factory, 100 Drummond Road, London, SE16 4DG.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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 33% straight line basis
Fixtures & Fittings 33% straight line basis
Computer Equipment 33% straight line basis
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.
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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 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 - 139 4,294 4,433
Additions 1,621 - - 1,621
As at 30 November 2025 1,621 139 4,294 6,054
Depreciation
As at 1 December 2024 - 46 2,300 2,346
Provided during the period 540 47 1,430 2,017
As at 30 November 2025 540 93 3,730 4,363
...CONTINUED
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Net Book Value
As at 30 November 2025 1,081 46 564 1,691
As at 1 December 2024 - 93 1,994 2,087
5. Debtors
2025 2024
as restated
£ £
Due within one year
Other debtors 31,087 36,064
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Other creditors 71,019 53,347
7. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Share Premium Other reserves Profit and Loss Account
£ £ £
As at 1 December 2024 76,947 115,000 (157,285 )
Loss for the year and total comprehensive income - - (78,959 )
Movements in other reserves - 15,000 -
As at 30 November 2025 76,947 130,000 (236,244 )
The balance within Other Reserves includes amounts received in respect of shares that have not yet been issued under an Advanced Subscription Agreement. These funds are non-refundable and represent capital contributions from investors in advance of shares being issued in the future.
Until the shares are formally issued and allotted, these amounts remain classified within Other Reserves as they do not meet the criteria for share capital under applicable accounting standards. Upon issue of the shares, the appropriate reclassification will be made to reflect the shares issued within Share Capital and Share Premium as appropriate.
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