Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04611241 Mr Richard Rogers Mrs Dyan Rogers Mrs Dyan Rogers Richard Rogers true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04611241 2024-12-31 04611241 2025-12-31 04611241 2025-01-01 2025-12-31 04611241 frs-core:CurrentFinancialInstruments 2025-12-31 04611241 frs-core:Non-currentFinancialInstruments 2025-12-31 04611241 frs-core:ComputerEquipment 2025-12-31 04611241 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04611241 frs-core:ComputerEquipment 2024-12-31 04611241 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 04611241 frs-core:FurnitureFittings 2025-12-31 04611241 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04611241 frs-core:FurnitureFittings 2024-12-31 04611241 frs-core:NetGoodwill 2025-12-31 04611241 frs-core:NetGoodwill 2025-01-01 2025-12-31 04611241 frs-core:NetGoodwill 2024-12-31 04611241 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 04611241 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 04611241 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 04611241 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 04611241 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04611241 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04611241 frs-core:MotorVehicles 2025-12-31 04611241 frs-core:MotorVehicles 2025-01-01 2025-12-31 04611241 frs-core:MotorVehicles 2024-12-31 04611241 frs-core:OtherResidualIntangibleAssets 2025-12-31 04611241 frs-core:OtherResidualIntangibleAssets 2024-12-31 04611241 frs-core:PlantMachinery 2025-12-31 04611241 frs-core:PlantMachinery 2025-01-01 2025-12-31 04611241 frs-core:PlantMachinery 2024-12-31 04611241 frs-core:WithinOneYear 2025-12-31 04611241 frs-core:ShareCapital 2025-12-31 04611241 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04611241 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04611241 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04611241 frs-bus:SmallEntities 2025-01-01 2025-12-31 04611241 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04611241 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04611241 1 2025-01-01 2025-12-31 04611241 frs-bus:Director1 2025-01-01 2025-12-31 04611241 frs-bus:Director2 2025-01-01 2025-12-31 04611241 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04611241 frs-countries:EnglandWales 2025-01-01 2025-12-31 04611241 2023-12-31 04611241 2024-12-31 04611241 2024-01-01 2024-12-31 04611241 frs-core:CurrentFinancialInstruments 2024-12-31 04611241 frs-core:Non-currentFinancialInstruments 2024-12-31 04611241 frs-core:BetweenOneFiveYears 2024-12-31 04611241 frs-core:WithinOneYear 2024-12-31 04611241 frs-core:ShareCapital 2024-12-31 04611241 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04611241
R R Stone Co Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Brown & Co (Kendal)
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04611241
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 472,477 386,533
472,477 386,533
CURRENT ASSETS
Stocks 6 315,822 415,822
Debtors 7 421,895 388,212
Cash at bank and in hand 342,885 124,912
1,080,602 928,946
Creditors: Amounts Falling Due Within One Year 8 (371,833 ) (278,056 )
NET CURRENT ASSETS (LIABILITIES) 708,769 650,890
TOTAL ASSETS LESS CURRENT LIABILITIES 1,181,246 1,037,423
Creditors: Amounts Falling Due After More Than One Year 9 - (6,115 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (64,482 ) (56,266 )
NET ASSETS 1,116,764 975,042
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 1,115,764 974,042
SHAREHOLDERS' FUNDS 1,116,764 975,042
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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.
On behalf of the board
Mr Richard Rogers
Director
17/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
R R Stone Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04611241 . The registered office is Gatefoot Mill, Windermere Road, Staveley, Cumbria, LA8 9PL.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software and are amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Freehold 0%
Leasehold 20% Straight Line
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.6. 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.
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2.7. 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.
2.8. 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.
2.9. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 11)
8 11
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2025 50,000 4,000 54,000
As at 31 December 2025 50,000 4,000 54,000
Amortisation
As at 1 January 2025 50,000 4,000 54,000
As at 31 December 2025 50,000 4,000 54,000
Net Book Value
As at 31 December 2025 - - -
As at 1 January 2025 - - -
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5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2025 161,240 267,863 195,203 133,147
Additions - 10,923 12,563 124,974
Disposals - - (7,800 ) (52,592 )
As at 31 December 2025 161,240 278,786 199,966 205,529
Depreciation
As at 1 January 2025 - 243,281 88,736 49,567
Provided during the period - 2,235 15,423 9,254
Disposals - - (737 ) (20,294 )
As at 31 December 2025 - 245,516 103,422 38,527
Net Book Value
As at 31 December 2025 161,240 33,270 96,544 167,002
As at 1 January 2025 161,240 24,582 106,467 83,580
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 67,131 50,407 874,991
Additions 3,536 3,318 155,314
Disposals - - (60,392 )
As at 31 December 2025 70,667 53,725 969,913
Depreciation
As at 1 January 2025 58,812 48,062 488,458
Provided during the period 1,331 1,766 30,009
Disposals - - (21,031 )
As at 31 December 2025 60,143 49,828 497,436
Net Book Value
As at 31 December 2025 10,524 3,897 472,477
As at 1 January 2025 8,319 2,345 386,533
6. Stocks
2025 2024
£ £
Stock 315,822 415,822
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 134,891 96,886
Amounts owed by participating interests 279,000 285,000
Other debtors 8,004 6,326
421,895 388,212
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,115 6,665
Trade creditors 174,101 156,340
Amounts owed to group undertakings 83,220 33,220
Amounts owed to participating interests 500 500
Other creditors 36,144 21,599
Taxation and social security 71,753 59,732
371,833 278,056
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 6,115
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,115 6,665
Later than one year and not later than five years - 6,115
6,115 12,780
6,115 12,780
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
12. Ultimate Controlling Party
The company's ultimate controlling party is Richard Rogers by virtue of his ownership of 76% of the issued share capital in the company.
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