Acorah Software Products - Accounts Production 19.3.600 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 00752292 Mr Roger Stevenson Mrs Nicola Ashton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00752292 2025-07-31 00752292 2026-07-31 00752292 2025-08-01 2026-07-31 00752292 frs-core:CurrentFinancialInstruments 2026-07-31 00752292 frs-core:ComputerEquipment 2026-07-31 00752292 frs-core:ComputerEquipment 2025-08-01 2026-07-31 00752292 frs-core:ComputerEquipment 2025-07-31 00752292 frs-core:FurnitureFittings 2026-07-31 00752292 frs-core:FurnitureFittings 2025-08-01 2026-07-31 00752292 frs-core:FurnitureFittings 2025-07-31 00752292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-07-31 00752292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-01 2026-07-31 00752292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 00752292 frs-core:MotorVehicles 2026-07-31 00752292 frs-core:MotorVehicles 2025-08-01 2026-07-31 00752292 frs-core:MotorVehicles 2025-07-31 00752292 frs-core:PlantMachinery 2026-07-31 00752292 frs-core:PlantMachinery 2025-08-01 2026-07-31 00752292 frs-core:PlantMachinery 2025-07-31 00752292 frs-core:ShareCapital 2026-07-31 00752292 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 00752292 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 00752292 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 00752292 frs-bus:SmallEntities 2025-08-01 2026-07-31 00752292 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 00752292 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 00752292 frs-bus:Director1 2025-08-01 2026-07-31 00752292 frs-bus:Director2 2025-08-01 2026-07-31 00752292 frs-countries:EnglandWales 2025-08-01 2026-07-31 00752292 2024-07-31 00752292 2025-07-31 00752292 2024-08-01 2025-07-31 00752292 frs-core:CurrentFinancialInstruments 2025-07-31 00752292 frs-core:ShareCapital 2025-07-31 00752292 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 00752292
Roger Stevenson Limited
Unaudited Financial Statements
For The Year Ended 31 July 2026
Pennington Silver
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00752292
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,653 11,692
10,653 11,692
CURRENT ASSETS
Cash at bank and in hand 95,138 91,940
95,138 91,940
Creditors: Amounts Falling Due Within One Year 5 (17,012 ) (14,238 )
NET CURRENT ASSETS (LIABILITIES) 78,126 77,702
TOTAL ASSETS LESS CURRENT LIABILITIES 88,779 89,394
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,010 ) (2,206 )
NET ASSETS 86,769 87,188
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 86,669 87,088
SHAREHOLDERS' FUNDS 86,769 87,188
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For the year ending 31 July 2026 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 Roger Stevenson
Director
17/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roger Stevenson Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00752292 . The registered office is 30 Union Street, Southport, Merseyside, PR9 0QE.
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 rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the numbers of hours of services actually supplied. 
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:
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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: 1 (2025: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2025 16,718 47,889 33,250 22,630
Additions - - - -
As at 31 July 2026 16,718 47,889 33,250 22,630
Depreciation
As at 1 August 2025 16,716 47,036 27,333 21,621
Provided during the period - 170 1,479 151
As at 31 July 2026 16,716 47,206 28,812 21,772
Net Book Value
As at 31 July 2026 2 683 4,438 858
As at 1 August 2025 2 853 5,917 1,009
Computer Equipment Total
£ £
Cost
As at 1 August 2025 30,290 150,777
Additions 2,318 2,318
As at 31 July 2026 32,608 153,095
Depreciation
As at 1 August 2025 26,379 139,085
Provided during the period 1,557 3,357
As at 31 July 2026 27,936 142,442
Net Book Value
As at 31 July 2026 4,672 10,653
As at 1 August 2025 3,911 11,692
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 -
Other creditors 4,408 3,208
Taxation and social security 12,603 11,030
17,012 14,238
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6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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