Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10740869 Mr R D Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10740869 2024-11-30 10740869 2025-11-30 10740869 2024-12-01 2025-11-30 10740869 frs-core:CurrentFinancialInstruments 2025-11-30 10740869 frs-core:Non-currentFinancialInstruments 2025-11-30 10740869 frs-core:ComputerEquipment 2025-11-30 10740869 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10740869 frs-core:ComputerEquipment 2024-11-30 10740869 frs-core:ShareCapital 2025-11-30 10740869 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10740869 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10740869 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10740869 frs-bus:SmallEntities 2024-12-01 2025-11-30 10740869 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10740869 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10740869 frs-bus:Director1 2024-12-01 2025-11-30 10740869 frs-countries:EnglandWales 2024-12-01 2025-11-30 10740869 2023-11-30 10740869 2024-11-30 10740869 2023-12-01 2024-11-30 10740869 frs-core:CurrentFinancialInstruments 2024-11-30 10740869 frs-core:Non-currentFinancialInstruments 2024-11-30 10740869 frs-core:ShareCapital 2024-11-30 10740869 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10740869
Red Rooves Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10740869
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,135 1,863
1,135 1,863
CURRENT ASSETS
Debtors 6 28,210 31,926
Cash at bank and in hand 16,816 45,809
45,026 77,735
Creditors: Amounts Falling Due Within One Year 7 (44,015 ) (52,779 )
NET CURRENT ASSETS (LIABILITIES) 1,011 24,956
TOTAL ASSETS LESS CURRENT LIABILITIES 2,146 26,819
Creditors: Amounts Falling Due After More Than One Year 8 - (10,042 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (216 ) (354 )
NET ASSETS 1,930 16,423
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 1,929 16,422
SHAREHOLDERS' FUNDS 1,930 16,423
Page 1
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 his 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 R D Smith
Director
3 August 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
Red Rooves Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10740869 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
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.
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:
Office equipment 4 years straight line
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Prior Period Adjustment
A prior year adjustment has been made to recognise dividends declared on the directors tax return that had not been recognised in the financial statements. This adjustment reduced the profit and loss reserves by £10,000.
5. Tangible Assets
Office equipment
£
Cost
As at 1 December 2024 8,576
Additions 253
As at 30 November 2025 8,829
Depreciation
As at 1 December 2024 6,713
Provided during the period 981
As at 30 November 2025 7,694
Net Book Value
As at 30 November 2025 1,135
As at 1 December 2024 1,863
6. Debtors
2025 2024
as restated
£ £
Due within one year
Other debtors 28,210 31,926
7. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Bank loans and overdrafts 7,500 4,135
Other creditors 5,531 3,423
Taxation and social security 30,984 45,221
44,015 52,779
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bank loans - 10,042
9. Secured Creditors
The loan held is 100% secured via the government-backed bounce back loan scheme.
2025 2024
as restated
£ £
Bank loans and overdrafts 7,500 14,178
10. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
The director had a brought forward advance from the company of £748. The director received advances during the year totalling £3,243 and repaid an amounts totalling £3,075. All advances are repayable on demand. The advance at the balance sheet date was £916.
The above loan is interest free and repayable on demand.
12. Related Party Transactions
The following related party transactions were undertaken during the year:
A company under common control repaid advances totalling £3,000 (2024: Received advances of £30,000). At the balance sheet date the amount receivable from the company under common control was £27,000 (2024: £30,000).
Dividends were paid to the director in respect of their shareholdings totalling £Nil (2024: £20,450).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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