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 00889168 Mr C Kennedy Mr A Mackenzie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00889168 2024-12-31 00889168 2025-12-31 00889168 2025-01-01 2025-12-31 00889168 frs-core:CurrentFinancialInstruments 2025-12-31 00889168 frs-core:ShareCapital 2025-12-31 00889168 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00889168 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00889168 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00889168 frs-bus:SmallEntities 2025-01-01 2025-12-31 00889168 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00889168 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00889168 frs-bus:Director1 2025-01-01 2025-12-31 00889168 frs-bus:Director2 2025-01-01 2025-12-31 00889168 frs-countries:EnglandWales 2025-01-01 2025-12-31 00889168 2023-12-31 00889168 2024-12-31 00889168 2024-01-01 2024-12-31 00889168 frs-core:CurrentFinancialInstruments 2024-12-31 00889168 frs-core:ShareCapital 2024-12-31 00889168 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00889168
Rooff Estates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Rooff Estates Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Rooff Estates Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 00889168

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 406,155 |  | 406,155 |
Debtors | 5 | 85,284 |  | 20,531 |
Cash at bank and in hand |  | - |  | 891,891 |
|  | 491,439 |  | 1,318,577 |
Creditors: Amounts Falling Due Within One Year | 6 | (13,878 ) |  | (1,027,414 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 477,561 |  | 291,163
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 477,561 |  | 291,163
NET ASSETS |  |  | 477,561 |  | 291,163
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 477,461 |  | 291,063
SHAREHOLDERS' FUNDS |  |  | 477,561 |  | 291,163

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 Income Statement.
On behalf of the board

Mr C Kennedy Director
19 August 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Rooff Estates Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Rooff Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00889168 . The registered office is Unitec House, 2 Albert Place, London, N3 1QB.
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.
Currency
The financial statements are prepared in sterling which is also the functional currency of the company and rounded to the nearest pound.
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, the rendering of services and rental income. Turnover is recognised when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of revenue can be measured reliably.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have 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.
Rental income
Rental income arising from operating leases is recognised on a straight-line basis over the lease term, unless another systematic basis is more representative of the pattern in which the benefit from the use of the asset is diminished. Rental income is recognised when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of revenue can be measured reliably.
2.3. 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.
2.4. 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.
...CONTINUED
Page 2
Page 3
Rooff Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Taxation - continued
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.
2.5. Amounts Due from Group Undertakings
Amounts due from group undertakings are financial assets and are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less any impairment. At each reporting date, the carrying amount is reviewed for objective evidence of impairment. Where there is objective evidence that all or part of the amount due will not be recovered, an impairment loss is recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: )
- -
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 406,155 |  | 406,155

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 5,251
Amounts owed by group undertakings | 70,004 |  | -
Other debtors | 15,280 |  | 15,280
| 85,284 |  | 20,531

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2
Amounts owed to group undertakings | - |  | 959,243
Other creditors | 3,600 |  | 3,034
Taxation and social security | 10,278 |  | 65,135
| 13,878 |  | 1,027,414

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3
Page 4
Rooff Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Related Party Transactions
During the year a loan of £150,832 from Flashlock Limited was written-off on the basis that it was no longer repayable.
At the time of the write-off, Flashlock Limited held 100% of the issued share capital of Rooff Estates Limited.
Page 4