Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08331879 Mr J T Bruce Ms S A Morris Mr K Ryan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08331879 2024-12-31 08331879 2025-12-31 08331879 2025-01-01 2025-12-31 08331879 frs-core:CurrentFinancialInstruments 2025-12-31 08331879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 08331879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08331879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 08331879 frs-core:SharePremium 2025-12-31 08331879 frs-core:ShareCapital 2025-12-31 08331879 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08331879 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08331879 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08331879 frs-bus:SmallEntities 2025-01-01 2025-12-31 08331879 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08331879 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08331879 frs-bus:Director1 2025-01-01 2025-12-31 08331879 frs-bus:Director2 2025-01-01 2025-12-31 08331879 frs-bus:Director3 2025-01-01 2025-12-31 08331879 frs-countries:EnglandWales 2025-01-01 2025-12-31 08331879 2023-12-31 08331879 2024-12-31 08331879 2024-01-01 2024-12-31 08331879 frs-core:CurrentFinancialInstruments 2024-12-31 08331879 frs-core:SharePremium 2024-12-31 08331879 frs-core:ShareCapital 2024-12-31 08331879 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08331879
Rose Court Freehold Company Limited
Financial Statements
For The Year Ended 31 December 2025
King Loose & Co
Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08331879
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,632 29,632
29,632 29,632
CURRENT ASSETS
Debtors 5 150 400
Cash at bank and in hand 13,850 11,952
14,000 12,352
Creditors: Amounts Falling Due Within One Year 6 (1,748 ) (916 )
NET CURRENT ASSETS (LIABILITIES) 12,252 11,436
TOTAL ASSETS LESS CURRENT LIABILITIES 41,884 41,068
NET ASSETS 41,884 41,068
CAPITAL AND RESERVES
Called up share capital 7 15 15
Share premium account 31,275 31,275
Profit and Loss Account 10,594 9,778
SHAREHOLDERS' FUNDS 41,884 41,068
Page 1
Page 2
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 K Ryan
Director
28th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rose Court Freehold Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08331879 . The registered office is 5 South Parade, Summertown, Oxford, OX2 7JL.
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. 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 Not depreciated, subject to annual review
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2025 29,632
As at 31 December 2025 29,632
Net Book Value
As at 31 December 2025 29,632
As at 1 January 2025 29,632
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 150 400
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,748 916
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 15 15
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