Acorah Software Products - Accounts Production 19.3.600 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08759534 Mr Jason Michael Richard King Mr Stuart Charles Andrew King iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08759534 2024-11-30 08759534 2025-11-30 08759534 2024-12-01 2025-11-30 08759534 frs-core:CurrentFinancialInstruments 2025-11-30 08759534 frs-core:ComputerEquipment 2025-11-30 08759534 frs-core:ComputerEquipment 2024-12-01 2025-11-30 08759534 frs-core:ComputerEquipment 2024-11-30 08759534 frs-core:FurnitureFittings 2025-11-30 08759534 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08759534 frs-core:FurnitureFittings 2024-11-30 08759534 frs-core:ShareCapital 2025-11-30 08759534 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08759534 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08759534 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08759534 frs-bus:SmallEntities 2024-12-01 2025-11-30 08759534 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08759534 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08759534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-11-30 08759534 frs-core:ListedExchangeTraded 2025-11-30 08759534 frs-core:ListedExchangeTraded 2024-11-30 08759534 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-30 08759534 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-11-30 08759534 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-30 08759534 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-30 08759534 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-30 08759534 frs-bus:Director1 2024-12-01 2025-11-30 08759534 frs-bus:Director2 2024-12-01 2025-11-30 08759534 frs-countries:EnglandWales 2024-12-01 2025-11-30 08759534 2023-11-30 08759534 2024-11-30 08759534 2023-12-01 2024-11-30 08759534 frs-core:CurrentFinancialInstruments 2024-11-30 08759534 frs-core:ShareCapital 2024-11-30 08759534 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 08759534 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30
Registered number: 08759534
Etch Rock Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Jason Michael Richard King
Mr Stuart Charles Andrew King
Company Number 08759534
Registered Office 6b Parkway
Porters Wood
St Albans
Hertfordshire
AL3 6PA
Accountants Astons Accountants
Chartered Certified Accountants
6b Parkway Porters Wood
St. Albans
AL3 6PA
Page 1
Page 2
Balance Sheet
Registered number: 08759534
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,502 27
Investments 5 47,354 60,581
48,856 60,608
CURRENT ASSETS
Debtors 6 800 1,464
Cash at bank and in hand 4,255 12,590
5,055 14,054
Creditors: Amounts Falling Due Within One Year 7 (611,724 ) (617,989 )
NET CURRENT ASSETS (LIABILITIES) (606,669 ) (603,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES (557,813 ) (543,327 )
NET LIABILITIES (557,813 ) (543,327 )
CAPITAL AND RESERVES
Called up share capital 150 150
Fair value reserve 20,271 33,498
Profit and Loss Account (578,234 ) (576,975 )
SHAREHOLDERS' FUNDS (557,813) (543,327)
Page 2
Page 3
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 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 Stuart Charles Andrew King
Director
28/08/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Etch Rock Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08759534 . The registered office is 6b Parkway, Porters Wood, St Albans, Hertfordshire, AL3 6PA.
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. Going Concern Disclosure
The Directors believe that the Company has adequate business and financial resources to continue to trade for more than 12 months after the financial statements are authorised, and meet its liabilities and obligations as they fall due. Therefore, the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
2.4. 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 418 5,334 5,752
Additions - 1,775 1,775
As at 30 November 2025 418 7,109 7,527
Depreciation
As at 1 December 2024 391 5,334 5,725
Provided during the period 7 293 300
As at 30 November 2025 398 5,627 6,025
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 November 2025 20 1,482 1,502
As at 1 December 2024 27 - 27
5. Investments
Listed
£
Cost or Valuation
As at 1 December 2024 60,581
Revaluations (13,227 )
As at 30 November 2025 47,354
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 47,354
As at 1 December 2024 60,581
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 800 1,464
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
VAT 1,707 2,111
Accruals and deferred income 998 960
Directors' loan accounts 609,019 614,918
611,724 617,989
Page 5