Acorah Software Products - Accounts Production 19.4.300 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 02253600 Mr Mohammed Ahmed Mrs Naila Ahmed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02253600 2024-07-31 02253600 2025-07-31 02253600 2024-08-01 2025-07-31 02253600 frs-core:CurrentFinancialInstruments 2025-07-31 02253600 frs-core:Non-currentFinancialInstruments 2025-07-31 02253600 frs-core:ComputerEquipment 2025-07-31 02253600 frs-core:ComputerEquipment 2024-08-01 2025-07-31 02253600 frs-core:ComputerEquipment 2024-07-31 02253600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-07-31 02253600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 02253600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-31 02253600 frs-core:FurnitureFittings 2025-07-31 02253600 frs-core:FurnitureFittings 2024-08-01 2025-07-31 02253600 frs-core:FurnitureFittings 2024-07-31 02253600 frs-core:NetGoodwill 2025-07-31 02253600 frs-core:NetGoodwill 2024-08-01 2025-07-31 02253600 frs-core:NetGoodwill 2024-07-31 02253600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 02253600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 02253600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 02253600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 02253600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 02253600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 02253600 frs-core:MotorVehicles 2025-07-31 02253600 frs-core:MotorVehicles 2024-08-01 2025-07-31 02253600 frs-core:MotorVehicles 2024-07-31 02253600 frs-core:PlantMachinery 2025-07-31 02253600 frs-core:PlantMachinery 2024-08-01 2025-07-31 02253600 frs-core:PlantMachinery 2024-07-31 02253600 frs-core:RevaluationReserve 2024-07-31 02253600 frs-core:RevaluationReserve 2025-07-31 02253600 frs-core:SharePremium 2024-07-31 02253600 frs-core:SharePremium 2025-07-31 02253600 frs-core:ShareCapital 2025-07-31 02253600 frs-core:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 02253600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-07-31 02253600 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 02253600 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02253600 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 02253600 frs-bus:SmallEntities 2024-08-01 2025-07-31 02253600 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 02253600 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 02253600 frs-bus:Director1 2024-08-01 2025-07-31 02253600 frs-bus:Director2 2024-08-01 2025-07-31 02253600 frs-countries:EnglandWales 2024-08-01 2025-07-31 02253600 2023-07-31 02253600 2024-07-31 02253600 2023-08-01 2024-07-31 02253600 frs-core:CurrentFinancialInstruments 2024-07-31 02253600 frs-core:Non-currentFinancialInstruments 2024-07-31 02253600 frs-core:RevaluationReserve 2024-07-31 02253600 frs-core:SharePremium 2024-07-31 02253600 frs-core:ShareCapital 2024-07-31 02253600 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 02253600
Rotherwas Service Station Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02253600
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 415,702 447,069
Tangible Assets 5 1,297,883 1,137,017
1,713,585 1,584,086
CURRENT ASSETS
Stocks 6 72,111 78,732
Debtors 7 14,632 15,740
Cash at bank and in hand 140,479 291,802
227,222 386,274
Creditors: Amounts Falling Due Within One Year 8 (1,082,014 ) (1,187,957 )
NET CURRENT ASSETS (LIABILITIES) (854,792 ) (801,683 )
TOTAL ASSETS LESS CURRENT LIABILITIES 858,793 782,403
Creditors: Amounts Falling Due After More Than One Year 9 (162,463 ) (193,960 )
NET ASSETS 696,330 588,443
CAPITAL AND RESERVES
Called up share capital 10 100 100
Share premium account 11,900 11,900
Revaluation reserve 11 81,848 81,848
Profit and Loss Account 602,482 494,595
SHAREHOLDERS' FUNDS 696,330 588,443
Page 1
Page 2
For the year ending 31 July 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 Mohammed Ahmed
Director
Mrs Naila Ahmed
Director
30 July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rotherwas Service Station Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02253600 . The registered office is Rotherwas Service Station, Holme Lacy Road, Hereford, HR2 6BQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Computer software is being amortised to profit and loss account at 20% reducing balance method.
2.5. 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:
Improvements to Property 1.5% on reducing balance
Leasehold 1% on reducing balance
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on cost
Computer Equipment 25% on cost
2.6. 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.
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2.7. 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.
2.8. Pension costs and other post-retirement benefits
The comapny operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 16)
14 16
4. Intangible Assets
Goodwill Computer Software Total
£ £ £
Cost
As at 1 August 2024 747,000 2,419 749,419
As at 31 July 2025 747,000 2,419 749,419
Amortisation
As at 1 August 2024 300,488 1,862 302,350
Provided during the period 31,256 111 31,367
As at 31 July 2025 331,744 1,973 333,717
Net Book Value
As at 31 July 2025 415,256 446 415,702
As at 1 August 2024 446,512 557 447,069
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5. Tangible Assets
Land & Property
Improvements to Property Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 August 2024 866,380 70,000 673,911 49,945
Additions 45,577 - 211,918 -
As at 31 July 2025 911,957 70,000 885,829 49,945
Depreciation
As at 1 August 2024 100,469 23,802 403,202 12,486
Provided during the period 12,172 462 72,394 9,365
As at 31 July 2025 112,641 24,264 475,596 21,851
Net Book Value
As at 31 July 2025 799,316 45,736 410,233 28,094
As at 1 August 2024 765,911 46,198 270,709 37,459
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2024 45,548 1,291 1,707,075
Additions 1,389 - 258,884
As at 31 July 2025 46,937 1,291 1,965,959
Depreciation
As at 1 August 2024 28,808 1,291 570,058
Provided during the period 3,625 - 98,018
As at 31 July 2025 32,433 1,291 668,076
Net Book Value
As at 31 July 2025 14,504 - 1,297,883
As at 1 August 2024 16,740 - 1,137,017
6. Stocks
2025 2024
£ £
Stock 72,111 78,732
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,432 12,540
Other debtors 3,200 3,200
14,632 15,740
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 278,046 550,089
Other creditors 731,471 586,477
Taxation and social security 72,497 51,391
1,082,014 1,187,957
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 162,463 193,960
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Share Premium Revaluation reserve Profit and Loss Account
£ £ £
As at 1 August 2024 11,900 81,848 494,595
Profit for the year and total comprehensive income - - 167,887
Dividends paid - - (60,000)
As at 31 July 2025 11,900 81,848 602,482
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