Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13290948 Mrs R L Fawkes Mr R J Fawkes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13290948 2025-03-31 13290948 2026-03-31 13290948 2025-04-01 2026-03-31 13290948 frs-core:CurrentFinancialInstruments 2026-03-31 13290948 frs-core:Non-currentFinancialInstruments 2026-03-31 13290948 frs-core:ComputerEquipment 2026-03-31 13290948 frs-core:ComputerEquipment 2025-04-01 2026-03-31 13290948 frs-core:ComputerEquipment 2025-03-31 13290948 frs-core:FurnitureFittings 2026-03-31 13290948 frs-core:FurnitureFittings 2025-04-01 2026-03-31 13290948 frs-core:FurnitureFittings 2025-03-31 13290948 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 13290948 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 13290948 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 13290948 frs-core:PlantMachinery 2026-03-31 13290948 frs-core:PlantMachinery 2025-04-01 2026-03-31 13290948 frs-core:PlantMachinery 2025-03-31 13290948 frs-core:ShareCapital 2026-03-31 13290948 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13290948 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13290948 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13290948 frs-bus:SmallEntities 2025-04-01 2026-03-31 13290948 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13290948 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13290948 frs-bus:Director1 2025-04-01 2026-03-31 13290948 frs-bus:Director2 2025-04-01 2026-03-31 13290948 frs-countries:EnglandWales 2025-04-01 2026-03-31 13290948 2024-03-31 13290948 2025-03-31 13290948 2024-04-01 2025-03-31 13290948 frs-core:CurrentFinancialInstruments 2025-03-31 13290948 frs-core:Non-currentFinancialInstruments 2025-03-31 13290948 frs-core:ShareCapital 2025-03-31 13290948 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13290948
Rif Raf Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13290948
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 343,840 362,407
Investment Properties 5 47,764 47,764
391,604 410,171
CURRENT ASSETS
Debtors 6 11,496 12,268
Cash at bank and in hand 1,852 2,331
13,348 14,599
Creditors: Amounts Falling Due Within One Year 7 (53,076 ) (67,010 )
NET CURRENT ASSETS (LIABILITIES) (39,728 ) (52,411 )
TOTAL ASSETS LESS CURRENT LIABILITIES 351,876 357,760
Creditors: Amounts Falling Due After More Than One Year 8 (375,000 ) (375,000 )
NET LIABILITIES (23,124 ) (17,240 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (23,224 ) (17,340 )
SHAREHOLDERS' FUNDS (23,124) (17,240)
Page 1
Page 2
For the year ending 31 March 2026 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
Mrs R L Fawkes
Director
26 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rif Raf Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13290948 . The registered office is The Old Forge , Bowling Green Yard, Kirkgate, Knaresborough, North Yorkshire, HG5 8FL.
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
Lodge park guest income is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of value added tax. 
Where turnover relates to income of the following financial year it is treated as deferred income and released to profit and loss account in the year to which it relates.
Rental income is recognised on a monthly basis in accordance with the rental agreements in place.
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:
Leasehold 2% straight line
Plant & Machinery Between 5% and 10% straight line
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and related parties.
2.6. 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 3
Page 4
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 47,765 324,897 33,680 1,456 407,798
Additions - - 4,940 916 5,856
Disposals - (2,591 ) - - (2,591 )
As at 31 March 2026 47,765 322,306 38,620 2,372 411,063
Depreciation
As at 1 April 2025 2,229 31,502 10,730 930 45,391
Provided during the period 955 16,393 5,331 190 22,869
Disposals - (1,037 ) - - (1,037 )
As at 31 March 2026 3,184 46,858 16,061 1,120 67,223
Net Book Value
As at 31 March 2026 44,581 275,448 22,559 1,252 343,840
As at 1 April 2025 45,536 293,395 22,950 526 362,407
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 47,764
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 909 1,212
Other debtors 10,587 11,056
11,496 12,268
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 300 2,292
Other creditors 50,071 64,718
Taxation and social security 2,705 -
53,076 67,010
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 375,000 375,000
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
The directors have provided the company with an unsecured loan, classified as long term, which has no repayment terms and which does not bear interest.
The company also occupies land owned personally by the directors on a rent free basis.
Page 5