Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08654662 Mr Clark Johnrose Miss Genna Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08654662 2023-08-31 08654662 2024-08-31 08654662 2023-09-01 2024-08-31 08654662 frs-core:CurrentFinancialInstruments 2024-08-31 08654662 frs-core:Non-currentFinancialInstruments 2024-08-31 08654662 frs-core:BetweenOneFiveYears 2024-08-31 08654662 frs-core:MotorVehicles 2024-08-31 08654662 frs-core:MotorVehicles 2023-09-01 2024-08-31 08654662 frs-core:MotorVehicles 2023-08-31 08654662 frs-core:WithinOneYear 2024-08-31 08654662 frs-core:ShareCapital 2024-08-31 08654662 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08654662 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08654662 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 08654662 frs-bus:SmallEntities 2023-09-01 2024-08-31 08654662 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08654662 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08654662 frs-bus:Director1 2023-09-01 2024-08-31 08654662 frs-bus:Director1 2023-08-31 08654662 frs-bus:Director1 2024-08-31 08654662 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 08654662 frs-countries:EnglandWales 2023-09-01 2024-08-31 08654662 2022-08-31 08654662 2023-08-31 08654662 2022-09-01 2023-08-31 08654662 frs-core:CurrentFinancialInstruments 2023-08-31 08654662 frs-core:Non-currentFinancialInstruments 2023-08-31 08654662 frs-core:BetweenOneFiveYears 2023-08-31 08654662 frs-core:WithinOneYear 2023-08-31 08654662 frs-core:ShareCapital 2023-08-31 08654662 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08654662
Johnrose Roofing Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08654662
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,805 2,410
1,805 2,410
CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 131,851 178,097
Cash at bank and in hand 7,900 4,878
140,751 183,975
Creditors: Amounts Falling Due Within One Year 6 (90,315 ) (107,393 )
NET CURRENT ASSETS (LIABILITIES) 50,436 76,582
TOTAL ASSETS LESS CURRENT LIABILITIES 52,241 78,992
Creditors: Amounts Falling Due After More Than One Year 7 (32,980 ) (42,312 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (451 ) (458 )
NET ASSETS 18,810 36,222
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 18,710 36,122
SHAREHOLDERS' FUNDS 18,810 36,222
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Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Clark Johnrose
Director
20/05/2025
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
Johnrose Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08654662 . The registered office is 50 - 54 Berry Lane, Longridge, Preston, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
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:
Motor Vehicles 25% Reducing Balance
2.4. 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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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 all 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. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Manufacturing 1 1
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2023 3,218
As at 31 August 2024 3,218
Depreciation
As at 1 September 2023 808
Provided during the period 605
As at 31 August 2024 1,413
Net Book Value
As at 31 August 2024 1,805
As at 1 September 2023 2,410
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,783 49,595
Prepayments and accrued income 2,021 1,946
Corporation tax recoverable assets 30,690 30,690
VAT 1,573 1,890
Director's loan account 93,784 93,976
131,851 178,097
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,231 20,134
Bank loans and overdrafts 9,765 9,690
Corporation tax 25,431 47,094
Other taxes and social security 12,492 3,260
Accruals and deferred income 30,396 27,215
90,315 107,393
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 32,980 42,312
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 451 458
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 3,264 3,264
Later than one year and not later than five years 2,824 6,088
6,088 9,352
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Clark Johnrose 93,975 124,337 124,528 - 93,784
Interest has been paid during the year on the loan in the sum of £2,089 (2023-£2,275).  The loan is unsecured and repayable on demand. 
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