Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05705978 Mr Mark Trice Mrs Kerry Trice iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05705978 2024-03-31 05705978 2025-03-31 05705978 2024-04-01 2025-03-31 05705978 frs-core:CurrentFinancialInstruments 2025-03-31 05705978 frs-core:Non-currentFinancialInstruments 2025-03-31 05705978 frs-core:BetweenOneFiveYears 2025-03-31 05705978 frs-core:ComputerEquipment 2025-03-31 05705978 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05705978 frs-core:ComputerEquipment 2024-03-31 05705978 frs-core:FurnitureFittings 2025-03-31 05705978 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05705978 frs-core:FurnitureFittings 2024-03-31 05705978 frs-core:MotorVehicles 2025-03-31 05705978 frs-core:MotorVehicles 2024-04-01 2025-03-31 05705978 frs-core:MotorVehicles 2024-03-31 05705978 frs-core:PlantMachinery 2025-03-31 05705978 frs-core:PlantMachinery 2024-04-01 2025-03-31 05705978 frs-core:PlantMachinery 2024-03-31 05705978 frs-core:WithinOneYear 2025-03-31 05705978 frs-core:ShareCapital 2025-03-31 05705978 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05705978 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05705978 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05705978 frs-bus:SmallEntities 2024-04-01 2025-03-31 05705978 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05705978 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05705978 frs-bus:Director1 2024-04-01 2025-03-31 05705978 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05705978 frs-core:CurrentFinancialInstruments 1 2025-03-31 05705978 frs-countries:EnglandWales 2024-04-01 2025-03-31 05705978 2023-03-31 05705978 2024-03-31 05705978 2023-04-01 2024-03-31 05705978 frs-core:CurrentFinancialInstruments 2024-03-31 05705978 frs-core:Non-currentFinancialInstruments 2024-03-31 05705978 frs-core:BetweenOneFiveYears 2024-03-31 05705978 frs-core:WithinOneYear 2024-03-31 05705978 frs-core:ShareCapital 2024-03-31 05705978 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05705978 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 05705978
MT Roofing Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05705978
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,727 3,692
77,727 3,692
CURRENT ASSETS
Debtors 5 106,596 55,211
Cash at bank and in hand 205,681 30,146
312,277 85,357
Creditors: Amounts Falling Due Within One Year 6 (118,602 ) (16,284 )
NET CURRENT ASSETS (LIABILITIES) 193,675 69,073
TOTAL ASSETS LESS CURRENT LIABILITIES 271,402 72,765
Creditors: Amounts Falling Due After More Than One Year 7 (59,673 ) (10,217 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,432 ) (960 )
NET ASSETS 192,297 61,588
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 192,296 61,587
SHAREHOLDERS' FUNDS 192,297 61,588
Page 1
Page 2
For the year ending 31 March 2025 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 Mark Trice
Director
17/06/2025
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
MT Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05705978 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
...CONTINUED
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2.5. Taxation - continued
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 13,749 - 1,348 3,428 18,525
Additions 9,232 80,105 - - 89,337
Disposals (9,500 ) - - - (9,500 )
As at 31 March 2025 13,481 80,105 1,348 3,428 98,362
Depreciation
As at 1 April 2024 11,900 - 1,263 1,670 14,833
Provided during the period 1,423 12,016 13 263 13,715
Disposals (7,913 ) - - - (7,913 )
As at 31 March 2025 5,410 12,016 1,276 1,933 20,635
Net Book Value
As at 31 March 2025 8,071 68,089 72 1,495 77,727
As at 1 April 2024 1,849 - 85 1,758 3,692
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 74,172 51,322
Other debtors 32,376 3,026
Intercompany 48 48
VAT - 815
106,596 55,211
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,564 -
Trade creditors 8,557 1,901
Bank loans and overdrafts 9,600 9,600
Corporation tax 22,235 149
Other taxes and social security 8,735 3,642
VAT 6,439 -
Other creditors 54,359 58
Director's loan account 113 934
118,602 16,284
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 59,186 -
Bank loans 487 10,217
59,673 10,217
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,564 -
Later than one year and not later than five years 59,186 -
67,750 -
67,750 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
Included in creditors is an amount of £113 (2024 - £934), owed to the company director Mr M Trice. This loan is interest free and no repayment terms have been agreed.
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