Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08186406 Stephen Bowller Tomas Roberts Andrew Henderson Benjamin Woor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08186406 2023-12-31 08186406 2024-12-31 08186406 2024-01-01 2024-12-31 08186406 frs-core:CurrentFinancialInstruments 2024-12-31 08186406 frs-core:Non-currentFinancialInstruments 2024-12-31 08186406 frs-core:BetweenOneFiveYears 2024-12-31 08186406 frs-core:ComputerEquipment 2024-12-31 08186406 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08186406 frs-core:ComputerEquipment 2023-12-31 08186406 frs-core:MotorVehicles 2024-12-31 08186406 frs-core:MotorVehicles 2024-01-01 2024-12-31 08186406 frs-core:MotorVehicles 2023-12-31 08186406 frs-core:WithinOneYear 2024-12-31 08186406 frs-core:ShareCapital 2024-12-31 08186406 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08186406 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08186406 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08186406 frs-bus:SmallEntities 2024-01-01 2024-12-31 08186406 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08186406 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08186406 frs-bus:Director1 2024-01-01 2024-12-31 08186406 frs-bus:Director2 2024-01-01 2024-12-31 08186406 frs-bus:Director3 2024-01-01 2024-12-31 08186406 frs-bus:Director4 2024-01-01 2024-12-31 08186406 frs-countries:EnglandWales 2024-01-01 2024-12-31 08186406 2022-12-31 08186406 2023-12-31 08186406 2023-01-01 2023-12-31 08186406 frs-core:CurrentFinancialInstruments 2023-12-31 08186406 frs-core:Non-currentFinancialInstruments 2023-12-31 08186406 frs-core:BetweenOneFiveYears 2023-12-31 08186406 frs-core:MotorVehicles 2023-01-01 2023-12-31 08186406 frs-core:WithinOneYear 2023-12-31 08186406 frs-core:ShareCapital 2023-12-31 08186406 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08186406
Tanner & Hall Roofing And Solar Systems Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08186406
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,835 27,441
12,835 27,441
CURRENT ASSETS
Stocks 5 1,500 1,500
Debtors 6 100,462 126,773
Cash at bank and in hand 60,387 62,892
162,349 191,165
Creditors: Amounts Falling Due Within One Year 7 (64,726 ) (89,337 )
NET CURRENT ASSETS (LIABILITIES) 97,623 101,828
TOTAL ASSETS LESS CURRENT LIABILITIES 110,458 129,269
Creditors: Amounts Falling Due After More Than One Year 8 (3,261 ) (14,785 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,952 ) (5,214 )
NET ASSETS 104,245 109,270
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 104,145 109,170
SHAREHOLDERS' FUNDS 104,245 109,270
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For the year ending 31 December 2024 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 Income Statement.
On behalf of the board
Stephen Bowller
Director
4 August 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tanner & Hall Roofing And Solar Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08186406 . The registered office is Station Road, Harston, Cambridge, CB22 7QP.
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:
Motor Vehicles 4 years straight line
Computer and Office Equipment 4 years straight line
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 income statement 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 the income statement as incurred.
2.5. 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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2.6. 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 year 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 asset reflects 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 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: 4 (2023: 5)
4 5
4. Tangible Assets
Motor Vehicles Computer and Office Equipment Total
£ £ £
Cost
As at 1 January 2024 63,303 4,315 67,618
Additions 4,000 - 4,000
Disposals (4,000 ) - (4,000 )
As at 31 December 2024 63,303 4,315 67,618
Depreciation
As at 1 January 2024 35,862 4,315 40,177
Provided during the period 14,606 - 14,606
As at 31 December 2024 50,468 4,315 54,783
Net Book Value
As at 31 December 2024 12,835 - 12,835
As at 1 January 2024 27,441 - 27,441
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 12,834 27,440
5. Stocks
2024 2023
£ £
Stock 1,500 1,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,884 77,697
Other debtors 76,578 49,076
100,462 126,773
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,524 14,388
Trade creditors 23,944 31,924
Other creditors 2,300 2,719
Taxation and social security 26,958 40,306
64,726 89,337
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,261 14,785
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,524 14,388
Later than one year and not later than five years 3,261 14,785
14,785 29,173
14,785 29,173
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Roofing Direct Merchants LtdThe directors of Tanner and Hall Roofing and Solary Systems Ltd are also directors of Roofing Direct Merchants LtdRoofing Direct Merchants Ltd supplied material during the year. At the balance sheet date the amount owed by the company was £4001

Roofing Direct Merchants Ltd

The directors of Tanner and Hall Roofing and Solary Systems Ltd are also directors of Roofing Direct Merchants Ltd

Roofing Direct Merchants Ltd supplied material during the year. At the balance sheet date the amount owed by the company was £4001

Bowller Roofing and Solar Enegy Limited Contractors LtdThe directors of Tanner and Hall Roofing and Solary Systems Ltd are also directors of Bowller Roofing and Solar Engegy Contractors LimitedTanner and Hall Roofing and Solar Systems Ltd provided services and materials during the year. Amount owed to the company at the balance sheet date is £13,921 (2023: £13,591)

Bowller Roofing and Solar Enegy Limited Contractors Ltd

The directors of Tanner and Hall Roofing and Solary Systems Ltd are also directors of Bowller Roofing and Solar Engegy Contractors Limited

Tanner and Hall Roofing and Solar Systems Ltd provided services and materials during the year. Amount owed to the company at the balance sheet date is £13,921 (2023: £13,591)

Bowller Environmental Electrical Systems LtdThe directors of Tanner and Hall Roofing and Solary Systems Ltd are also directors of Bowller Environmental Electrical Systems LtdTanner and Hall Roofing and Solary Systems Ltd provided a loan to Bowller Environmental Electrical Systems Ltd. At the balance sheet date, the amount owed to the company was £55,000.

Bowller Environmental Electrical Systems Ltd

The directors of Tanner and Hall Roofing and Solary Systems Ltd are also directors of Bowller Environmental Electrical Systems Ltd

Tanner and Hall Roofing and Solary Systems Ltd provided a loan to Bowller Environmental Electrical Systems Ltd. At the balance sheet date, the amount owed to the company was £55,000.

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