Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 02476203 Mr J M Harris Mr J M Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02476203 2024-03-31 02476203 2025-03-31 02476203 2024-04-01 2025-03-31 02476203 frs-core:CurrentFinancialInstruments 2025-03-31 02476203 frs-core:ComputerEquipment 2025-03-31 02476203 frs-core:ComputerEquipment 2024-04-01 2025-03-31 02476203 frs-core:ComputerEquipment 2024-03-31 02476203 frs-core:MotorVehicles 2025-03-31 02476203 frs-core:MotorVehicles 2024-04-01 2025-03-31 02476203 frs-core:MotorVehicles 2024-03-31 02476203 frs-core:PlantMachinery 2025-03-31 02476203 frs-core:PlantMachinery 2024-04-01 2025-03-31 02476203 frs-core:PlantMachinery 2024-03-31 02476203 frs-core:ShareCapital 2025-03-31 02476203 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02476203 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02476203 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02476203 frs-bus:SmallEntities 2024-04-01 2025-03-31 02476203 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02476203 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02476203 frs-bus:Director1 2024-04-01 2025-03-31 02476203 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 02476203 frs-countries:EnglandWales 2024-04-01 2025-03-31 02476203 2023-03-31 02476203 2024-03-31 02476203 2023-04-01 2024-03-31 02476203 frs-core:CurrentFinancialInstruments 2024-03-31 02476203 frs-core:ShareCapital 2024-03-31 02476203 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 02476203
Rollaclad Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—5
Page 1
Company Information
Director Mr J M Harris
Secretary Mr J M Harris
Company Number 02476203
Registered Office 995 Gorseinon Road
Penllergaer
Swansea
SA4 9RU
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Balance Sheet
Registered number: 02476203
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,660 30,735
22,660 30,735
CURRENT ASSETS
Stocks 5 138,378 106,425
Debtors 6 553,903 367,697
Cash at bank and in hand 156,220 461,547
848,501 935,669
Creditors: Amounts Falling Due Within One Year 7 (88,306 ) (117,965 )
NET CURRENT ASSETS (LIABILITIES) 760,195 817,704
TOTAL ASSETS LESS CURRENT LIABILITIES 782,855 848,439
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,665 ) (7,327 )
NET ASSETS 777,190 841,112
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 777,188 841,110
SHAREHOLDERS' FUNDS 777,190 841,112
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.
The financial statements were approved by the board of directors on 1 August 2025 and were signed on its behalf by:
Mr J M Harris
Director
1 August 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
Rollaclad Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02476203 . The registered office is 995 Gorseinon Road, Penllergaer, Swansea, SA4 9RU.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. 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.
2.4. 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 25% reducing balance
Motor Vehicles 25% staight line
Computer Equipment 25% reducing balance
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.
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
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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: 7 (2024: 5)
7 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 152,479 10,917 10,177 173,573
As at 31 March 2025 152,479 10,917 10,177 173,573
Depreciation
As at 1 April 2024 123,433 10,390 9,015 142,838
Provided during the period 7,258 527 290 8,075
As at 31 March 2025 130,691 10,917 9,305 150,913
Net Book Value
As at 31 March 2025 21,788 - 872 22,660
As at 1 April 2024 29,046 527 1,162 30,735
5. Stocks
2025 2024
£ £
Stock 138,378 106,425
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,853 72,947
Amounts owed by participating interests 538,050 138,050
Other debtors - 156,700
553,903 367,697
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 59,982 48,885
Other creditors 24,450 12,551
Taxation and social security 3,874 56,529
88,306 117,965
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Summary of transactions with parent
Anthar Limited
During the year Rollaclad Limited made unsecured, interest free, repayable on demand loans to Anthar Limited. At the balance sheet date the amount due from Anthar Limited was £538,050 (2024 - £138,050). 
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