Acorah Software Products - Accounts Production 16.4.675 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08446514 Mr Lee Waldock Mr Christopher Waldock Mrs Carly Waldock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08446514 2024-03-31 08446514 2025-03-31 08446514 2024-04-01 2025-03-31 08446514 frs-core:CurrentFinancialInstruments 2025-03-31 08446514 frs-core:Non-currentFinancialInstruments 2025-03-31 08446514 frs-core:BetweenOneFiveYears 2025-03-31 08446514 frs-core:ComputerEquipment 2025-03-31 08446514 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08446514 frs-core:ComputerEquipment 2024-03-31 08446514 frs-core:MotorVehicles 2025-03-31 08446514 frs-core:MotorVehicles 2024-04-01 2025-03-31 08446514 frs-core:MotorVehicles 2024-03-31 08446514 frs-core:PlantMachinery 2025-03-31 08446514 frs-core:PlantMachinery 2024-04-01 2025-03-31 08446514 frs-core:PlantMachinery 2024-03-31 08446514 frs-core:WithinOneYear 2025-03-31 08446514 frs-core:ShareCapital 2025-03-31 08446514 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08446514 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08446514 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08446514 frs-bus:SmallEntities 2024-04-01 2025-03-31 08446514 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08446514 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08446514 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08446514 frs-bus:OrdinaryShareClass1 2025-03-31 08446514 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 08446514 frs-bus:OrdinaryShareClass2 2025-03-31 08446514 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 08446514 frs-bus:OrdinaryShareClass3 2025-03-31 08446514 frs-bus:Director1 2024-04-01 2025-03-31 08446514 frs-bus:Director2 2024-04-01 2025-03-31 08446514 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 08446514 frs-core:CurrentFinancialInstruments 1 2025-03-31 08446514 frs-countries:EnglandWales 2024-04-01 2025-03-31 08446514 2023-03-31 08446514 2024-03-31 08446514 2023-04-01 2024-03-31 08446514 frs-core:CurrentFinancialInstruments 2024-03-31 08446514 frs-core:Non-currentFinancialInstruments 2024-03-31 08446514 frs-core:BetweenOneFiveYears 2024-03-31 08446514 frs-core:WithinOneYear 2024-03-31 08446514 frs-core:ShareCapital 2024-03-31 08446514 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08446514 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 08446514 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 08446514 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 08446514 frs-core:CurrentFinancialInstruments 1 2024-03-31
A Class Metal Roofing Limited
Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08446514
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,256 41,823
24,256 41,823
CURRENT ASSETS
Stocks 5 5,748 157,407
Debtors 6 263,493 273,239
Cash at bank and in hand 4 142
269,245 430,788
Creditors: Amounts Falling Due Within One Year 7 (380,962 ) (402,258 )
NET CURRENT ASSETS (LIABILITIES) (111,717 ) 28,530
TOTAL ASSETS LESS CURRENT LIABILITIES (87,461 ) 70,353
Creditors: Amounts Falling Due After More Than One Year 8 (38,339 ) (59,731 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,064 ) (10,456 )
NET (LIABILITIES)/ASSETS (131,864 ) 166
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (131,964 ) 66
SHAREHOLDERS' FUNDS (131,864) 166
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 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
Mr Lee Waldock
Director
20 August 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A Class Metal Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08446514 . The registered office is 42 Totnes Road, Welling, Kent, DA16 1BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have confirmed that they will continue to support the company until such time as it is profitable.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 20% straight line
Motor Vehicles 20% straight line
Computer Equipment 25% straight line
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2.5. 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 the profit and loss account as incurred.
2.6. 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.
2.7. 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.
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2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 5 5
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 131,866 111,878 7,669 251,413
As at 31 March 2025 131,866 111,878 7,669 251,413
Depreciation
As at 1 April 2024 131,866 70,055 7,669 209,590
Provided during the period - 17,567 - 17,567
As at 31 March 2025 131,866 87,622 7,669 227,157
Net Book Value
As at 31 March 2025 - 24,256 - 24,256
As at 1 April 2024 - 41,823 - 41,823
5. Stocks
2025 2024
£ £
Work in progress 5,748 157,407
Page 5
Page 6
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 67,215 212,904
Prepayments and accrued income 10,300 9,227
Deferred tax current asset 16,391 -
VAT 17,037 27,645
Amounts owed by group undertakings 152,550 23,463
263,493 273,239
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,184 14,184
Trade creditors 138,642 173,292
Bank loans and overdrafts 96,608 78,868
Corporation tax 50,501 47,800
Other taxes and social security 68,771 64,570
Other creditors 5,026 15,026
Pension control account 378 378
Accruals and deferred income 6,852 8,140
380,962 402,258
HSBC Bank PLC have a fixed and floating charge over the assets of the company. The charge was created on 2 May 2018.
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,105 46,460
Bank loans 7,234 13,271
38,339 59,731
HSBC Bank PLC have a fixed and floating charge over the assets of the company. The charge was created on 2 May 2018.
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,184 14,184
Later than one year and not later than five years 31,105 46,460
45,289 60,644
45,289 60,644
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
80 Ordinary Shares of £ 1.00 each 80 80
10 Ordinary A shares of £ 1.00 each 10 10
10 Ordinary B shares of £ 1.00 each 10 10
100 100
Page 7