Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11659587 Mr DAVID WEBB iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11659587 2023-11-30 11659587 2024-11-30 11659587 2023-12-01 2024-11-30 11659587 frs-core:CurrentFinancialInstruments 2024-11-30 11659587 frs-core:Non-currentFinancialInstruments 2024-11-30 11659587 frs-core:BetweenOneFiveYears 2024-11-30 11659587 frs-core:ComputerEquipment 2024-11-30 11659587 frs-core:ComputerEquipment 2023-12-01 2024-11-30 11659587 frs-core:ComputerEquipment 2023-11-30 11659587 frs-core:MotorVehicles 2024-11-30 11659587 frs-core:MotorVehicles 2023-12-01 2024-11-30 11659587 frs-core:MotorVehicles 2023-11-30 11659587 frs-core:PlantMachinery 2024-11-30 11659587 frs-core:PlantMachinery 2023-12-01 2024-11-30 11659587 frs-core:PlantMachinery 2023-11-30 11659587 frs-core:ShareCapital 2024-11-30 11659587 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11659587 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11659587 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11659587 frs-bus:SmallEntities 2023-12-01 2024-11-30 11659587 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11659587 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11659587 frs-bus:Director1 2023-12-01 2024-11-30 11659587 frs-countries:EnglandWales 2023-12-01 2024-11-30 11659587 2022-11-30 11659587 2023-11-30 11659587 2022-12-01 2023-11-30 11659587 frs-core:CurrentFinancialInstruments 2023-11-30 11659587 frs-core:Non-currentFinancialInstruments 2023-11-30 11659587 frs-core:BetweenOneFiveYears 2023-11-30 11659587 frs-core:ShareCapital 2023-11-30 11659587 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 11659587
ROLLER BATHROOMS LTD
Unaudited Financial Statements
For The Year Ended 30 November 2024
James Bendrey Accountants Ltd
Boscawen Park
St Dennis
St Austell
Cornwall
PL26 8DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11659587
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,037 11,862
24,037 11,862
CURRENT ASSETS
Cash at bank and in hand 2,523 5,379
2,523 5,379
Creditors: Amounts Falling Due Within One Year 5 (4,047 ) (6,791 )
NET CURRENT ASSETS (LIABILITIES) (1,524 ) (1,412 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,513 10,450
Creditors: Amounts Falling Due After More Than One Year 6 (13,882 ) -
NET ASSETS 8,631 10,450
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 8,630 10,449
SHAREHOLDERS' FUNDS 8,631 10,450
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Page 2
For the year ending 30 November 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 DAVID WEBB
Director
11/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ROLLER BATHROOMS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11659587 . The registered office is Unit 5h, St Columb Industrial Estate, St Columb, Cornwall, TR9 6SF.
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.
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.
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.
2.3. 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% 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 the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 5,863 15,340 1,087 22,290
Additions 993 17,000 191 18,184
As at 30 November 2024 6,856 32,340 1,278 40,474
Depreciation
As at 1 December 2023 1,465 8,488 475 10,428
Provided during the period 1,078 4,770 161 6,009
As at 30 November 2024 2,543 13,258 636 16,437
Net Book Value
As at 30 November 2024 4,313 19,082 642 24,037
As at 1 December 2023 4,398 6,852 612 11,862
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2,015
VAT 2,353 3,382
Accruals and deferred income 675 675
Director's loan account 1,019 719
4,047 6,791
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,882 -
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 13,882 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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