Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 09440175 Mr Paul Davies Mr Peter Hibbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09440175 2024-02-29 09440175 2025-02-28 09440175 2024-03-01 2025-02-28 09440175 frs-core:CurrentFinancialInstruments 2025-02-28 09440175 frs-core:Non-currentFinancialInstruments 2025-02-28 09440175 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 09440175 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 09440175 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 09440175 frs-core:MotorVehicles 2025-02-28 09440175 frs-core:MotorVehicles 2024-03-01 2025-02-28 09440175 frs-core:MotorVehicles 2024-02-29 09440175 frs-core:PlantMachinery 2025-02-28 09440175 frs-core:PlantMachinery 2024-03-01 2025-02-28 09440175 frs-core:PlantMachinery 2024-02-29 09440175 frs-core:ShareCapital 2025-02-28 09440175 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 09440175 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09440175 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 09440175 frs-bus:SmallEntities 2024-03-01 2025-02-28 09440175 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09440175 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09440175 frs-bus:Director1 2024-03-01 2025-02-28 09440175 frs-bus:Director2 2024-03-01 2025-02-28 09440175 frs-countries:EnglandWales 2024-03-01 2025-02-28 09440175 2023-02-28 09440175 2024-02-29 09440175 2023-03-01 2024-02-29 09440175 frs-core:CurrentFinancialInstruments 2024-02-29 09440175 frs-core:Non-currentFinancialInstruments 2024-02-29 09440175 frs-core:ShareCapital 2024-02-29 09440175 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 09440175
Cure Roofing Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Footprints Accountancy
CIMA
24 Gander Lane
Barlborough
Chesterfield
S43 4PZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09440175
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 186,616 176,549
186,616 176,549
CURRENT ASSETS
Debtors 5 169,393 93,562
Cash at bank and in hand 137,172 119,208
306,565 212,770
Creditors: Amounts Falling Due Within One Year 6 (168,788 ) (159,638 )
NET CURRENT ASSETS (LIABILITIES) 137,777 53,132
TOTAL ASSETS LESS CURRENT LIABILITIES 324,393 229,681
Creditors: Amounts Falling Due After More Than One Year 7 (35,231 ) (42,149 )
NET ASSETS 289,162 187,532
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 289,062 187,432
SHAREHOLDERS' FUNDS 289,162 187,532
Page 1
Page 2
For the year ending 28 February 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 Paul Davies
Director
9 September 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
Cure Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09440175 . The registered office is Unit 2 Longacre Industrial Estate , Longacre Way, Holbrook, Sheffield, S20 3FS.
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:
Freehold Freehold Property
Plant & Machinery over 5 years
Motor Vehicles 25% reducing balance
2.4. 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: 2 (2024: 3)
2 3
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 March 2024 119,000 5,116 107,075 231,191
Additions - 1,574 31,600 33,174
As at 28 February 2025 119,000 6,690 138,675 264,365
Depreciation
As at 1 March 2024 - 3,409 51,233 54,642
Provided during the period - 1,247 21,860 23,107
As at 28 February 2025 - 4,656 73,093 77,749
Net Book Value
As at 28 February 2025 119,000 2,034 65,582 186,616
As at 1 March 2024 119,000 1,707 55,842 176,549
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 146,306 49,501
Other debtors 23,087 44,061
169,393 93,562
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 42,948 9,019
Bank loans and overdrafts 11,284 21,956
Corporation tax 77,917 43,508
VAT 27,730 9,489
Accruals and deferred income 700 74,193
Directors' loan accounts 8,209 1,473
168,788 159,638
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 35,231 42,149
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4