Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 06405887 Ms Tina Singleton Mr Mark Singleton Ms Tina Singleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06405887 2024-04-30 06405887 2025-04-30 06405887 2024-05-01 2025-04-30 06405887 frs-core:CurrentFinancialInstruments 2025-04-30 06405887 frs-core:ComputerEquipment 2025-04-30 06405887 frs-core:ComputerEquipment 2024-05-01 2025-04-30 06405887 frs-core:ComputerEquipment 2024-04-30 06405887 frs-core:FurnitureFittings 2025-04-30 06405887 frs-core:FurnitureFittings 2024-05-01 2025-04-30 06405887 frs-core:FurnitureFittings 2024-04-30 06405887 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 06405887 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 06405887 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 06405887 frs-core:PlantMachinery 2025-04-30 06405887 frs-core:PlantMachinery 2024-05-01 2025-04-30 06405887 frs-core:PlantMachinery 2024-04-30 06405887 frs-core:ShareCapital 2025-04-30 06405887 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 06405887 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06405887 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 06405887 frs-bus:SmallEntities 2024-05-01 2025-04-30 06405887 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06405887 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06405887 frs-bus:Director1 2024-05-01 2025-04-30 06405887 frs-bus:Director2 2024-05-01 2025-04-30 06405887 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 06405887 frs-core:CurrentFinancialInstruments 1 2025-04-30 06405887 frs-countries:EnglandWales 2024-05-01 2025-04-30 06405887 2023-04-30 06405887 2024-04-30 06405887 2023-05-01 2024-04-30 06405887 frs-core:CurrentFinancialInstruments 2024-04-30 06405887 frs-core:ShareCapital 2024-04-30 06405887 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 06405887 frs-core:CurrentFinancialInstruments 1 2024-04-30
Registered number: 06405887
Accurate Roofing Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06405887
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,627,706 317,599
1,627,706 317,599
CURRENT ASSETS
Debtors 5 3,994,821 4,006,774
Cash at bank and in hand 330,867 782,589
4,325,688 4,789,363
Creditors: Amounts Falling Due Within One Year 6 (2,776,744 ) (2,113,843 )
NET CURRENT ASSETS (LIABILITIES) 1,548,944 2,675,520
TOTAL ASSETS LESS CURRENT LIABILITIES 3,176,650 2,993,119
PROVISIONS FOR LIABILITIES
Deferred Taxation (75,808 ) (79,400 )
NET ASSETS 3,100,842 2,913,719
CAPITAL AND RESERVES
Called up share capital 7 112 112
Profit and Loss Account 3,100,730 2,913,607
SHAREHOLDERS' FUNDS 3,100,842 2,913,719
Page 1
Page 2
For the year ending 30 April 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
Ms Tina Singleton
Director
16/09/2025
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
Accurate Roofing Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06405887 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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:
Freehold NIL
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 12 (2024: 9)
12 9
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 - 870,230 44,922 55,149 970,301
Additions 1,267,996 120,844 - - 1,388,840
Disposals - (42,300 ) - - (42,300 )
As at 30 April 2025 1,267,996 948,774 44,922 55,149 2,316,841
Depreciation
As at 1 May 2024 - 572,659 35,699 44,344 652,702
Provided during the period - 60,473 1,379 1,621 63,473
Disposals - (27,040 ) - - (27,040 )
As at 30 April 2025 - 606,092 37,078 45,965 689,135
Net Book Value
As at 30 April 2025 1,267,996 342,682 7,844 9,184 1,627,706
As at 1 May 2024 - 297,571 9,223 10,805 317,599
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,245,091 2,110,607
Inter company account 1,040,483 912,483
VAT 709,247 272,702
Directors' loan accounts - 710,982
3,994,821 4,006,774
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,782,747 1,474,735
Corporation tax 309,344 510,291
Other taxes and social security 10,852 9,520
Other creditors 94,085 119,297
Directors' loan accounts 579,716 -
2,776,744 2,113,843
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 112 112
8. Related Party Transactions
Included in the Other Debtors is an amount owed from MT Property Developers Ltd totalling £1,040,483 (2024 - £912,483), for which Mrs T Singleton is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company directors totalling £579,716 (2024 - £710,982 Debtor), no interest is to be charged.
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