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 07550705 J J Monaghan J Monaghan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07550705 2024-04-30 07550705 2025-04-30 07550705 2024-05-01 2025-04-30 07550705 frs-core:CurrentFinancialInstruments 2025-04-30 07550705 frs-core:MotorVehicles 2025-04-30 07550705 frs-core:MotorVehicles 2024-05-01 2025-04-30 07550705 frs-core:MotorVehicles 2024-04-30 07550705 frs-core:PlantMachinery 2025-04-30 07550705 frs-core:PlantMachinery 2024-05-01 2025-04-30 07550705 frs-core:PlantMachinery 2024-04-30 07550705 frs-core:ShareCapital 2025-04-30 07550705 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07550705 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07550705 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07550705 frs-bus:SmallEntities 2024-05-01 2025-04-30 07550705 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 07550705 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07550705 frs-core:UnlistedNon-exchangeTraded 2025-04-30 07550705 frs-core:UnlistedNon-exchangeTraded 2024-04-30 07550705 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 07550705 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 07550705 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 07550705 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 07550705 frs-bus:Director1 2024-05-01 2025-04-30 07550705 frs-bus:Director2 2024-05-01 2025-04-30 07550705 frs-core:CurrentFinancialInstruments 1 2025-04-30 07550705 frs-countries:EnglandWales 2024-05-01 2025-04-30 07550705 2023-04-30 07550705 2024-04-30 07550705 2023-05-01 2024-04-30 07550705 frs-core:CurrentFinancialInstruments 2024-04-30 07550705 frs-core:ShareCapital 2024-04-30 07550705 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07550705 frs-core:CurrentFinancialInstruments 1 2024-04-30
Registered number: 07550705
Higham Roofing Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Higham Roofing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Higham Roofing Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 07550705

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 912,839 |  | 760,775
Investments | 5 |  | 100 |  | 100
|  |  | 912,939 |  | 760,875
CURRENT ASSETS
Debtors | 6 | 412,848 |  | 274,047 |
Cash at bank and in hand |  | 532,905 |  | 198,456 |
|  | 945,753 |  | 472,503 |
Creditors: Amounts Falling Due Within One Year | 7 | (199,897 ) |  | (59,800 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 745,856 |  | 412,703
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,658,795 |  | 1,173,578
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (117,644 ) |  | (56,137 )
NET ASSETS |  |  | 1,541,151 |  | 1,117,441
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,541,051 |  | 1,117,341
SHAREHOLDERS' FUNDS |  |  | 1,541,151 |  | 1,117,441

Page 1
Page 2
Higham Roofing Limited
Balance Sheet (continued)
As At 30 April 2025
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

J J Monaghan Director
4th September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Higham Roofing Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Higham Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07550705 . The registered office is 155 Wellingborough Road, Rushden, Northants, NN10 9TB.
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:

Plant & Machinery | 30% on reducing balance
Motor Vehicles | 25% on reducing balance

2.4. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 30 April 2025.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | - | 1,088,804 | 1,088,804
Additions | 52,950 | 451,588 | 504,538
Disposals | - | (303,915 ) | (303,915 )
As at 30 April 2025 | 52,950 | 1,236,477 | 1,289,427

...CONTINUED
Page 3
Page 4
Higham Roofing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024 | - | 328,029 | 328,029
Provided during the period | - | 201,111 | 201,111
Disposals | - | (152,552 ) | (152,552 )
As at 30 April 2025 | - | 376,588 | 376,588
Net Book Value
As at 30 April 2025 | 52,950 | 859,889 | 912,839
As at 1 May 2024 | - | 760,775 | 760,775

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 May 2024 | 100
As at 30 April 2025 | 100
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 100
As at 1 May 2024 | 100

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 339,690 |  | 273,780
Intercompany debtor | 73,158 |  | 267
| 412,848 |  | 274,047

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 64,430 |  | 2,713
Corporation tax | 122,938 |  | 48,902
VAT | 10,304 |  | 6,285
Accruals and deferred income | 2,225 |  | 1,900
| 199,897 |  | 59,800

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4