Acorah Software Products - Accounts Production 16.5.460 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08983588 Mr David Breese Mrs Anggraini Nuralam Ms Katharine Sollacher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08983588 2024-04-30 08983588 2025-04-30 08983588 2024-05-01 2025-04-30 08983588 frs-core:CurrentFinancialInstruments 2025-04-30 08983588 frs-core:FurnitureFittings 2025-04-30 08983588 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08983588 frs-core:FurnitureFittings 2024-04-30 08983588 frs-core:PlantMachinery 2025-04-30 08983588 frs-core:PlantMachinery 2024-05-01 2025-04-30 08983588 frs-core:PlantMachinery 2024-04-30 08983588 frs-core:ShareCapital 2025-04-30 08983588 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08983588 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08983588 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08983588 frs-bus:SmallEntities 2024-05-01 2025-04-30 08983588 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08983588 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08983588 frs-bus:Director1 2024-05-01 2025-04-30 08983588 frs-bus:Director2 2024-05-01 2025-04-30 08983588 frs-bus:Director3 2024-05-01 2025-04-30 08983588 frs-countries:EnglandWales 2024-05-01 2025-04-30 08983588 2023-04-30 08983588 2024-04-30 08983588 2023-05-01 2024-04-30 08983588 frs-core:CurrentFinancialInstruments 2024-04-30 08983588 frs-core:ShareCapital 2024-04-30 08983588 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08983588
Royale Enamel Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Royale Enamel Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Royale Enamel Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08983588

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,648 |  | 15,619
|  |  | 27,648 |  | 15,619
CURRENT ASSETS
Stocks | 5 | 82,000 |  | 84,805 |
Debtors | 6 | 4,365 |  | 6,714 |
Investments | 7 | 4,500 |  | - |
Cash at bank and in hand |  | 4,356 |  | 37,259 |
|  | 95,221 |  | 128,778 |
Creditors: Amounts Falling Due Within One Year | 8 | (65,486 ) |  | (39,195 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,735 |  | 89,583
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,383 |  | 105,202
NET ASSETS |  |  | 57,383 |  | 105,202
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 57,283 |  | 105,102
SHAREHOLDERS' FUNDS |  |  | 57,383 |  | 105,202

Page 1
Page 2
Royale Enamel 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

Mr David Breese Director
09/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Royale Enamel Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Royale Enamel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08983588 . The registered office is Royale House, 13 Fleet Street, Holbeach, Lincolnshire, PE12 7AD.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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. 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.
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 | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.5. 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.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 ' Other Financial Instruments Issues' of FRS 102 to all of its financial Instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Debt instruments are subsequently carried at amotised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Page 3
Page 4
Royale Enamel Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 14)
10 14
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 27,926 | 9,373 | 37,299
Additions | 17,011 | 226 | 17,237
As at 30 April 2025 | 44,937 | 9,599 | 54,536
Depreciation
As at 1 May 2024 | 18,256 | 3,424 | 21,680
Provided during the period | 4,258 | 950 | 5,208
As at 30 April 2025 | 22,514 | 4,374 | 26,888
Net Book Value
As at 30 April 2025 | 22,423 | 5,225 | 27,648
As at 1 May 2024 | 9,670 | 5,949 | 15,619

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 82,000 |  | 84,805

Page 4
Page 5
Royale Enamel Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 500 |  | -
Other debtors | 3,865 |  | 6,714
| 4,365 |  | 6,714

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Short term deposits | 4,500 |  | -

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,079 |  | 19,302
Bank loans and overdrafts | 257 |  | -
Corporation tax | 129 |  | 13,946
Other taxes and social security | 1,558 |  | 3,279
Accruals and deferred income | - |  | 2,400
Directors' loan accounts | 48,463 |  | 268
| 65,486 |  | 39,195

9. Share Capital

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

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