Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08347460 Mr John Ratcliffe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08347460 2024-01-31 08347460 2025-01-31 08347460 2024-02-01 2025-01-31 08347460 frs-core:CurrentFinancialInstruments 2025-01-31 08347460 frs-core:Non-currentFinancialInstruments 2025-01-31 08347460 frs-core:BetweenOneFiveYears 2025-01-31 08347460 frs-core:ComputerEquipment 2025-01-31 08347460 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08347460 frs-core:ComputerEquipment 2024-01-31 08347460 frs-core:FurnitureFittings 2025-01-31 08347460 frs-core:FurnitureFittings 2024-02-01 2025-01-31 08347460 frs-core:FurnitureFittings 2024-01-31 08347460 frs-core:MotorVehicles 2025-01-31 08347460 frs-core:MotorVehicles 2024-02-01 2025-01-31 08347460 frs-core:MotorVehicles 2024-01-31 08347460 frs-core:PlantMachinery 2025-01-31 08347460 frs-core:PlantMachinery 2024-02-01 2025-01-31 08347460 frs-core:PlantMachinery 2024-01-31 08347460 frs-core:WithinOneYear 2025-01-31 08347460 frs-core:ShareCapital 2025-01-31 08347460 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08347460 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08347460 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08347460 frs-bus:SmallEntities 2024-02-01 2025-01-31 08347460 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08347460 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08347460 frs-bus:Director1 2024-02-01 2025-01-31 08347460 frs-countries:EnglandWales 2024-02-01 2025-01-31 08347460 2023-01-31 08347460 2024-01-31 08347460 2023-02-01 2024-01-31 08347460 frs-core:CurrentFinancialInstruments 2024-01-31 08347460 frs-core:Non-currentFinancialInstruments 2024-01-31 08347460 frs-core:BetweenOneFiveYears 2024-01-31 08347460 frs-core:WithinOneYear 2024-01-31 08347460 frs-core:ShareCapital 2024-01-31 08347460 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08347460
Rock Roofing Products Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Tax Plus Ltd
Rock Roofing Products Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 08347460

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 94,672 |  | 104,953
|  |  | 94,672 |  | 104,953
CURRENT ASSETS
Stocks | 5 | 32,800 |  | 49,000 |
Debtors | 6 | 82,662 |  | 90,710 |
Cash at bank and in hand |  | - |  | 394 |
|  | 115,462 |  | 140,104 |
Creditors: Amounts Falling Due Within One Year | 7 | (168,268 ) |  | (134,409 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (52,806 ) |  | 5,695
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,866 |  | 110,648
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (133,326 ) |  | (174,935 )
NET LIABILITIES |  |  | (91,460 ) |  | (64,287 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | (91,461 ) |  | (64,288 )
SHAREHOLDERS' FUNDS |  |  | (91,460) |  | (64,287)

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Rock Roofing Products Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 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 John Ratcliffe Director
31/01/2025

The notes on pages 2 to 4 form part of these financial statements.
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Rock Roofing Products Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Rock Roofing Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08347460 . The registered office is Unit 4 Firsdale Industrial Estate, Nangreaves Street, Leigh, WN7 4TN.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 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.
2.4. 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
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.5. 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.
2.6. 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.
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Rock Roofing Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 18 |  | 18
| 18 |  | 18

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 February 2024 | 95,689 | 35,450 | 39,649 | 2,384 | 173,172
Additions | 4,692 | - | 13,557 | - | 18,249
As at 31 January 2025 | 100,381 | 35,450 | 53,206 | 2,384 | 191,421
Depreciation
As at 1 February 2024 | 63,972 | 739 | 3,229 | 279 | 68,219
Provided during the period | 8,533 | 8,677 | 10,794 | 526 | 28,530
As at 31 January 2025 | 72,505 | 9,416 | 14,023 | 805 | 96,749
Net Book Value
As at 31 January 2025 | 27,876 | 26,034 | 39,183 | 1,579 | 94,672
As at 1 February 2024 | 31,717 | 34,711 | 36,420 | 2,105 | 104,953

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 32,800 |  | 49,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 77,609 |  | 87,210
Prepayments and accrued income | 5,053 |  | 3,500
| 82,662 |  | 90,710

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,747 |  | 15,747
Trade creditors | 36,977 |  | 31,119
Bank loans and overdrafts | 41,093 |  | 25,468
Other taxes and social security | 47,738 |  | 34,162
VAT | 13,904 |  | 24,593
Director's loan account | 12,809 |  | 3,320
| 168,268 |  | 134,409

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Rock Roofing Products Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,527 |  | 33,511
Bank loans | 72,317 |  | 95,203
Other creditors | 43,482 |  | 46,221
| 133,326 |  | 174,935

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 15,747 |  | 15,747
Later than one year and not later than five years | 17,527 |  | 33,511
| 33,274 |  | 49,258
| 33,274 |  | 49,258

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Charges
Included within the accounts is a fixed and floating charge which covers all the property or undertaking of the company.
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