Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 13495242 Mr Daniel Tune Mrs Abbey Tune iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13495242 2024-07-31 13495242 2025-07-31 13495242 2024-08-01 2025-07-31 13495242 frs-core:CurrentFinancialInstruments 2025-07-31 13495242 frs-core:FurnitureFittings 2025-07-31 13495242 frs-core:FurnitureFittings 2024-08-01 2025-07-31 13495242 frs-core:FurnitureFittings 2024-07-31 13495242 frs-core:MotorVehicles 2024-08-01 2025-07-31 13495242 frs-core:PlantMachinery 2025-07-31 13495242 frs-core:PlantMachinery 2024-08-01 2025-07-31 13495242 frs-core:PlantMachinery 2024-07-31 13495242 frs-core:ShareCapital 2025-07-31 13495242 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13495242 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13495242 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13495242 frs-bus:SmallEntities 2024-08-01 2025-07-31 13495242 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13495242 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13495242 frs-bus:Director1 2024-08-01 2025-07-31 13495242 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 13495242 frs-countries:EnglandWales 2024-08-01 2025-07-31 13495242 2023-07-31 13495242 2024-07-31 13495242 2023-08-01 2024-07-31 13495242 frs-core:CurrentFinancialInstruments 2024-07-31 13495242 frs-core:ShareCapital 2024-07-31 13495242 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13495242
Tune Roofing Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13495242
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 879 1,034
879 1,034
CURRENT ASSETS
Debtors 5 44,766 39,468
Cash at bank and in hand 14,784 2,010
59,550 41,478
Creditors: Amounts Falling Due Within One Year 6 (31,660 ) (25,181 )
NET CURRENT ASSETS (LIABILITIES) 27,890 16,297
TOTAL ASSETS LESS CURRENT LIABILITIES 28,769 17,331
PROVISIONS FOR LIABILITIES
Deferred Taxation (256 ) (255 )
NET ASSETS 28,513 17,076
CAPITAL AND RESERVES
Called up share capital 7 10 1
Profit and Loss Account 28,503 17,075
SHAREHOLDERS' FUNDS 28,513 17,076
Page 1
Page 2
For the year ending 31 July 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 Daniel Tune
Director
23/10/2025
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
Tune Roofing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13495242 . The registered office is 150 Wentworth Way, South Croydon, London, CR2 9ET.
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 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on 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 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: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2024 684 1,000 1,684
As at 31 July 2025 684 1,000 1,684
Depreciation
As at 1 August 2024 264 386 650
Provided during the period 63 92 155
As at 31 July 2025 327 478 805
Net Book Value
As at 31 July 2025 357 522 879
As at 1 August 2024 420 614 1,034
5. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 38,855 37,287
Other debtors 2 2
VAT 1,010 83
Director's loan account 4,899 2,096
44,766 39,468
6. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 138 138
Corporation tax 21,371 14,315
Other taxes and social security 10,151 10,728
31,660 25,181
7. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 10 1
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