Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07490202 Mr James Frogley Mrs Stephanie Frogley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07490202 2024-01-31 07490202 2025-01-31 07490202 2024-02-01 2025-01-31 07490202 frs-core:CurrentFinancialInstruments 2025-01-31 07490202 frs-core:Non-currentFinancialInstruments 2025-01-31 07490202 frs-core:ComputerEquipment 2025-01-31 07490202 frs-core:ComputerEquipment 2024-02-01 2025-01-31 07490202 frs-core:ComputerEquipment 2024-01-31 07490202 frs-core:MotorVehicles 2025-01-31 07490202 frs-core:MotorVehicles 2024-02-01 2025-01-31 07490202 frs-core:MotorVehicles 2024-01-31 07490202 frs-core:PlantMachinery 2025-01-31 07490202 frs-core:PlantMachinery 2024-02-01 2025-01-31 07490202 frs-core:PlantMachinery 2024-01-31 07490202 frs-core:ShareCapital 2025-01-31 07490202 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07490202 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07490202 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07490202 frs-bus:SmallEntities 2024-02-01 2025-01-31 07490202 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07490202 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07490202 frs-bus:Director1 2024-02-01 2025-01-31 07490202 frs-bus:Director2 2024-02-01 2025-01-31 07490202 frs-countries:EnglandWales 2024-02-01 2025-01-31 07490202 2023-01-31 07490202 2024-01-31 07490202 2023-02-01 2024-01-31 07490202 frs-core:CurrentFinancialInstruments 2024-01-31 07490202 frs-core:Non-currentFinancialInstruments 2024-01-31 07490202 frs-core:ShareCapital 2024-01-31 07490202 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07490202
Roger Frogley & Sons Fencing Ltd
Financial Statements
For The Year Ended 31 January 2025
Fruition Accountancy
29 Wood Street
Stratford-upon-Avon
Warwickshire
CV37 6JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07490202
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,414 65,577
55,414 65,577
CURRENT ASSETS
Stocks 5 2,860 3,365
Debtors 6 136,324 161,645
Cash at bank and in hand 55,343 78,895
194,527 243,905
Creditors: Amounts Falling Due Within One Year 7 (54,259 ) (116,962 )
NET CURRENT ASSETS (LIABILITIES) 140,268 126,943
TOTAL ASSETS LESS CURRENT LIABILITIES 195,682 192,520
Creditors: Amounts Falling Due After More Than One Year 8 (3,059 ) -
NET ASSETS 192,623 192,520
CAPITAL AND RESERVES
Called up share capital 9 104 104
Profit and Loss Account 192,519 192,416
SHAREHOLDERS' FUNDS 192,623 192,520
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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 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 James Frogley
Director
22nd October 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Roger Frogley & Sons Fencing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07490202 . The registered office is The Old Yard, Daventry Road, Southam, CV47 1NN.
The presentation currency of the financial statements is Pound Sterling, rounded to the nearest £1.
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.
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.
2.3. 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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 15% Reducing Balance
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. 
2.4. 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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2.5. 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. 
2.6. Taxation
Corporation 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 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.
2.7. Pensions
Payments to a defined pension contribution retirement benefit scheme are charged as an expense as they become payable.
2.8. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities if three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 
2.9. Equity Instruments
Equity Instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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2.10. Employee benefits
The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 110,239 45,148 12,580 167,967
As at 31 January 2025 110,239 45,148 12,580 167,967
Depreciation
As at 1 February 2024 52,208 41,885 8,297 102,390
Provided during the period 8,705 816 642 10,163
As at 31 January 2025 60,913 42,701 8,939 112,553
Net Book Value
As at 31 January 2025 49,326 2,447 3,641 55,414
As at 1 February 2024 58,031 3,263 4,283 65,577
5. Stocks
2025 2024
£ £
Stock 2,860 3,365
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 63,155 102,369
Other debtors 73,169 59,276
136,324 161,645
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,250 49,788
Bank loans and overdrafts 5,501 13,082
Other creditors 2,894 3,687
Taxation and social security 32,614 50,405
54,259 116,962
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,059 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 104 104
10. Related Party Transactions
During the year, the company had a loan balance due from a related company in which the directors of both companies are the same.
The balance outstanding at the beginning of the financial year was £53,160.
During the year, the company advanced a further £1,340, resulting in a closing balance at 31 January 2025 of £54,500.
The loan is unsecured, interest-free, and repayable on demand.
No guarantees have been given or received in respect of this balance, and no provisions for doubtful debts have been made.
Apart from the above, there were no other related party transactions during the year requiring disclosure under FRS 102 Section 33.
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