Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 3 February 2023 false 1 April 2024 31 March 2025 31 March 2025 14637844 Mr Ashley Thomas Mr Darren Thomas Ms Mary Antoniou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14637844 2024-03-31 14637844 2025-03-31 14637844 2024-04-01 2025-03-31 14637844 frs-core:CurrentFinancialInstruments 2025-03-31 14637844 frs-core:MotorVehicles 2025-03-31 14637844 frs-core:MotorVehicles 2024-04-01 2025-03-31 14637844 frs-core:MotorVehicles 2024-03-31 14637844 frs-core:ShareCapital 2025-03-31 14637844 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14637844 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14637844 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14637844 frs-bus:SmallEntities 2024-04-01 2025-03-31 14637844 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14637844 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14637844 frs-bus:Director1 2024-04-01 2025-03-31 14637844 frs-bus:Director2 2024-04-01 2025-03-31 14637844 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 14637844 frs-countries:EnglandWales 2024-04-01 2025-03-31 14637844 2023-02-02 14637844 2024-03-31 14637844 2023-02-03 2024-03-31 14637844 frs-core:CurrentFinancialInstruments 2024-03-31 14637844 frs-core:ShareCapital 2024-03-31 14637844 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14637844
D J Thomas Roofing Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Brunel Chartered Certified Accountants
3 Marco Polo House
Cook Way
Taunton
Somerset
TA2 6BJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14637844
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,180 33,600
48,180 33,600
CURRENT ASSETS
Stocks 5 2,800 2,800
Debtors 6 99,097 87,531
Cash at bank and in hand 215,597 72,681
317,494 163,012
Creditors: Amounts Falling Due Within One Year 7 (133,612 ) (98,775 )
NET CURRENT ASSETS (LIABILITIES) 183,882 64,237
TOTAL ASSETS LESS CURRENT LIABILITIES 232,062 97,837
NET ASSETS 232,062 97,837
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 231,962 97,737
SHAREHOLDERS' FUNDS 232,062 97,837
Page 1
Page 2
For the year ending 31 March 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 Ashley Thomas
Director
Mr Darren Thomas
Director
30 October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D J Thomas Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14637844 . The registered office is 3 Marco Polo House, Bindon Road, Taunton, TA2 6BJ.
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:
Motor Vehicles 20% reducing balance
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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 2)
6 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2024 42,000
Additions 26,625
As at 31 March 2025 68,625
Depreciation
As at 1 April 2024 8,400
Provided during the period 12,045
As at 31 March 2025 20,445
Net Book Value
As at 31 March 2025 48,180
As at 1 April 2024 33,600
5. Stocks
31 March 2025 31 March 2024
£ £
Stock 2,800 2,800
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 37,766 30,139
Other debtors 61,331 57,392
99,097 87,531
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 23,253 9,064
Other creditors 37,686 60,027
Taxation and social security 72,673 29,684
133,612 98,775
Page 4
Page 5
8. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5