Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09054409 Mr Maurice Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09054409 2024-05-31 09054409 2025-05-31 09054409 2024-06-01 2025-05-31 09054409 frs-core:CurrentFinancialInstruments 2025-05-31 09054409 frs-core:Non-currentFinancialInstruments 2025-05-31 09054409 frs-core:BetweenOneFiveYears 2025-05-31 09054409 frs-core:ComputerEquipment 2025-05-31 09054409 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09054409 frs-core:ComputerEquipment 2024-05-31 09054409 frs-core:MotorVehicles 2025-05-31 09054409 frs-core:MotorVehicles 2024-06-01 2025-05-31 09054409 frs-core:MotorVehicles 2024-05-31 09054409 frs-core:PlantMachinery 2025-05-31 09054409 frs-core:PlantMachinery 2024-06-01 2025-05-31 09054409 frs-core:PlantMachinery 2024-05-31 09054409 frs-core:WithinOneYear 2025-05-31 09054409 frs-core:ShareCapital 2025-05-31 09054409 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09054409 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09054409 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09054409 frs-bus:SmallEntities 2024-06-01 2025-05-31 09054409 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09054409 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09054409 frs-bus:Director1 2024-06-01 2025-05-31 09054409 frs-countries:EnglandWales 2024-06-01 2025-05-31 09054409 2023-05-31 09054409 2024-05-31 09054409 2023-06-01 2024-05-31 09054409 frs-core:CurrentFinancialInstruments 2024-05-31 09054409 frs-core:Non-currentFinancialInstruments 2024-05-31 09054409 frs-core:BetweenOneFiveYears 2024-05-31 09054409 frs-core:WithinOneYear 2024-05-31 09054409 frs-core:ShareCapital 2024-05-31 09054409 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09054409
Roofline Roof Restoration Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Roofline Roof Restoration Limited
Contents
Contents

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

Page 1
Roofline Roof Restoration Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09054409

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 80,227 |  | 49,358
|  |  | 80,227 |  | 49,358
CURRENT ASSETS
Debtors | 5 | 2,375 |  | - |
Cash at bank and in hand |  | 41,636 |  | 23,688 |
|  | 44,011 |  | 23,688 |
Creditors: Amounts Falling Due Within One Year | 6 | (20,208 ) |  | (15,889 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,803 |  | 7,799
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 104,030 |  | 57,157
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (34,565 ) |  | (10,760 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,243 ) |  | (7,805 )
NET ASSETS |  |  | 54,222 |  | 38,592
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 54,221 |  | 38,591
SHAREHOLDERS' FUNDS |  |  | 54,222 |  | 38,592

Page 1
Page 2
Roofline Roof Restoration Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Maurice Thomas Director
13/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Roofline Roof Restoration Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Roofline Roof Restoration Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09054409 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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
Computer Equipment | 15% on reducing balance

2.4. 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.
2.5. 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 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.
...CONTINUED
Page 3
Page 4
Roofline Roof Restoration Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Taxation - continued
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: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 38,562 | 33,750 | 10,336 | 82,648
Additions | - | 43,442 | 2,822 | 46,264
Disposals | - | - | (2,722 ) | (2,722 )
As at 31 May 2025 | 38,562 | 77,192 | 10,436 | 126,190
Depreciation
As at 1 June 2024 | 16,889 | 11,314 | 5,087 | 33,290
Provided during the period | 3,252 | 9,881 | 1,026 | 14,159
Disposals | - | - | (1,486 ) | (1,486 )
As at 31 May 2025 | 20,141 | 21,195 | 4,627 | 45,963
Net Book Value
As at 31 May 2025 | 18,421 | 55,997 | 5,809 | 80,227
As at 1 June 2024 | 21,673 | 22,436 | 5,249 | 49,358

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 2,375 |  | -

Page 4
Page 5
Roofline Roof Restoration Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,901 |  | -
Trade creditors | 261 |  | 260
Bank loans and overdrafts | 5,000 |  | -
Corporation tax | 4,086 |  | 8,513
Other taxes and social security | 2,452 |  | 2,420
VAT | - |  | 4,222
Director's loan account | 508 |  | 474
| 20,208 |  | 15,889

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 33,805 |  | -
Bank loans | 760 |  | 10,760
| 34,565 |  | 10,760

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,901 |  | -
Later than one year and not later than five years | 33,805 |  | -
| 41,706 |  | -
| 41,706 |  | -

9. Share Capital

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

10. Related Party Transactions
Included in other creditors is an amount of £508 (2024 - £474), owed to the director Mr M Thomas. This loan is interest free and no repayment terms have been agreed.
Page 5