Acorah Software Products - Accounts Production 16.6.950 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04050807 Mr Colin O'Neill Mr Colin O'Neill Mr Martin O'Neill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04050807 2024-08-31 04050807 2025-08-31 04050807 2024-09-01 2025-08-31 04050807 frs-core:CurrentFinancialInstruments 2025-08-31 04050807 frs-core:Non-currentFinancialInstruments 2025-08-31 04050807 frs-core:ComputerEquipment 2025-08-31 04050807 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04050807 frs-core:ComputerEquipment 2024-08-31 04050807 frs-core:FurnitureFittings 2025-08-31 04050807 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04050807 frs-core:FurnitureFittings 2024-08-31 04050807 frs-core:MotorVehicles 2025-08-31 04050807 frs-core:MotorVehicles 2024-09-01 2025-08-31 04050807 frs-core:MotorVehicles 2024-08-31 04050807 frs-core:PlantMachinery 2025-08-31 04050807 frs-core:PlantMachinery 2024-09-01 2025-08-31 04050807 frs-core:PlantMachinery 2024-08-31 04050807 frs-core:ShareCapital 2025-08-31 04050807 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04050807 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04050807 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04050807 frs-bus:SmallEntities 2024-09-01 2025-08-31 04050807 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04050807 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04050807 frs-bus:Director1 2024-09-01 2025-08-31 04050807 frs-bus:Director2 2024-09-01 2025-08-31 04050807 frs-core:CurrentFinancialInstruments 2 2025-08-31 04050807 frs-core:Non-currentFinancialInstruments 2 2025-08-31 04050807 frs-countries:EnglandWales 2024-09-01 2025-08-31 04050807 2023-08-31 04050807 2024-08-31 04050807 2023-09-01 2024-08-31 04050807 frs-core:CurrentFinancialInstruments 2024-08-31 04050807 frs-core:Non-currentFinancialInstruments 2024-08-31 04050807 frs-core:ShareCapital 2024-08-31 04050807 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04050807 frs-core:CurrentFinancialInstruments 2 2024-08-31 04050807 frs-core:Non-currentFinancialInstruments 2 2024-08-31
Registered number: 04050807
Roothings Builders & Decorators Limited
Financial Statements
For The Year Ended 31 August 2025
JDL Business Services Limited
Accountants and Consultants
304 High Road
Benfleet
Essex
SS7 5HB
Roothings Builders & Decorators Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Roothings Builders & Decorators Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04050807

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,537 |  | 31,194
|  |  | 23,537 |  | 31,194
CURRENT ASSETS
Stocks | 5 | 138,179 |  | 88,086 |
Debtors | 6 | 30,847 |  | 57,027 |
Cash at bank and in hand |  | 111,687 |  | 43,354 |
|  | 280,713 |  | 188,467 |
Creditors: Amounts Falling Due Within One Year | 7 | (192,003 ) |  | (88,297 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 88,710 |  | 100,170
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 112,247 |  | 131,364
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (8,294 )
NET ASSETS |  |  | 112,247 |  | 123,070
CAPITAL AND RESERVES
Called up share capital | 9 |  | 201 |  | 201
Profit and Loss Account |  |  | 112,046 |  | 122,869
SHAREHOLDERS' FUNDS |  |  | 112,247 |  | 123,070

Page 1
Page 2
Roothings Builders & Decorators Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Martin O'Neill Director
12/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Roothings Builders & Decorators Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Roothings Builders & Decorators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04050807 . The registered office is 304 High Road, Benfleet, Essex, SS7 5HB.
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
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 6,900 | 63,440 | 2,234 | 5,849 | 78,423
As at 31 August 2025 | 6,900 | 63,440 | 2,234 | 5,849 | 78,423
Depreciation
As at 1 September 2024 | 5,542 | 33,818 | 2,189 | 5,680 | 47,229
Provided during the period | 203 | 7,405 | 7 | 42 | 7,657
As at 31 August 2025 | 5,745 | 41,223 | 2,196 | 5,722 | 54,886

...CONTINUED
Page 3
Page 4
Roothings Builders & Decorators Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 1,155 | 22,217 | 38 | 127 | 23,537
As at 1 September 2024 | 1,358 | 29,622 | 45 | 169 | 31,194

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 138,179 |  | 88,086

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,700 |  | 24,533
Amounts recoverable on contracts | 9,525 |  | 9,525
Prepayments and accrued income | 2,196 |  | 3,782
VAT | 14,426 |  | 19,187
| 30,847 |  | 57,027

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 106,532 |  | 42,048
Bank loans and overdrafts | 3,695 |  | -
Other taxes and social security | 3,700 |  | 4,766
Net wages | 7,360 |  | 2,400
CIS Tax control (Current liabilities - creditors < 1 year) | 10,610 |  | 6,374
Bounce back loan (Current liabilities - creditors < 1 year) | 8,707 |  | 10,648
Accruals and deferred income | 4,055 |  | 4,025
Directors' loan accounts | 47,344 |  | 18,036
| 192,003 |  | 88,297

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce back loan (Creditors > 1 year) | - |  | 8,294

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 201 |  | 201

Page 4