Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09509623 Mr Daniel Whitehead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09509623 2024-03-31 09509623 2025-03-31 09509623 2024-04-01 2025-03-31 09509623 frs-core:CurrentFinancialInstruments 2025-03-31 09509623 frs-core:ComputerEquipment 2025-03-31 09509623 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09509623 frs-core:ComputerEquipment 2024-03-31 09509623 frs-core:MotorVehicles 2025-03-31 09509623 frs-core:MotorVehicles 2024-04-01 2025-03-31 09509623 frs-core:MotorVehicles 2024-03-31 09509623 frs-core:PlantMachinery 2025-03-31 09509623 frs-core:PlantMachinery 2024-04-01 2025-03-31 09509623 frs-core:PlantMachinery 2024-03-31 09509623 frs-core:ShareCapital 2025-03-31 09509623 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 09509623 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09509623 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09509623 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09509623 frs-bus:SmallEntities 2024-04-01 2025-03-31 09509623 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09509623 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09509623 frs-bus:Director1 2024-04-01 2025-03-31 09509623 frs-countries:EnglandWales 2024-04-01 2025-03-31 09509623 2023-03-31 09509623 2024-03-31 09509623 2023-04-01 2024-03-31 09509623 frs-core:CurrentFinancialInstruments 2024-03-31 09509623 frs-core:ShareCapital 2023-03-31 09509623 frs-core:ShareCapital 2024-03-31 09509623 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 09509623 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 09509623 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09509623
ASHTON ROOFING & BUILDING CONSTRUCTION LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 09509623
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,779 62,066
78,779 62,066
CURRENT ASSETS
Debtors 5 - 27,587
Cash at bank and in hand 143,842 175,220
143,842 202,807
Creditors: Amounts Falling Due Within One Year 6 (90,210 ) (97,152 )
NET CURRENT ASSETS (LIABILITIES) 53,632 105,655
TOTAL ASSETS LESS CURRENT LIABILITIES 132,411 167,721
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,021 ) -
NET ASSETS 127,390 167,721
CAPITAL AND RESERVES
Called up share capital 7 300 300
Profit and Loss Account 127,090 167,421
SHAREHOLDERS' FUNDS 127,390 167,721
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 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 Whitehead
Director
31/12/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 200 155,245 155,445
Profit for the year and total comprehensive income - 120,176 120,176
Dividends paid - (108,000) (108,000)
Arising on shares issued during the period 100 - 100
As at 31 March 2024 and 1 April 2024 300 167,421 167,721
Profit for the year and total comprehensive income - 104,110 104,110
Dividends paid - (144,441) (144,441)
As at 31 March 2025 300 127,090 127,390
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ASHTON ROOFING & BUILDING CONSTRUCTION LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09509623 . The registered office is 24 WINCHESTER ROAD, DUKINFIELD, CHESHIRE, ENGLAND, SK16 5DQ.
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 Straight Line 20%
Motor Vehicles Straight Line 15%
Computer Equipment Straight Line 20%
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 1,057 107,963 544 109,564
Additions - 29,160 2,536 31,696
As at 31 March 2025 1,057 137,123 3,080 141,260
Depreciation
As at 1 April 2024 344 47,064 90 47,498
Provided during the period 143 14,366 474 14,983
As at 31 March 2025 487 61,430 564 62,481
Net Book Value
As at 31 March 2025 570 75,693 2,516 78,779
As at 1 April 2024 713 60,899 454 62,066
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 14,769
Other debtors - 12,818
- 27,587
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,784 15,778
Other creditors 7,976 10,270
Taxation and social security 68,450 71,104
90,210 97,152
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
Page 5