Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC211053 Mr Ronald Graham Mr Scott Lawrie Mr Cameron Graham Miss Christy Graham Mrs Lynne Graham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC211053 2024-03-31 SC211053 2025-03-31 SC211053 2024-04-01 2025-03-31 SC211053 frs-core:CurrentFinancialInstruments 2025-03-31 SC211053 frs-core:ComputerEquipment 2025-03-31 SC211053 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC211053 frs-core:ComputerEquipment 2024-03-31 SC211053 frs-core:FurnitureFittings 2025-03-31 SC211053 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC211053 frs-core:FurnitureFittings 2024-03-31 SC211053 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 SC211053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC211053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC211053 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC211053 frs-core:MotorVehicles 2025-03-31 SC211053 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC211053 frs-core:MotorVehicles 2024-03-31 SC211053 frs-core:PlantMachinery 2025-03-31 SC211053 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC211053 frs-core:PlantMachinery 2024-03-31 SC211053 frs-core:ShareCapital 2025-03-31 SC211053 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC211053 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC211053 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC211053 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC211053 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC211053 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC211053 frs-bus:Director1 2024-04-01 2025-03-31 SC211053 frs-bus:Director2 2024-04-01 2025-03-31 SC211053 frs-bus:Director3 2024-04-01 2025-03-31 SC211053 frs-bus:Director4 2024-04-01 2025-03-31 SC211053 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC211053 frs-countries:Scotland 2024-04-01 2025-03-31 SC211053 2023-03-31 SC211053 2024-03-31 SC211053 2023-04-01 2024-03-31 SC211053 frs-core:CurrentFinancialInstruments 2024-03-31 SC211053 frs-core:ShareCapital 2024-03-31 SC211053 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC211053
Ronald G. Graham Roofing And Building Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
NC Andrew Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC211053
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 522,250 492,352
522,250 492,352
CURRENT ASSETS
Debtors 5 1,937,586 1,868,604
Cash at bank and in hand 121,046 427,817
2,058,632 2,296,421
Creditors: Amounts Falling Due Within One Year 6 (76,829 ) (114,457 )
NET CURRENT ASSETS (LIABILITIES) 1,981,803 2,181,964
TOTAL ASSETS LESS CURRENT LIABILITIES 2,504,053 2,674,316
NET ASSETS 2,504,053 2,674,316
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 2,504,051 2,674,314
SHAREHOLDERS' FUNDS 2,504,053 2,674,316
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 Ronald Graham
Director
29/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ronald G. Graham Roofing And Building Limited is a private company, limited by shares, incorporated in Scotland, registered number SC211053 . The registered office is 20 Gordon Street, Edinburgh, EH6 8NA.
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:
Freehold 10%
Leasehold 10%
Plant & Machinery 20% rb
Motor Vehicles 20% rb
Fixtures & Fittings 20% rb
Computer Equipment 20% rb
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 14)
8 14
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 200,000 184,994 337,641 44,300
Additions - - 29,898 -
As at 31 March 2025 200,000 184,994 367,539 44,300
Depreciation
As at 1 April 2024 - 104,733 154,731 41,201
As at 31 March 2025 - 104,733 154,731 41,201
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 200,000 80,261 212,808 3,099
As at 1 April 2024 200,000 80,261 182,910 3,099
Computer Equipment Total
£ £
Cost
As at 1 April 2024 45,216 812,151
Additions - 29,898
As at 31 March 2025 45,216 842,049
Depreciation
As at 1 April 2024 19,134 319,799
As at 31 March 2025 19,134 319,799
Net Book Value
As at 31 March 2025 26,082 522,250
As at 1 April 2024 26,082 492,352
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 196,298 329,284
Other debtors 1,741,288 1,539,320
1,937,586 1,868,604
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 37,138 50,380
Other creditors 6,506 6,505
Taxation and social security 33,185 57,572
76,829 114,457
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3