Acorah Software Products - Accounts Production 16.8.200 false true false 29 April 2024 30 April 2025 30 April 2025 SC808699 Mr John Donoghue iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC808699 2024-04-28 SC808699 2025-04-30 SC808699 2024-04-29 2025-04-30 SC808699 frs-core:CurrentFinancialInstruments 2025-04-30 SC808699 frs-core:MotorVehicles 2025-04-30 SC808699 frs-core:MotorVehicles 2024-04-29 2025-04-30 SC808699 frs-core:MotorVehicles 2024-04-28 SC808699 frs-core:PlantMachinery 2025-04-30 SC808699 frs-core:PlantMachinery 2024-04-29 2025-04-30 SC808699 frs-core:PlantMachinery 2024-04-28 SC808699 frs-core:ShareCapital 2025-04-30 SC808699 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC808699 frs-bus:PrivateLimitedCompanyLtd 2024-04-29 2025-04-30 SC808699 frs-bus:FilletedAccounts 2024-04-29 2025-04-30 SC808699 frs-bus:SmallEntities 2024-04-29 2025-04-30 SC808699 frs-bus:AuditExempt-NoAccountantsReport 2024-04-29 2025-04-30 SC808699 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-29 2025-04-30 SC808699 frs-bus:Director1 2024-04-29 2025-04-30 SC808699 frs-countries:Scotland 2024-04-29 2025-04-30
Registered number: SC808699
John Donoghue Roofing & Building Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Paterson Accountancy Ltd
15 Mushet Road
Kirkton Campus
Livingston
EH54 7GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC808699
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 51,204
51,204
CURRENT ASSETS
Debtors 5 200
Cash at bank and in hand 41,798
41,998
Creditors: Amounts Falling Due Within One Year 6 (42,500 )
NET CURRENT ASSETS (LIABILITIES) (502 )
TOTAL ASSETS LESS CURRENT LIABILITIES 50,702
NET ASSETS 50,702
CAPITAL AND RESERVES
Called up share capital 7 200
Profit and Loss Account 50,502
SHAREHOLDERS' FUNDS 50,702
Page 1
Page 2
For the year ending 30 April 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 John Donoghue
Director
06/01/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
John Donoghue Roofing & Building Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC808699 . The registered office is 41 Mill Road, Armadale, Bathgate, EH48 3QL.
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 18% reducing
Motor Vehicles 18% reducing
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4
4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 29 April 2024 - - -
Additions 10,600 62,444 73,044
As at 30 April 2025 10,600 62,444 73,044
...CONTINUED
Page 3
Page 4
Depreciation
As at 29 April 2024 - - -
Provided during the period 10,600 11,240 21,840
As at 30 April 2025 10,600 11,240 21,840
Net Book Value
As at 30 April 2025 - 51,204 51,204
As at 29 April 2024 - - -
5. Debtors
2025
£
Due within one year
Other debtors 200
6. Creditors: Amounts Falling Due Within One Year
2025
£
Other creditors 42,500
7. Share Capital
2025
£
Called Up Share Capital not Paid 200
Amount of Allotted, Called Up Share Capital 200
Page 4