Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 1 May 2023 false 1 June 2024 31 May 2025 31 May 2025 14836563 Mr Gary Copeland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14836563 2024-05-31 14836563 2025-05-31 14836563 2024-06-01 2025-05-31 14836563 frs-core:CurrentFinancialInstruments 2025-05-31 14836563 frs-core:PlantMachinery 2025-05-31 14836563 frs-core:PlantMachinery 2024-06-01 2025-05-31 14836563 frs-core:PlantMachinery 2024-05-31 14836563 frs-core:ShareCapital 2025-05-31 14836563 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14836563 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14836563 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14836563 frs-bus:SmallEntities 2024-06-01 2025-05-31 14836563 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14836563 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14836563 frs-bus:Director1 2024-06-01 2025-05-31 14836563 frs-countries:EnglandWales 2024-06-01 2025-05-31 14836563 2023-04-30 14836563 2024-05-31 14836563 2023-05-01 2024-05-31 14836563 frs-core:CurrentFinancialInstruments 2024-05-31 14836563 frs-core:ShareCapital 2024-05-31 14836563 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14836563
Rother Tiling Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Swann Accounting Limited
First Floor Offices Rock-A-Nore Road
Hastings
TN34 3DW
Rother Tiling Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Rother Tiling Limited
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Rother Tiling Limited for the year ended 31 May 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Rother Tiling Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Rother Tiling Limited , as a body, in accordance with the terms of our engagement letter dated 18 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Rother Tiling Limited and state those matters that we have agreed to state to the director of Rother Tiling Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rother Tiling Limited and its director as a body for our work or for this report.
It is your duty to ensure that Rother Tiling Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rother Tiling Limited . You consider that Rother Tiling Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Rother Tiling Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

25/02/2026

Swann Accounting Limited
ACCA
First Floor Offices Rock-A-Nore Road
Hastings
TN34 3DW
Page 1
Page 2
Rother Tiling Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14836563

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,340 |  | 13,954
|  |  | 9,340 |  | 13,954
CURRENT ASSETS
Debtors | 5 | 160 |  | 853 |
Cash at bank and in hand |  | 1 |  | 5,638 |
|  | 161 |  | 6,491 |
Creditors: Amounts Falling Due Within One Year | 6 | (974 ) |  | (13,601 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (813 ) |  | (7,110 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,527 |  | 6,844
NET ASSETS |  |  | 8,527 |  | 6,844
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 8,427 |  | 6,744
SHAREHOLDERS' FUNDS |  |  | 8,527 |  | 6,844

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 Gary Copeland Director
25/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Rother Tiling Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Rother Tiling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14836563 . The registered office is C/O Swann Accounting Limited, First Floor Offices, Hastings Fishmarket, Rock-A-Nore Road, Hastings, East Sussex, TN34 3DW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2024 | 18,605
As at 31 May 2025 | 18,605
Depreciation
As at 1 June 2024 | 4,651
Provided during the period | 4,614
As at 31 May 2025 | 9,265
Net Book Value
As at 31 May 2025 | 9,340
As at 1 June 2024 | 13,954

Page 3
Page 4
Rother Tiling Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 160 |  | 853

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Bank loans and overdrafts | - |  | 755
Accruals and deferred income | 834 |  | 834
Director's loan account | 140 |  | 12,011
| 974 |  | 13,601

7. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
At the year end a directors current account existsed and the director Mr G Copeland was owed £140 (2024: £12,011). There is no interest charged on this amount and it is repayable upond demand.
Page 4