Acorah Software Products - Accounts Production 16.7.461 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC552560 Mr Paul Grubb Paul Grubb true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC552560 2024-12-31 SC552560 2025-12-31 SC552560 2025-01-01 2025-12-31 SC552560 frs-core:CurrentFinancialInstruments 2025-12-31 SC552560 frs-core:Non-currentFinancialInstruments 2025-12-31 SC552560 frs-core:BetweenOneFiveYears 2025-12-31 SC552560 frs-core:ComputerEquipment 2025-12-31 SC552560 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC552560 frs-core:ComputerEquipment 2024-12-31 SC552560 frs-core:MotorVehicles 2025-12-31 SC552560 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC552560 frs-core:MotorVehicles 2024-12-31 SC552560 frs-core:PlantMachinery 2025-12-31 SC552560 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC552560 frs-core:PlantMachinery 2024-12-31 SC552560 frs-core:WithinOneYear 2025-12-31 SC552560 frs-core:ShareCapital 2025-12-31 SC552560 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC552560 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC552560 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC552560 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC552560 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC552560 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC552560 1 2025-01-01 2025-12-31 SC552560 frs-bus:Director1 2025-01-01 2025-12-31 SC552560 frs-bus:Director1 2024-12-31 SC552560 frs-bus:Director1 2025-12-31 SC552560 frs-countries:Scotland 2025-01-01 2025-12-31 SC552560 2023-12-31 SC552560 2024-12-31 SC552560 2024-01-01 2024-12-31 SC552560 frs-core:CurrentFinancialInstruments 2024-12-31 SC552560 frs-core:Non-currentFinancialInstruments 2024-12-31 SC552560 frs-core:BetweenOneFiveYears 2024-12-31 SC552560 frs-core:WithinOneYear 2024-12-31 SC552560 frs-core:ShareCapital 2024-12-31 SC552560 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC552560
Grubb Roofing & Painting Contractors Ltd
Financial Statements
For The Year Ended 31 December 2025
Gillespie's Fife
Grubb Roofing & Painting Contractors Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Grubb Roofing & Painting Contractors Ltd
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Grubb Roofing & Painting Contractors Ltd For The Year Ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grubb Roofing & Painting Contractors Ltd For The Year Ended 31 December 2025 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 to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Grubb Roofing & Painting Contractors Ltd , as a body, in accordance with the terms of our engagement letter dated 22 December 2016. Our work has been undertaken solely to prepare for your approval the accounts of Grubb Roofing & Painting Contractors Ltd and state those matters that we have agreed to state to the director of Grubb Roofing & Painting Contractors Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grubb Roofing & Painting Contractors Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Grubb Roofing & Painting Contractors Ltd 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 Grubb Roofing & Painting Contractors Ltd . You consider that Grubb Roofing & Painting Contractors Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Grubb Roofing & Painting Contractors Ltd . 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.

17th March 2026

Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Grubb Roofing & Painting Contractors Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC552560

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 39,610 |  | 42,060
|  |  | 39,610 |  | 42,060
CURRENT ASSETS
Stocks | 5 | 150 |  | 150 |
Debtors | 6 | 11,138 |  | 4,740 |
Cash at bank and in hand |  | 9,401 |  | 19,234 |
|  | 20,689 |  | 24,124 |
Creditors: Amounts Falling Due Within One Year | 7 | (101,738 ) |  | (123,654 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (81,049 ) |  | (99,530 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (41,439 ) |  | (57,470 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (18,591 ) |  | (5,691 )
NET LIABILITIES |  |  | (60,030 ) |  | (63,161 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | (60,230 ) |  | (63,361 )
SHAREHOLDERS' FUNDS |  |  | (60,030) |  | (63,161)

Page 2
Page 3
Grubb Roofing & Painting Contractors Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Paul Grubb Director
17th March 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Grubb Roofing & Painting Contractors Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Grubb Roofing & Painting Contractors Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC552560 . The registered office is Unit 71, William Matthews Yard, Denburn Road, Kirkcaldy, Fife, KY1 2HD.
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
During the period, the company has operated by utilising funds made available by the directors. The directors have confirmed that they will continue to provide this support. The directors therefore consider it appropriate to prepare the accounts on a going concern basis.
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 | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Computer Equipment | 33.33% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
Page 4
Page 5
Grubb Roofing & Painting Contractors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 650 | 51,913 | 632 | 53,195
Additions | - | 36,154 | - | 36,154
Disposals | - | (35,680 ) | - | (35,680 )
As at 31 December 2025 | 650 | 52,387 | 632 | 53,669
Depreciation
As at 1 January 2025 | 541 | 10,383 | 211 | 11,135
Provided during the period | 22 | 9,827 | 211 | 10,060
Disposals | - | (7,136 ) | - | (7,136 )
As at 31 December 2025 | 563 | 13,074 | 422 | 14,059
Net Book Value
As at 31 December 2025 | 87 | 39,313 | 210 | 39,610
As at 1 January 2025 | 109 | 41,530 | 421 | 42,060

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 150 |  | 150

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,200 |  | 3,196
Prepayments and accrued income | 394 |  | -
Other debtors | 1,544 |  | 1,544
| 11,138 |  | 4,740

Page 5
Page 6
Grubb Roofing & Painting Contractors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,600 |  | -
Trade creditors | 4,354 |  | 2,854
Bank loans and overdrafts | 9,284 |  | 9,284
Other taxes and social security | 3,421 |  | 2,704
VAT | 3,145 |  | 2,511
Premium Credit | - |  | 4,729
Accruals and deferred income | 1,900 |  | 1,800
Director's loan account | 76,034 |  | 99,772
| 101,738 |  | 123,654

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,900 |  | -
Bank loans | 5,691 |  | 5,691
| 18,591 |  | 5,691

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,600 |  | -
Later than one year and not later than five years | 12,900 |  | -
| 16,500 |  | -
| 16,500 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Paul Grubb | 99,772 | 26,341 | (50,079 ) | - | 76,034

The above loan is unsecured, interest free and repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is Paul Grubb by virtue of his ownership of 100% of the issued share capital in the company.
Page 6