Acorah Software Products - Accounts Production 18.1.170 false true false 14 February 2025 28 February 2026 28 February 2026 16254116 Mr Danny Howlett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16254116 2025-02-13 16254116 2026-02-28 16254116 2025-02-14 2026-02-28 16254116 frs-core:CurrentFinancialInstruments 2026-02-28 16254116 frs-core:Non-currentFinancialInstruments 2026-02-28 16254116 frs-core:BetweenOneFiveYears 2026-02-28 16254116 frs-core:FurnitureFittings 2026-02-28 16254116 frs-core:FurnitureFittings 2025-02-14 2026-02-28 16254116 frs-core:FurnitureFittings 2025-02-13 16254116 frs-core:MotorVehicles 2026-02-28 16254116 frs-core:MotorVehicles 2025-02-14 2026-02-28 16254116 frs-core:MotorVehicles 2025-02-13 16254116 frs-core:WithinOneYear 2026-02-28 16254116 frs-core:ShareCapital 2026-02-28 16254116 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 16254116 frs-bus:PrivateLimitedCompanyLtd 2025-02-14 2026-02-28 16254116 frs-bus:FilletedAccounts 2025-02-14 2026-02-28 16254116 frs-bus:SmallEntities 2025-02-14 2026-02-28 16254116 frs-bus:AuditExempt-NoAccountantsReport 2025-02-14 2026-02-28 16254116 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-14 2026-02-28 16254116 frs-bus:Director1 2025-02-14 2026-02-28 16254116 frs-bus:Director1 2025-02-13 16254116 frs-bus:Director1 2026-02-28 16254116 frs-countries:EnglandWales 2025-02-14 2026-02-28
Registered number: 16254116
Howlett Roofing Services Ltd
Unaudited Financial Statements
For the Period 14 February 2025 to 28 February 2026
Instinct Accounting Ltd
ICAEW
Room 1 Brook House
Turkey Mill
Maidstone
ME14 5PP
Howlett Roofing Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Howlett Roofing Services Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 16254116

| 28 February 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,123
|  |  | 8,123
CURRENT ASSETS
Debtors | 5 | 52,197 |
Cash at bank and in hand |  | 16,918 |
|  | 69,115 |
Creditors: Amounts Falling Due Within One Year | 6 | (69,055 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 60
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,183
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,442 )
NET ASSETS |  |  | 741
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | 641
SHAREHOLDERS' FUNDS |  |  | 741

Page 1
Page 2
Howlett Roofing Services Ltd
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 2026 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 Danny Howlett Director
07/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Howlett Roofing Services Ltd
Notes to the Financial Statements
For the Period 14 February 2025 to 28 February 2026
Notes to the Financial Statements
1. General Information
Howlett Roofing Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16254116 . The registered office is Kent House, Station Road, Ashford, TN23 1PP.
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:

Motor Vehicles | 20% Straight Line
Fixtures & Fittings | 20% Straight Line

2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
Howlett Roofing Services Ltd
Notes to the Financial Statements (continued)
For the Period 14 February 2025 to 28 February 2026
2.5. Taxation - continued
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 period, 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 period was: 1
1
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 14 February 2025 | 9,500 | 654 | 10,154
As at 28 February 2026 | 9,500 | 654 | 10,154
Depreciation
As at 14 February 2025 | - | - | -
Provided during the period | 1,900 | 131 | 2,031
As at 28 February 2026 | 1,900 | 131 | 2,031
Net Book Value
As at 28 February 2026 | 7,600 | 523 | 8,123
As at 14 February 2025 | 9,500 | 654 | 10,154

5. Debtors

| 28 February 2026
--- | ---
| £
Due within one year
Trade debtors | 39,568
Other debtors | 12,629
| 52,197

6. Creditors: Amounts Falling Due Within One Year

| 28 February 2026
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 1,900
Trade creditors | 291
Other creditors | 40,636
Taxation and social security | 26,228
| 69,055

Page 4
Page 5
Howlett Roofing Services Ltd
Notes to the Financial Statements (continued)
For the Period 14 February 2025 to 28 February 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 28 February 2026
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 7,442

8. Obligations Under Finance Leases and Hire Purchase

| 28 February 2026
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 1,900
Later than one year and not later than five years | 7,442
| 9,342
| 9,342

9. Share Capital

| 28 February 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 14 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Danny Howlett | - | 114,770 | 104,857 | - | 9,913

The above loan was paid back after the year end.
Page 5