Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 July 2024 false 1 January 2025 31 December 2025 31 December 2025 14938044 Tomas Roberts Andrew Henderson Benjamin Woor Stephen Bowller Stephen Bowller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14938044 2024-12-31 14938044 2025-12-31 14938044 2025-01-01 2025-12-31 14938044 frs-core:CurrentFinancialInstruments 2025-12-31 14938044 frs-core:ShareCapital 2025-12-31 14938044 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14938044 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14938044 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14938044 frs-bus:SmallEntities 2025-01-01 2025-12-31 14938044 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14938044 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14938044 frs-bus:Director1 2025-01-01 2025-12-31 14938044 frs-bus:Director2 2025-01-01 2025-12-31 14938044 frs-bus:Director3 2025-01-01 2025-12-31 14938044 frs-bus:Director4 2025-01-01 2025-12-31 14938044 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 14938044 frs-countries:EnglandWales 2025-01-01 2025-12-31 14938044 2024-06-30 14938044 2024-12-31 14938044 2024-07-01 2024-12-31 14938044 frs-core:CurrentFinancialInstruments 2024-12-31 14938044 frs-core:ShareCapital 2024-12-31 14938044 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14938044
Tanner & Hall Roofing Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Tanner & Hall Roofing Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Tanner & Hall Roofing Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 14938044

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 67,854 |  | 100 |
Cash at bank and in hand |  | 68,172 |  | - |
|  | 136,026 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 5 | (60,938 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 75,088 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 75,088 |  | 100
NET ASSETS |  |  | 75,088 |  | 100
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Income Statement |  |  | 74,988 |  | -
SHAREHOLDERS' FUNDS |  |  | 75,088 |  | 100

Page 1
Page 2
Tanner & Hall Roofing Ltd
Statement of Financial Position (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 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 Income Statement.
On behalf of the board

Stephen Bowller Director
21 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tanner & Hall Roofing Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Tanner & Hall Roofing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14938044 . The registered office is Station Road, Harston, Cambridge, CB22 7QP.
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.
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. 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.
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 year, 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.
Page 3
Page 4
Tanner & Hall Roofing 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: 4 (2024: 2)
4 2
4. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 60,180 |  | -
Other debtors | 7,674 |  | 100
| 67,854 |  | 100

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,273 |  | -
Other creditors | 3,522 |  | -
Taxation and social security | 45,143 |  | -
| 60,938 |  | -

6. Share Capital

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

7. Related Party Transactions
Roofing Direct Merchants LtdSteve Bowller is also a director of Roofing Direct Merchants LtdDuring the year, Roofing Direct Merchants Ltd provided materials at commercial rates to Tanner and Hall Roofing Limited. At the balance sheet date, nothing was owed by Tanner & Hall Roofing Ltd.

Roofing Direct Merchants Ltd

Steve Bowller is also a director of Roofing Direct Merchants Ltd

During the year, Roofing Direct Merchants Ltd provided materials at commercial rates to Tanner and Hall Roofing Limited. At the balance sheet date, nothing was owed by Tanner & Hall Roofing Ltd.

Bowller Environmental Electrical Systems LtdA company with the same directorsDuring the year Tanner and Hall Roofing Ltd provided services to Bowller Environmental Electrical Systems Ltd. At the balance sheet date nothing was owed to Tanner and Hall Roofing Ltd.

Bowller Environmental Electrical Systems Ltd

A company with the same directors

During the year Tanner and Hall Roofing Ltd provided services to Bowller Environmental Electrical Systems Ltd. At the balance sheet date nothing was owed to Tanner and Hall Roofing Ltd.

Page 4