Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 07778819 Mr Robert Whitton Mrs Katie Whitton false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07778819 2024-10-31 07778819 2025-10-31 07778819 2024-11-01 2025-10-31 07778819 frs-core:CurrentFinancialInstruments 2025-10-31 07778819 frs-core:Non-currentFinancialInstruments 2025-10-31 07778819 frs-core:BetweenOneFiveYears 2025-10-31 07778819 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 07778819 frs-core:FurnitureFittings 2025-10-31 07778819 frs-core:FurnitureFittings 2024-11-01 2025-10-31 07778819 frs-core:FurnitureFittings 2024-10-31 07778819 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 07778819 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07778819 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 07778819 frs-core:MotorVehicles 2025-10-31 07778819 frs-core:MotorVehicles 2024-11-01 2025-10-31 07778819 frs-core:MotorVehicles 2024-10-31 07778819 frs-core:OtherResidualIntangibleAssets 2025-10-31 07778819 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 07778819 frs-core:OtherResidualIntangibleAssets 2024-10-31 07778819 frs-core:WithinOneYear 2025-10-31 07778819 frs-core:RevaluationReserve 2024-11-01 2025-10-31 07778819 frs-core:RevaluationReserve 2024-10-31 07778819 frs-core:RevaluationReserve 2025-10-31 07778819 frs-core:ShareCapital 2025-10-31 07778819 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 07778819 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 07778819 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07778819 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07778819 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07778819 frs-bus:SmallEntities 2024-11-01 2025-10-31 07778819 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07778819 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07778819 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 07778819 frs-bus:OrdinaryShareClass1 2025-10-31 07778819 frs-bus:OrdinaryShareClass2 2024-11-01 2025-10-31 07778819 frs-bus:OrdinaryShareClass2 2025-10-31 07778819 frs-bus:OrdinaryShareClass3 2024-11-01 2025-10-31 07778819 frs-bus:OrdinaryShareClass3 2025-10-31 07778819 1 2024-11-01 2025-10-31 07778819 frs-bus:Director1 2024-11-01 2025-10-31 07778819 frs-bus:Director2 2024-11-01 2025-10-31 07778819 frs-bus:Director2 2024-10-31 07778819 frs-bus:Director2 2025-10-31 07778819 frs-core:Non-currentFinancialInstruments 1 2025-10-31 07778819 frs-core:CurrentFinancialInstruments 3 2025-10-31 07778819 frs-countries:EnglandWales 2024-11-01 2025-10-31 07778819 2023-10-31 07778819 2024-10-31 07778819 2023-11-01 2024-10-31 07778819 frs-core:CurrentFinancialInstruments 2024-10-31 07778819 frs-core:Non-currentFinancialInstruments 2024-10-31 07778819 frs-core:BetweenOneFiveYears 2024-10-31 07778819 frs-core:WithinOneYear 2024-10-31 07778819 frs-core:RevaluationReserve 2024-10-31 07778819 frs-core:ShareCapital 2024-10-31 07778819 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07778819 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 07778819 frs-bus:OrdinaryShareClass2 2023-11-01 2024-10-31 07778819 frs-bus:OrdinaryShareClass3 2023-11-01 2024-10-31 07778819 frs-core:Non-currentFinancialInstruments 1 2024-10-31 07778819 frs-core:CurrentFinancialInstruments 3 2024-10-31
Registered number: 07778819
Emperor Roofing Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
MSB & Co Canvey Island Limited
Accountants and Tax Advisors
14 Furtherwick Road
Canvey Island
Essex
SS8 7AE
Emperor Roofing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Emperor Roofing Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07778819

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,215 |  | -
Tangible Assets | 5 |  | 1,262,411 |  | 714,143
|  |  | 1,265,626 |  | 714,143
CURRENT ASSETS
Stocks | 6 | 40,280 |  | 227,737 |
Debtors | 7 | 272,309 |  | 298,262 |
Cash at bank and in hand |  | 417,032 |  | 351,384 |
|  | 729,621 |  | 877,383 |
Creditors: Amounts Falling Due Within One Year | 8 | (273,875 ) |  | (331,138 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 455,746 |  | 546,245
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,721,372 |  | 1,260,388
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (463,005 ) |  | (523,848 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,859 ) |  | (19,814 )
NET ASSETS |  |  | 1,227,508 |  | 716,726
CAPITAL AND RESERVES
Called up share capital | 11 |  | 12 |  | 10
Revaluation reserve | 13 |  | 495,675 |  | -
Profit and Loss Account |  |  | 731,821 |  | 716,716
SHAREHOLDERS' FUNDS |  |  | 1,227,508 |  | 716,726

Page 1
Page 2
Emperor Roofing Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board

Mrs Katie Whitton Director
13th May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Emperor Roofing Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Emperor Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07778819 . The registered office is 28a Skylark House Thamesview Business Park, Fenttiman Road, Canvey Island, Essex, SS8 0EQ.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets include website development. It is amortised to the profit and loss account over its estimated economic life of 5 years.
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:

Freehold | Not depreciated
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

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 3
Page 4
Emperor Roofing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 9 |  | 7
| 9 |  | 7

4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | -
Additions | 3,500
As at 31 October 2025 | 3,500
Amortisation
As at 1 November 2024 | -
Provided during the period | 285
As at 31 October 2025 | 285
Net Book Value
As at 31 October 2025 | 3,215
As at 1 November 2024 | -

Page 4
Page 5
Emperor Roofing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost or Valuation
As at 1 November 2024 | 609,862 | 153,169 | 43,543 | 806,574
Additions | 4,089 | 70,725 | 20,230 | 95,044
Disposals | (9,626 ) | - | 579 | (9,047 )
Revaluation | 495,675 | - | - | 495,675
As at 31 October 2025 | 1,100,000 | 223,894 | 64,352 | 1,388,246
Depreciation
As at 1 November 2024 | - | 79,343 | 13,088 | 92,431
Provided during the period | - | 25,817 | 6,543 | 32,360
Disposals | - | - | 1,044 | 1,044
As at 31 October 2025 | - | 105,160 | 20,675 | 125,835
Net Book Value
As at 31 October 2025 | 1,100,000 | 118,734 | 43,677 | 1,262,411
As at 1 November 2024 | 609,862 | 73,826 | 30,455 | 714,143

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 21,000 |  | 15,000
Work in progress | 19,280 |  | 212,737
| 40,280 |  | 227,737

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 251,459 |  | 230,016
Prepayments and accrued income | 7,437 |  | 50,451
Other debtors | 1,029 |  | -
VAT | 9,930 |  | 3,639
Directors' loan accounts | 1,662 |  | 13,582
Amounts owed by subsidiaries | - |  | 68
Amounts owed by other participating interests | 792 |  | 506
| 272,309 |  | 298,262

Page 5
Page 6
Emperor Roofing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,855 |  | 6,807
Trade creditors | 130,685 |  | 107,110
Bank loans and overdrafts | 41,807 |  | 31,877
Corporation tax | 44,237 |  | 95,020
PAYE Control | 26,090 |  | 18,688
Net wages | - |  | 281
Pension | 1,284 |  | -
Bounceback loan | 6,667 |  | 16,667
Accruals and deferred income | 4,250 |  | 54,688
| 273,875 |  | 331,138

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 35,159 |  | 10,243
Bank loans | 132,439 |  | 170,141
Mortgage | 295,407 |  | 300,701
Other business loans | - |  | 42,763
| 463,005 |  | 523,848

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 18,855 |  | 6,807
Later than one year and not later than five years | 35,159 |  | 10,243
| 54,014 |  | 17,050
| 54,014 |  | 17,050

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10 Ordinary Shares of £ 1.00 each | 10 |  | 10
1 Ordinary A shares of £ 1.00 each | 1 |  | -
1 Ordinary B shares of £ 1.00 each | 1 |  | -
| 12 |  | 10

Page 6
Page 7
Emperor Roofing Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Whitton | 13,582 | 3,392 | (15,312 ) | - | 1,662

The above loan is unsecured, interest free and repayable on demand.
13. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | - | 716,716
Profit for year | - | 176,105
Surplus on revaluation | 495,675 | -
Other comprehensive income for the year | 495,675 | -
Total comprehensive income for the year | 495,675 | 176,105
Dividends paid | - | (161,000)
As at 31 October 2025 | 495,675 | 731,821

14. Related Party Transactions
Emperor Building Ltd
Emperor Building Ltd - a company under the control of Mrs K. Whitton, director and shareholder of this company.
As at the balance sheet date, there was an inter-company loan of the following : £287 (Debtor)
Emperor Maintenance Ltd
Emperor Maintenance Ltd - a company under the control of Mr R. Whitton, director and shareholder of this company.
As at the balance sheet date, there was an inter-company loan of the following : £287 (Debtor)
Emperor Solar Ltd
Emperor Solar Ltd - a company under the control of Mr R. Whitton, director and shareholder of this company.
As at the balance sheet date, there was an inter-company loan of the following : £100 (Debtor)
15. Controlling Party
The company's controlling parties are Mr Robert Whitton and Mrs Katie Whitton, by virtue of their ownership of 100% of the issued share capital in the company.
Page 7