Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06356059 Mr P R Chamberlain Mrs J E Chamberlain Mr P R Chamberlain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06356059 2024-08-31 06356059 2025-08-31 06356059 2024-09-01 2025-08-31 06356059 frs-core:CurrentFinancialInstruments 2025-08-31 06356059 frs-core:Non-currentFinancialInstruments 2025-08-31 06356059 frs-core:MotorVehicles 2025-08-31 06356059 frs-core:MotorVehicles 2024-09-01 2025-08-31 06356059 frs-core:MotorVehicles 2024-08-31 06356059 frs-core:PlantMachinery 2025-08-31 06356059 frs-core:PlantMachinery 2024-09-01 2025-08-31 06356059 frs-core:PlantMachinery 2024-08-31 06356059 frs-core:ShareCapital 2025-08-31 06356059 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06356059 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06356059 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06356059 frs-bus:SmallEntities 2024-09-01 2025-08-31 06356059 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06356059 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06356059 frs-bus:Director1 2024-09-01 2025-08-31 06356059 frs-bus:Director1 2024-08-31 06356059 frs-bus:Director1 2025-08-31 06356059 frs-bus:Director2 2024-09-01 2025-08-31 06356059 frs-bus:Director2 2024-08-31 06356059 frs-bus:Director2 2025-08-31 06356059 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 06356059 frs-countries:EnglandWales 2024-09-01 2025-08-31 06356059 2023-08-31 06356059 2024-08-31 06356059 2023-09-01 2024-08-31 06356059 frs-core:CurrentFinancialInstruments 2024-08-31 06356059 frs-core:Non-currentFinancialInstruments 2024-08-31 06356059 frs-core:ShareCapital 2024-08-31 06356059 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06356059
Factoryroof.com Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06356059
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 60,004 49,007
60,004 49,007
CURRENT ASSETS
Debtors 5 152,451 128,736
Cash at bank and in hand 103,617 200,644
256,068 329,380
Creditors: Amounts Falling Due Within One Year 6 (98,895 ) (211,765 )
NET CURRENT ASSETS (LIABILITIES) 157,173 117,615
TOTAL ASSETS LESS CURRENT LIABILITIES 217,177 166,622
Creditors: Amounts Falling Due After More Than One Year 7 - (1,897 )
NET ASSETS 217,177 164,725
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 217,175 164,723
SHAREHOLDERS' FUNDS 217,177 164,725
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For the year ending 31 August 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
Mr P R Chamberlain
Director
18/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Factoryroof.com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06356059 . The registered office is Avalon House, 25 Zoar Street, Dudley, DY3 2PA.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 112,010 38,174 150,184
Additions - 20,799 20,799
As at 31 August 2025 112,010 58,973 170,983
Depreciation
As at 1 September 2024 82,807 18,370 101,177
Provided during the period 5,841 3,961 9,802
As at 31 August 2025 88,648 22,331 110,979
Net Book Value
As at 31 August 2025 23,362 36,642 60,004
As at 1 September 2024 29,203 19,804 49,007
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 108,618 128,736
Other debtors 43,833 -
152,451 128,736
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,992 139,180
Bank loans and overdrafts 3,315 4,400
Other creditors 1,000 1,910
Taxation and social security 74,588 66,275
98,895 211,765
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,897
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Paul Chamberlain - 22,000 - - 22,000
Mrs Janis Chamberlain - 21,833 - - 21,833
The above loan is unsecured, interest free and repayable on demand. It was also repaid within 9 months of the year end.
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