Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 07142252 Mr Roy Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07142252 2025-02-28 07142252 2026-02-28 07142252 2025-03-01 2026-02-28 07142252 frs-core:CurrentFinancialInstruments 2026-02-28 07142252 frs-core:ComputerEquipment 2026-02-28 07142252 frs-core:ComputerEquipment 2025-03-01 2026-02-28 07142252 frs-core:ComputerEquipment 2025-02-28 07142252 frs-core:MotorVehicles 2026-02-28 07142252 frs-core:MotorVehicles 2025-03-01 2026-02-28 07142252 frs-core:MotorVehicles 2025-02-28 07142252 frs-core:PlantMachinery 2026-02-28 07142252 frs-core:PlantMachinery 2025-03-01 2026-02-28 07142252 frs-core:PlantMachinery 2025-02-28 07142252 frs-core:ShareCapital 2026-02-28 07142252 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 07142252 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07142252 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 07142252 frs-bus:SmallEntities 2025-03-01 2026-02-28 07142252 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 07142252 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07142252 frs-bus:Director1 2025-03-01 2026-02-28 07142252 frs-countries:EnglandWales 2025-03-01 2026-02-28 07142252 2024-02-29 07142252 2025-02-28 07142252 2024-03-01 2025-02-28 07142252 frs-core:CurrentFinancialInstruments 2025-02-28 07142252 frs-core:ShareCapital 2025-02-28 07142252 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 07142252
Roy C Taylor & Associates Building Contractors Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07142252
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,272 30,086
41,272 30,086
CURRENT ASSETS
Stocks 5 1,750 2,000
Debtors 6 33,029 18,749
Cash at bank and in hand 50,822 64,254
85,601 85,003
Creditors: Amounts Falling Due Within One Year 7 (19,379 ) (20,172 )
NET CURRENT ASSETS (LIABILITIES) 66,222 64,831
TOTAL ASSETS LESS CURRENT LIABILITIES 107,494 94,917
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,520 ) (5,983 )
NET ASSETS 94,974 88,934
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 94,973 88,933
SHAREHOLDERS' FUNDS 94,974 88,934
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For the year 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 Roy Taylor
Director
15/06/2026
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
Roy C Taylor & Associates Building Contractors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07142252 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% WDV
Motor Vehicles 15% WDV
Computer Equipment 15% WDV
2.4. 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.
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 86,950 7,601 3,162 97,713
Additions 27,034 - 1,798 28,832
Disposals (30,224 ) - - (30,224 )
As at 28 February 2026 83,760 7,601 4,960 96,321
Depreciation
As at 1 March 2025 61,203 3,633 2,791 67,627
Provided during the period 6,362 595 326 7,283
Disposals (19,861 ) - - (19,861 )
As at 28 February 2026 47,704 4,228 3,117 55,049
Net Book Value
As at 28 February 2026 36,056 3,373 1,843 41,272
As at 1 March 2025 25,747 3,968 371 30,086
5. Stocks
2026 2025
£ £
Stock 1,750 2,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 19,232 11,420
Prepayments and accrued income 2,411 2,985
VAT 1,670 1,892
Director's loan account 9,716 2,452
33,029 18,749
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 19,019 19,813
Other creditors 360 359
19,379 20,172
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included in Other Debtors is an amount of £83.00 (2025 - £2,452 creditor) owed from the director; Mr R Taylor. This loan is interest free and no repayment terms have been agreed. 
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