Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09828772 D Northwood R Northwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09828772 2024-12-31 09828772 2025-12-31 09828772 2025-01-01 2025-12-31 09828772 frs-core:CurrentFinancialInstruments 2025-12-31 09828772 frs-core:Non-currentFinancialInstruments 2025-12-31 09828772 frs-core:ComputerEquipment 2025-12-31 09828772 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09828772 frs-core:ComputerEquipment 2024-12-31 09828772 frs-core:MotorVehicles 2025-12-31 09828772 frs-core:MotorVehicles 2025-01-01 2025-12-31 09828772 frs-core:MotorVehicles 2024-12-31 09828772 frs-core:PlantMachinery 2025-12-31 09828772 frs-core:PlantMachinery 2025-01-01 2025-12-31 09828772 frs-core:PlantMachinery 2024-12-31 09828772 frs-core:ShareCapital 2025-12-31 09828772 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09828772 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09828772 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09828772 frs-bus:SmallEntities 2025-01-01 2025-12-31 09828772 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09828772 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09828772 frs-bus:Director1 2025-01-01 2025-12-31 09828772 frs-bus:Director2 2025-01-01 2025-12-31 09828772 frs-countries:EnglandWales 2025-01-01 2025-12-31 09828772 2023-12-31 09828772 2024-12-31 09828772 2024-01-01 2024-12-31 09828772 frs-core:CurrentFinancialInstruments 2024-12-31 09828772 frs-core:Non-currentFinancialInstruments 2024-12-31 09828772 frs-core:ShareCapital 2024-12-31 09828772 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Surrey Roofing Service Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Surrey Roofing Service Limited
Contents
Contents

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

Page 1
Surrey Roofing Service Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09828772

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,737 |  | 6,163
|  |  | 5,737 |  | 6,163
CURRENT ASSETS
Stocks | 5 | 27,005 |  | 10,874 |
Debtors | 6 | 211,371 |  | 237,080 |
Cash at bank and in hand |  | 26,391 |  | 871 |
|  | 264,767 |  | 248,825 |
Creditors: Amounts Falling Due Within One Year | 7 | (269,331 ) |  | (243,767 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,564 ) |  | 5,058
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,173 |  | 11,221
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (9,744 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,047 ) |  | (1,354 )
NET ASSETS |  |  | 126 |  | 123
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 26 |  | 23
SHAREHOLDERS' FUNDS |  |  | 126 |  | 123

Page 1
Page 2
Surrey Roofing Service Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

D Northwood Director
2 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Surrey Roofing Service Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Surrey Roofing Service Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09828772 . The registered office is 21 Sheep Walk, Shepperton, Middlesex, TW17 0AU.
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 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.
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.
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 | 33% on cost
Motor Vehicles | 25% on reducing balance
Computer Equipment | 33% on cost

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 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.
...CONTINUED
Page 3
Page 4
Surrey Roofing Service Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
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.
2.6. Trade and other receivables
Trade and other receivables are measured at transaction price less any impairment unless the arrangement constitutes a financing transaction in which case the transaction is measured at the present value of the future receipts discounted at the prevailing market rate of interest. Loans are initially measured at fair value and are subsequently measured at amortised cost using the effective interest method less any impairment.
2.7. Trade and other payables
Trade and other payables are measured at their transaction price unless the arrangement constitutes a financing transaction in which case the transaction is measured at present value of future payments discounted at prevailing market rate of interest. Other financial liabilities are initially measured at fair value net of their transaction costs. They are subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 2,000 | 28,750 | 4,595 | 35,345
Additions | - | - | 1,672 | 1,672
As at 31 December 2025 | 2,000 | 28,750 | 6,267 | 37,017
Depreciation
As at 1 January 2025 | 2,000 | 22,587 | 4,595 | 29,182
Provided during the period | - | 1,541 | 557 | 2,098
As at 31 December 2025 | 2,000 | 24,128 | 5,152 | 31,280
Net Book Value
As at 31 December 2025 | - | 4,622 | 1,115 | 5,737
As at 1 January 2025 | - | 6,163 | - | 6,163

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,000 |  | 10,000
Work in progress | 17,005 |  | 874
| 27,005 |  | 10,874

Page 4
Page 5
Surrey Roofing Service Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 966 |  | 69,550
Other debtors | 210,405 |  | 167,530
| 211,371 |  | 237,080

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 68,579 |  | 27,284
Bank loans and overdrafts | 9,744 |  | 14,555
Other creditors | 34,053 |  | 68,553
Taxation and social security | 156,955 |  | 133,375
| 269,331 |  | 243,767

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,744

9. Share Capital

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

Page 5