Acorah Software Products - Accounts Production 19.2.450 false true false 1 August 2024 31 July 2025 31 July 2025 SC774460 Mr Mark Fagan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC774460 2024-07-31 SC774460 2025-07-31 SC774460 2024-08-01 2025-07-31 SC774460 frs-core:PlantMachinery 2025-07-31 SC774460 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC774460 frs-core:PlantMachinery 2024-07-31 SC774460 frs-core:ShareCapital 2025-07-31 SC774460 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC774460 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC774460 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC774460 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC774460 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC774460 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC774460 frs-bus:Director1 2024-08-01 2025-07-31 SC774460 frs-countries:Scotland 2024-08-01 2025-07-31
Registered number: SC774460
Mf Roofing And Building Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Scottish Accountancy Service
Mf Roofing And Building Maintenance Ltd
Contents
Contents

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

Page 1
Mf Roofing And Building Maintenance Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC774460

| 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,605
|  |  | 7,605
CURRENT ASSETS
Cash at bank and in hand |  | 3,410 |
|  | 3,410 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,410
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,015
NET ASSETS |  |  | 11,015
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1,000
Profit and Loss Account |  |  | 10,015
SHAREHOLDERS' FUNDS |  |  | 11,015

For the year ending 31 July 2025 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 Mark Fagan Director
10/07/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Mf Roofing And Building Maintenance Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Mf Roofing And Building Maintenance Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC774460 . The registered office is 1 Blackhill Court, Glasgow, G23 5NL.
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 | 10

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 August 2024 | 8,450
As at 31 July 2025 | 8,450
Depreciation
As at 1 August 2024 | -
Provided during the period | 845
As at 31 July 2025 | 845
Net Book Value
As at 31 July 2025 | 7,605
As at 1 August 2024 | 8,450

Page 2
Page 3
Mf Roofing And Building Maintenance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Share Capital

| 2025
--- | ---
| £
Allotted, Called up and fully paid | 1,000

Page 3