Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12943864 Mr Leon Kassim iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12943864 2024-10-31 12943864 2025-10-31 12943864 2024-11-01 2025-10-31 12943864 frs-core:CurrentFinancialInstruments 2025-10-31 12943864 frs-core:Non-currentFinancialInstruments 2025-10-31 12943864 frs-core:BetweenOneFiveYears 2025-10-31 12943864 frs-core:ComputerEquipment 2025-10-31 12943864 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12943864 frs-core:ComputerEquipment 2024-10-31 12943864 frs-core:FurnitureFittings 2025-10-31 12943864 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12943864 frs-core:FurnitureFittings 2024-10-31 12943864 frs-core:MotorVehicles 2025-10-31 12943864 frs-core:MotorVehicles 2024-11-01 2025-10-31 12943864 frs-core:MotorVehicles 2024-10-31 12943864 frs-core:WithinOneYear 2025-10-31 12943864 frs-core:ShareCapital 2025-10-31 12943864 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12943864 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12943864 frs-bus:AbridgedAccounts 2024-11-01 2025-10-31 12943864 frs-bus:SmallEntities 2024-11-01 2025-10-31 12943864 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12943864 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12943864 frs-core:DeferredTaxation 2024-11-01 2025-10-31 12943864 frs-core:DeferredTaxation 2024-10-31 12943864 frs-core:DeferredTaxation 2025-10-31 12943864 frs-bus:Director1 2024-11-01 2025-10-31 12943864 frs-countries:EnglandWales 2024-11-01 2025-10-31 12943864 2023-10-31 12943864 2024-10-31 12943864 2023-11-01 2024-10-31 12943864 frs-core:CurrentFinancialInstruments 2024-10-31 12943864 frs-core:Non-currentFinancialInstruments 2024-10-31 12943864 frs-core:BetweenOneFiveYears 2024-10-31 12943864 frs-core:WithinOneYear 2024-10-31 12943864 frs-core:ShareCapital 2024-10-31 12943864 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12943864
Kass Roofing Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2025
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12943864
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,454 26,530
10,454 26,530
CURRENT ASSETS
Debtors 5 117,825 131,112
Cash at bank and in hand 42,294 6,575
160,119 137,687
Creditors: Amounts Falling Due Within One Year 6 (112,057 ) (101,646 )
NET CURRENT ASSETS (LIABILITIES) 48,062 36,041
TOTAL ASSETS LESS CURRENT LIABILITIES 58,516 62,571
Creditors: Amounts Falling Due After More Than One Year 7 (12,822 ) (19,182 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,986 ) (5,558 )
NET ASSETS 43,708 37,831
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 43,706 37,829
SHAREHOLDERS' FUNDS 43,708 37,831
Page 1
Page 2
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Leon Kassim
Director
29/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Kass Roofing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12943864 . The registered office is 2 Abbey Lane, Kingswood, Hull, HU7 3DH.
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
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.
The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met, as described below.
The company provides goods and services to other organisations in the form of roofing labour and materials, these services are provided on a time and material basis or as a fixed price contract.
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:
Motor Vehicles 33% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.4. 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.
2.5. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.
Page 3
Page 4
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 69,993 2,015 2,576 74,584
Disposals (24,998 ) - - (24,998 )
As at 31 October 2025 44,995 2,015 2,576 49,586
Depreciation
As at 1 November 2024 45,245 1,209 1,600 48,054
Provided during the period 14,998 403 673 16,074
Disposals (24,996 ) - - (24,996 )
As at 31 October 2025 35,247 1,612 2,273 39,132
Net Book Value
As at 31 October 2025 9,748 403 303 10,454
As at 1 November 2024 24,748 806 976 26,530
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 52,267 72,915
Other debtors 65,558 58,197
117,825 131,112
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,360 5,015
Trade creditors 26,412 45,980
Other loans 8,816 -
Other creditors 25,744 17,605
Taxation and social security 44,725 33,046
112,057 101,646
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,822 19,182
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,360 5,015
Later than one year and not later than five years 12,822 19,182
19,182 24,197
19,182 24,197
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2024 5,558 5,558
Deferred taxation (3,572 ) (3,572 )
Balance at 31 October 2025 1,986 1,986
Page 5
Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6