Acorah Software Products - Accounts Production 19.4.300 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 04658579 Mrs K Damery Mr S Damery Mr M Damery Mrs K Damery Mr S Damery. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04658579 2025-02-28 04658579 2026-02-28 04658579 2025-03-01 2026-02-28 04658579 frs-core:CurrentFinancialInstruments 2026-02-28 04658579 frs-core:Non-currentFinancialInstruments 2026-02-28 04658579 frs-core:MotorVehicles 2026-02-28 04658579 frs-core:MotorVehicles 2025-03-01 2026-02-28 04658579 frs-core:MotorVehicles 2025-02-28 04658579 frs-core:PlantMachinery 2026-02-28 04658579 frs-core:PlantMachinery 2025-03-01 2026-02-28 04658579 frs-core:PlantMachinery 2025-02-28 04658579 frs-core:ShareCapital 2026-02-28 04658579 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 04658579 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 04658579 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 04658579 frs-bus:SmallEntities 2025-03-01 2026-02-28 04658579 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 04658579 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 04658579 1 2025-03-01 2026-02-28 04658579 frs-bus:Director1 2025-03-01 2026-02-28 04658579 frs-bus:Director2 2025-03-01 2026-02-28 04658579 frs-bus:Director3 2025-03-01 2026-02-28 04658579 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 04658579 frs-core:CurrentFinancialInstruments 1 2026-02-28 04658579 frs-core:CurrentFinancialInstruments 2 2026-02-28 04658579 frs-countries:EnglandWales 2025-03-01 2026-02-28 04658579 2024-02-28 04658579 2025-02-28 04658579 2024-02-29 2025-02-28 04658579 frs-core:CurrentFinancialInstruments 2025-02-28 04658579 frs-core:Non-currentFinancialInstruments 2025-02-28 04658579 frs-core:ShareCapital 2025-02-28 04658579 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 04658579 frs-core:CurrentFinancialInstruments 1 2025-02-28 04658579 frs-core:CurrentFinancialInstruments 2 2025-02-28
Registered number: 04658579
Sax Roofing Ltd
Financial Statements
For The Year Ended 28 February 2026
Bridger Smart & Co. Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04658579
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,630 13,768
21,630 13,768
CURRENT ASSETS
Debtors 5 41,333 15,710
Cash at bank and in hand 147,737 140,269
189,070 155,979
Creditors: Amounts Falling Due Within One Year 6 (132,973 ) (54,467 )
NET CURRENT ASSETS (LIABILITIES) 56,097 101,512
TOTAL ASSETS LESS CURRENT LIABILITIES 77,727 115,280
Creditors: Amounts Falling Due After More Than One Year 7 (5,241 ) (10,353 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (2,289 )
NET ASSETS 72,486 102,638
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 72,386 102,538
SHAREHOLDERS' FUNDS 72,486 102,638
Page 1
Page 2
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 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 S Damery
Director
20 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sax Roofing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04658579 . The registered office is 18 Boughton Way, Little Chalfont, Amersham, Buckinghamshire, HP6 6PU.
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 25% reducing balance
Motor Vehicles 25% 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 year 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 asset reflects 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 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: 3 (2025: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2025 11,591 27,708 39,299
Additions - 25,480 25,480
Disposals - (18,500 ) (18,500 )
As at 28 February 2026 11,591 34,688 46,279
Depreciation
As at 1 March 2025 9,869 15,662 25,531
Provided during the period 431 6,780 7,211
Disposals - (8,093 ) (8,093 )
As at 28 February 2026 10,300 14,349 24,649
Net Book Value
As at 28 February 2026 1,291 20,339 21,630
As at 1 March 2025 1,722 12,046 13,768
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 33,080 7,620
VAT 8,253 8,090
41,333 15,710
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 23,064 8,413
Corporation tax 9,568 6,885
PAYE (12,965 ) (15,144 )
HP creditor 5,114 -
Pension 412 295
Directors' loan accounts 107,780 54,018
132,973 54,467
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 5,241 10,353
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences - 2,289
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr S Damery.
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