Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 09459105 Mr Marc Price iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09459105 2025-02-28 09459105 2026-02-28 09459105 2025-03-01 2026-02-28 09459105 frs-core:CurrentFinancialInstruments 2026-02-28 09459105 frs-core:Non-currentFinancialInstruments 2026-02-28 09459105 frs-core:BetweenOneFiveYears 2026-02-28 09459105 frs-core:ComputerEquipment 2026-02-28 09459105 frs-core:ComputerEquipment 2025-03-01 2026-02-28 09459105 frs-core:ComputerEquipment 2025-02-28 09459105 frs-core:FurnitureFittings 2026-02-28 09459105 frs-core:FurnitureFittings 2025-03-01 2026-02-28 09459105 frs-core:FurnitureFittings 2025-02-28 09459105 frs-core:MotorVehicles 2026-02-28 09459105 frs-core:MotorVehicles 2025-03-01 2026-02-28 09459105 frs-core:MotorVehicles 2025-02-28 09459105 frs-core:PlantMachinery 2026-02-28 09459105 frs-core:PlantMachinery 2025-03-01 2026-02-28 09459105 frs-core:PlantMachinery 2025-02-28 09459105 frs-core:WithinOneYear 2026-02-28 09459105 frs-core:ShareCapital 2026-02-28 09459105 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 09459105 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 09459105 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 09459105 frs-bus:SmallEntities 2025-03-01 2026-02-28 09459105 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 09459105 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 09459105 frs-bus:Director1 2025-03-01 2026-02-28 09459105 frs-countries:EnglandWales 2025-03-01 2026-02-28 09459105 2024-02-29 09459105 2025-02-28 09459105 2024-03-01 2025-02-28 09459105 frs-core:CurrentFinancialInstruments 2025-02-28 09459105 frs-core:Non-currentFinancialInstruments 2025-02-28 09459105 frs-core:BetweenOneFiveYears 2025-02-28 09459105 frs-core:WithinOneYear 2025-02-28 09459105 frs-core:ShareCapital 2025-02-28 09459105 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 09459105
M Price Roofing Limited
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: 09459105
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,293 39,168
33,293 39,168
CURRENT ASSETS
Work in Progress 15,551 72,000
Debtors 5 116,155 167,361
131,706 239,361
Creditors: Amounts Falling Due Within One Year 6 (64,926 ) (113,909 )
NET CURRENT ASSETS (LIABILITIES) 66,780 125,452
TOTAL ASSETS LESS CURRENT LIABILITIES 100,073 164,620
Creditors: Amounts Falling Due After More Than One Year 7 (43,100 ) (41,787 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,326 ) (7,442 )
NET ASSETS 50,647 115,391
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account 50,627 115,371
SHAREHOLDERS' FUNDS 50,647 115,391
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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 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 Marc Price
Director
23/07/2026
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
M Price Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09459105 . The registered office is The Old Barn , Wood Street , Swanley Village , 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% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on 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 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: 2 (2025: 1)
2 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2025 5,496 51,965 144 233 57,838
As at 28 February 2026 5,496 51,965 144 233 57,838
Depreciation
As at 1 March 2025 2,286 16,279 40 65 18,670
Provided during the period 481 5,353 16 25 5,875
As at 28 February 2026 2,767 21,632 56 90 24,545
Net Book Value
As at 28 February 2026 2,729 30,333 88 143 33,293
As at 1 March 2025 3,210 35,686 104 168 39,168
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 42,704 111,192
Other debtors 2,822 2,822
VAT 1,713 4,950
Director's loan account 68,916 48,397
116,155 167,361
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,410 8,410
Trade creditors 5,400 23,300
Bank loans and overdrafts 17,080 439
Corporation tax 14,976 58,944
Other taxes and social security 19,060 22,816
64,926 113,909
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,878 16,398
Bank loans 34,222 25,389
43,100 41,787
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,410 8,410
Later than one year and not later than five years 8,878 16,398
17,288 24,808
17,288 24,808
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 20 20
10. Related Party Transactions
Included in other debtors is an amount of £48,397 (£83,289.95 in 2024), owed to the company by the director Mr M Price. This loan is interest free and no repayment term have been agreed.
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