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Company Registration No. 12538814 (England and Wales)
GDF Roofing Limited Unaudited accounts for the year ended 31 March 2025
GDF Roofing Limited Unaudited accounts Contents
Page
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GDF Roofing Limited Company Information for the year ended 31 March 2025
Director
George Patrick Moore
Company Number
12538814 (England and Wales)
Registered Office
Unit 21 Leyland Trading Estate Wellingborough NN8 1RT United Kingdom
Accountants
PHA Accountants Limited Timsons Business Centre Bath Road Kettering Northamptonshire NN16 8NQ
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GDF Roofing Limited Accountants' report
Accountants' report to the director of GDF Roofing Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GDF Roofing Limited for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of GDF Roofing Limited, as a body, in accordance with the terms of our engagement letter dated 29 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of GDF Roofing Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GDF Roofing Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that GDF Roofing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of GDF Roofing Limited. You consider that GDF Roofing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of GDF Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
PHA Accountants Limited Timsons Business Centre Bath Road Kettering Northamptonshire NN16 8NQ 29 April 2025
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GDF Roofing Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
81,443 
60,204 
Current assets
Debtors
36,553 
42,561 
Cash at bank and in hand
17,422 
3,307 
53,975 
45,868 
Creditors: amounts falling due within one year
(38,503)
(32,418)
Net current assets
15,472 
13,450 
Total assets less current liabilities
96,915 
73,654 
Creditors: amounts falling due after more than one year
(58,039)
(40,064)
Provisions for liabilities
Deferred tax
(6,224)
(10,264)
Net assets
32,652 
23,326 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
32,642 
23,316 
Shareholders' funds
32,652 
23,326 
For the year ending 31 March 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 April 2025 and were signed on its behalf by
George Patrick Moore Director Company Registration No. 12538814
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GDF Roofing Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
GDF Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 12538814. The registered office is Unit 21 Leyland Trading Estate, Wellingborough, NN8 1RT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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GDF Roofing Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2024
87,914 
Additions
37,675 
At 31 March 2025
125,589 
Depreciation
At 1 April 2024
27,710 
Charge for the year
16,436 
At 31 March 2025
44,146 
Net book value
At 31 March 2025
81,443 
At 31 March 2024
60,204 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
76,498 
54,023 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
36,225 
31,186 
Other debtors
328 
11,375 
36,553 
42,561 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,226 
3,557 
Obligations under finance leases and hire purchase contracts
16,952 
12,665 
Trade creditors
1,646 
3,019 
Taxes and social security
1,569 
9,419 
Other creditors
5,737 
3,602 
Loans from directors
3,688 
- 
Accruals
7,685 
156 
38,503 
32,418 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
58,039 
40,064 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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