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Company Registration No. 07977174 (England and Wales)
BTB Roofing Limited Unaudited accounts for the year ended 31 March 2025
BTB Roofing Limited Unaudited accounts Contents
Page
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BTB Roofing Limited Company Information for the year ended 31 March 2025
Director
Joseph Frank James
Company Number
07977174 (England and Wales)
Registered Office
12 New Mill The Flour Mills Burton on Trent Staffordshire DE15 0TP United Kingdom
Accountants
Lime Associates 12 New Mill The Flour Mills Burton on Trent Staffordshire DE15 0TP
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BTB Roofing Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,500 
12,500 
Tangible assets
8,195 
15,021 
20,695 
27,521 
Current assets
Debtors
8,894 
12,512 
Cash at bank and in hand
(9,134)
10,792 
(240)
23,304 
Creditors: amounts falling due within one year
(35,049)
(43,122)
Net current liabilities
(35,289)
(19,818)
Total assets less current liabilities
(14,594)
7,703 
Creditors: amounts falling due after more than one year
- 
(13,258)
Net liabilities
(14,594)
(5,555)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(14,694)
(5,655)
Shareholders' funds
(14,594)
(5,555)
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 19 June 2025 and were signed on its behalf by
Joseph Frank James Director Company Registration No. 07977174
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BTB Roofing Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
BTB Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 07977174. The registered office is 12 New Mill, The Flour Mills, Burton on Trent, Staffordshire, DE15 0TP, 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.
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:
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. 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.
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BTB Roofing Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
25,000 
At 31 March 2025
25,000 
Amortisation
At 1 April 2024
12,500 
At 31 March 2025
12,500 
Net book value
At 31 March 2025
12,500 
At 31 March 2024
12,500 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
2,707 
22,304 
25,011 
At 31 March 2025
2,707 
22,304 
25,011 
Depreciation
At 1 April 2024
2,707 
7,283 
9,990 
Charge for the year
1,250 
5,576 
6,826 
At 31 March 2025
3,957 
12,859 
16,816 
Net book value
At 31 March 2025
(1,250)
9,445 
8,195 
At 31 March 2024
- 
15,021 
15,021 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,920 
12,096 
Other debtors
974 
416 
8,894 
12,512 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
(6,172)
(848)
VAT
19,606 
14,540 
Obligations under finance leases and hire purchase contracts
1,206 
1,731 
Trade creditors
10,839 
22,719 
Taxes and social security
9,151 
6,661 
Loans from directors
419 
(1,681)
35,049 
43,122 
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BTB Roofing Limited Notes to the Accounts for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
13,258 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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