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Registered number: 12464398
Heritage Roofing (Stamford) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12464398
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 272,322 307,298
272,322 307,298
CURRENT ASSETS
Stocks 5 68,649 128,628
Debtors 6 82,771 3,345
151,420 131,973
Creditors: Amounts Falling Due Within One Year 7 (308,956 ) (311,220 )
NET CURRENT ASSETS (LIABILITIES) (157,536 ) (179,247 )
TOTAL ASSETS LESS CURRENT LIABILITIES 114,786 128,051
Creditors: Amounts Falling Due After More Than One Year 8 (47,507 ) (63,420 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (66,099 ) (53,677 )
NET ASSETS 1,180 10,954
CAPITAL AND RESERVES
Called up share capital 10 190 190
Profit and Loss Account 990 10,764
SHAREHOLDERS' FUNDS 1,180 10,954
Page 1
Page 2
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 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
S T Wright
Director
18th June 2025
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
Heritage Roofing (Stamford) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12464398 . The registered office is 155 Wellingborough Road, Rushden, Northamptonshire, NN10 9TB.
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.
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 20% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% 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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 31 March 2025.
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.
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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: 8 (2024: 9)
8 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 61,889 505,333 2,516 569,738
Additions - 60,995 183 61,178
Disposals - (17,580 ) - (17,580 )
As at 31 March 2025 61,889 548,748 2,699 613,336
Depreciation
As at 1 April 2024 27,210 233,126 2,104 262,440
Provided during the period 7,108 81,910 183 89,201
Disposals - (10,627 ) - (10,627 )
As at 31 March 2025 34,318 304,409 2,287 341,014
Net Book Value
As at 31 March 2025 27,571 244,339 412 272,322
As at 1 April 2024 34,679 272,207 412 307,298
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 92,129 83,344
5. Stocks
2025 2024
£ £
Work in progress 68,649 128,628
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 80,818 1,440
Other debtors 1,953 1,905
82,771 3,345
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 53,930 33,140
Trade creditors 28,841 47,999
Bank loans and overdrafts 7,021 4,397
Other creditors 7,368 62,062
Taxation and social security 211,796 163,622
308,956 311,220
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 47,507 63,420
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 92,129 96,560
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
10 Ordinary B shares of £ 1.00 each 10 10
80 Ordinary C shares of £ 1.00 each 80 80
190 190
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