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BIGWOOD ROOFING LIMITED

Registered Number
10139091
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BIGWOOD ROOFING LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

BIGWOOD, Lloyd Robert
BIGWOOD, Natalie

Registered Address

11 Castle Lane
North Baddesley
Southampton
SO52 9LY

Registered Number

10139091 (England and Wales)
BIGWOOD ROOFING LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets423,241-
23,241-
Current assets
Stocks57,5007,500
Debtors30,93239,120
Cash at bank and on hand22,18014,040
60,61260,660
Creditors amounts falling due within one year6(30,739)(33,148)
Net current assets (liabilities)29,87327,512
Total assets less current liabilities53,11427,512
Creditors amounts falling due after one year7(11,211)-
Net assets41,90327,512
Capital and reserves
Called up share capital22
Profit and loss account41,90127,510
Shareholders' funds41,90327,512
The financial statements were approved and authorised for issue by the Board of Directors on 29 April 2025, and are signed on its behalf by:
BIGWOOD, Lloyd Robert
Director
Registered Company No. 10139091
BIGWOOD ROOFING LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year33
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2411,00011,000
At 31 March 2511,00011,000
Amortisation and impairment
At 01 April 2411,00011,000
At 31 March 2511,00011,000
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 April 2414,79514,795
Additions24,79024,790
At 31 March 2539,58539,585
Depreciation and impairment
At 01 April 2414,79514,795
Charge for year1,5491,549
At 31 March 2516,34416,344
Net book value
At 31 March 2523,24123,241
At 31 March 24--
5.Stocks

2025

2024

££
Other stocks7,5007,500
Total7,5007,500
6.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts-4,525
Amounts owed to related parties765138
Taxation and social security25,27027,901
Finance lease and HP contracts4,121-
Accrued liabilities and deferred income583584
Total30,73933,148
7.Creditors: amounts due after one year

2025

2024

££
Other creditors11,211-
Total11,211-
8.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts11,211-