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REGISTERED NUMBER: 12233099 (England and Wales)
















Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Cawston Roofing Ltd

Cawston Roofing Ltd (Registered number: 12233099)

Contents of the Financial Statements
for the Year Ended 31st March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cawston Roofing Ltd

Company Information
for the Year Ended 31st March 2025







DIRECTOR: J Friday





REGISTERED OFFICE: 29 High Street
Blue Town
SHEERNESS
Kent
ME12 1RN





REGISTERED NUMBER: 12233099 (England and Wales)





ACCOUNTANTS: Blain Pritchard
Chartered Certified Accountants
74 College Road
Maidstone
Kent
ME15 6SL

Cawston Roofing Ltd (Registered number: 12233099)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 49,731 23,917

CURRENT ASSETS
Debtors 5 55,877 131,921
Cash at bank 4,648 75,786
60,525 207,707
CREDITORS
Amounts falling due within one year 6 74,314 166,597
NET CURRENT (LIABILITIES)/ASSETS (13,789 ) 41,110
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,942

65,027

CREDITORS
Amounts falling due after more than one
year

7

(11,709

)

(42,000

)

PROVISIONS FOR LIABILITIES (9,449 ) (4,544 )
NET ASSETS 14,784 18,483

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 14,674 18,373
14,784 18,483

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th July 2025 and were signed by:




J Friday - Director


Cawston Roofing Ltd (Registered number: 12233099)

Notes to the Financial Statements
for the Year Ended 31st March 2025


1. STATUTORY INFORMATION

Cawston Roofing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

Cawston Roofing Ltd (Registered number: 12233099)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2024 36,167
Additions 47,780
Disposals (8,000 )
At 31st March 2025 75,947
DEPRECIATION
At 1st April 2024 12,250
Charge for year 16,716
Eliminated on disposal (2,750 )
At 31st March 2025 26,216
NET BOOK VALUE
At 31st March 2025 49,731
At 31st March 2024 23,917

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 45,000
At 31st March 2025 45,000
DEPRECIATION
Charge for year 11,250
At 31st March 2025 11,250
NET BOOK VALUE
At 31st March 2025 33,750

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 32,901 70,775
Other debtors 22,976 61,146
55,877 131,921

Cawston Roofing Ltd (Registered number: 12233099)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 10,349 -
Trade creditors 15,015 72,154
Taxation and social security 4,054 6,408
Other creditors 44,896 88,035
74,314 166,597

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 11,709 -
Other creditors - 42,000
11,709 42,000

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 2024
£    £   
J Friday
Balance outstanding at start of year 2,745 -
Amounts advanced - 2,745
Amounts repaid (2,745 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 2,745