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REGISTERED NUMBER: 13410382 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st May 2025

for

R A Lofthouse Roofing Services Ltd

R A Lofthouse Roofing Services Ltd (Registered number: 13410382)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R A Lofthouse Roofing Services Ltd

Company Information
for the Year Ended 31st May 2025







DIRECTOR: R A Lofthouse





REGISTERED OFFICE: 5 Old Midland Cottages
Kirkby Stephen
Cumbria
CA17 4LF





REGISTERED NUMBER: 13410382 (England and Wales)





ACCOUNTANTS: Noble Accountants ltd
Tarn Villa
Culgaith
Penrith
Cumbria
CA10 1QL

R A Lofthouse Roofing Services Ltd (Registered number: 13410382)

Balance Sheet
31st May 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 2,400 4,800
Tangible assets 5 29,701 18,403
32,101 23,203

CURRENT ASSETS
Stocks 6,000 6,000
Debtors 6 23,173 1,550
Cash at bank 3,040 25,925
32,213 33,475
CREDITORS
Amounts falling due within one year 7 49,191 44,287
NET CURRENT LIABILITIES (16,978 ) (10,812 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,123

12,391

CREDITORS
Amounts falling due after more than one
year

8

-

(2,222

)

PROVISIONS FOR LIABILITIES (4,756 ) (1,940 )
NET ASSETS 10,367 8,229

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,267 8,129
SHAREHOLDERS' FUNDS 10,367 8,229

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

R A Lofthouse Roofing Services Ltd (Registered number: 13410382)

Balance Sheet - continued
31st May 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th July 2025 and were signed by:





R A Lofthouse - Director


R A Lofthouse Roofing Services Ltd (Registered number: 13410382)

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

1. STATUTORY INFORMATION

R A Lofthouse Roofing Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

R A Lofthouse Roofing Services Ltd (Registered number: 13410382)

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

2. ACCOUNTING POLICIES - continued

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 3 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st June 2024
and 31st May 2025 12,000
AMORTISATION
At 1st June 2024 7,200
Charge for year 2,400
At 31st May 2025 9,600
NET BOOK VALUE
At 31st May 2025 2,400
At 31st May 2024 4,800

R A Lofthouse Roofing Services Ltd (Registered number: 13410382)

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st June 2024 5,234 29,946 712 35,892
Additions 6,277 19,390 - 25,667
Disposals - (9,856 ) - (9,856 )
At 31st May 2025 11,511 39,480 712 51,703
DEPRECIATION
At 1st June 2024 2,573 14,488 428 17,489
Charge for year 2,396 7,673 142 10,211
Eliminated on disposal - (5,698 ) - (5,698 )
At 31st May 2025 4,969 16,463 570 22,002
NET BOOK VALUE
At 31st May 2025 6,542 23,017 142 29,701
At 31st May 2024 2,661 15,458 284 18,403

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st June 2024
and 31st May 2025 20,090
DEPRECIATION
At 1st June 2024 8,790
Charge for year 2,825
At 31st May 2025 11,615
NET BOOK VALUE
At 31st May 2025 8,475
At 31st May 2024 11,300

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 18,380 -
Other debtors 4,793 1,550
23,173 1,550

R A Lofthouse Roofing Services Ltd (Registered number: 13410382)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 2,222 3,333
Trade creditors 9,657 6,835
Taxation and social security 11,696 16,105
Other creditors 25,616 18,014
49,191 44,287

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts - 2,222