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REGISTERED NUMBER: 07954827 (England and Wales)












Financial Statements

for the Year Ended 28th February 2025

for

ASHTON ROOFING & MAINTENANCE LTD

ASHTON ROOFING & MAINTENANCE LTD (REGISTERED NUMBER: 07954827)

Contents of the Financial Statements
for the year ended 28th February 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASHTON ROOFING & MAINTENANCE LTD

Company Information
for the year ended 28th February 2025







DIRECTORS: M J Ashton
Mrs G V Ashton





SECRETARY: M J Ashton





REGISTERED OFFICE: Unit 7 Esgors Farm
High Road
Epping
Essex
CM16 6LY





REGISTERED NUMBER: 07954827 (England and Wales)





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

ASHTON ROOFING & MAINTENANCE LTD (REGISTERED NUMBER: 07954827)

Balance Sheet
28th February 2025

28/2/25 29/2/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 84,888 56,465
84,888 56,465

CURRENT ASSETS
Debtors 6 922,089 640,324
Cash at bank and in hand 238,802 156,051
1,160,891 796,375
CREDITORS
Amounts falling due within one year 7 588,037 251,529
NET CURRENT ASSETS 572,854 544,846
TOTAL ASSETS LESS CURRENT
LIABILITIES

657,742

601,311

CREDITORS
Amounts falling due after more than one year 8 (3,334 ) (13,334 )

PROVISIONS FOR LIABILITIES (21,222 ) (14,116 )
NET ASSETS 633,186 573,861

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 633,086 573,761
SHAREHOLDERS' FUNDS 633,186 573,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ASHTON ROOFING & MAINTENANCE LTD (REGISTERED NUMBER: 07954827)

Balance Sheet - continued
28th February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th June 2025 and were signed on its behalf by:





M J Ashton - Director


ASHTON ROOFING & MAINTENANCE LTD (REGISTERED NUMBER: 07954827)

Notes to the Financial Statements
for the year ended 28th February 2025


1. STATUTORY INFORMATION

Ashton Roofing & Maintenance 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 0, is being amortised evenly over its estimated useful life of nil 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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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

ASHTON ROOFING & MAINTENANCE LTD (REGISTERED NUMBER: 07954827)

Notes to the Financial Statements - continued
for the year ended 28th February 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 8 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st March 2024
and 28th February 2025 537,005
AMORTISATION
At 1st March 2024
and 28th February 2025 537,005
NET BOOK VALUE
At 28th February 2025 -
At 29th February 2024 -

ASHTON ROOFING & MAINTENANCE LTD (REGISTERED NUMBER: 07954827)

Notes to the Financial Statements - continued
for the year ended 28th February 2025


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st March 2024 12,715 18,725 126,709 25,150 183,299
Additions 5,554 178 46,440 2,616 54,788
Disposals - - (15,499 ) - (15,499 )
At 28th February 2025 18,269 18,903 157,650 27,766 222,588
DEPRECIATION
At 1st March 2024 6,874 13,101 87,882 18,977 126,834
Charge for year 1,709 870 20,973 1,438 24,990
Eliminated on disposal - - (14,124 ) - (14,124 )
At 28th February 2025 8,583 13,971 94,731 20,415 137,700
NET BOOK VALUE
At 28th February 2025 9,686 4,932 62,919 7,351 84,888
At 29th February 2024 5,841 5,624 38,827 6,173 56,465

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st March 2024
and 28th February 2025 17,034
DEPRECIATION
At 1st March 2024
and 28th February 2025 9,848
NET BOOK VALUE
At 28th February 2025 7,186
At 29th February 2024 7,186

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/25 29/2/24
£    £   
Trade debtors 534,029 361,324
Amounts recoverable on contract 292,616 203,288
Other debtors (3,316 ) 16,995
VAT 56,359 24,071
Prepayments 42,401 34,646
922,089 640,324

ASHTON ROOFING & MAINTENANCE LTD (REGISTERED NUMBER: 07954827)

Notes to the Financial Statements - continued
for the year ended 28th February 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/25 29/2/24
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 3,069 -
Trade creditors 349,259 184,308
Tax 48,295 35,038
Social security and other taxes 38,421 16,725
Other creditors 127,211 126
Directors' current accounts 9,632 3,282
Accrued expenses 2,150 2,050
588,037 251,529

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28/2/25 29/2/24
£    £   
Bank loans - 1-2 years 3,334 10,000
Bank loans - 2-5 years - 3,334
3,334 13,334

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28/2/25 29/2/24
value: £    £   
2 Ordinary A £1 2 -

Allotted and issued:
Number: Class: Nominal 28/2/25 29/2/24
value: £    £   
98 Share capital 1 £1 98 100

10. ULTIMATE CONTROLLING PARTY

The controlling party is M J Ashton.