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REGISTERED NUMBER: 11320263 (England and Wales)















Unaudited Financial Statements For The Year Ended 31 March 2025

for

B. D. C. Roofing Ltd

B. D. C. Roofing Ltd (Registered number: 11320263)

Contents of the Financial Statements
For The Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

B. D. C. Roofing Ltd

Company Information
For The Year Ended 31 March 2025







DIRECTORS: W Harman
J. P. Hathaway
B J Rabot





SECRETARY:





REGISTERED OFFICE: Unit 27
Heath Road
Darlaston
West Midlands
WS10 8LP





REGISTERED NUMBER: 11320263 (England and Wales)





ACCOUNTANTS: Ashwells Associates Limited
Chartered Certified Accountants
54a Church Road
Ashford
Middlesex
TW15 2TS

B. D. C. Roofing Ltd (Registered number: 11320263)

Balance Sheet
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 377,169 377,793

CURRENT ASSETS
Stocks 390,755 336,470
Debtors 5 873,888 653,089
Cash at bank and in hand 48,878 53,642
1,313,521 1,043,201
CREDITORS
Amounts falling due within one year 6 1,008,710 690,399
NET CURRENT ASSETS 304,811 352,802
TOTAL ASSETS LESS CURRENT
LIABILITIES

681,980

730,595

CREDITORS
Amounts falling due after more than one year 7 (214,328 ) (245,976 )

PROVISIONS FOR LIABILITIES (78,808 ) (76,658 )
NET ASSETS 388,844 407,961

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 388,744 407,861
388,844 407,961

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

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

B. D. C. Roofing Ltd (Registered number: 11320263)

Balance Sheet - continued
31 March 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 23 July 2025 and were signed on its behalf by:




J. P. Hathaway - Director B J Rabot - Director




W Harman - Director


B. D. C. Roofing Ltd (Registered number: 11320263)

Notes to the Financial Statements
For The Year Ended 31 March 2025


1. STATUTORY INFORMATION

B. D. C. 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

B. D. C. Roofing Ltd (Registered number: 11320263)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 9 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 472,728
Additions 69,817
At 31 March 2025 542,545
DEPRECIATION
At 1 April 2024 94,935
Charge for year 70,441
At 31 March 2025 165,376
NET BOOK VALUE
At 31 March 2025 377,169
At 31 March 2024 377,793

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 693,795 496,665
Other debtors 180,093 156,424
873,888 653,089

B. D. C. Roofing Ltd (Registered number: 11320263)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans and overdrafts 106,125 72,166
Hire purchase contracts 68,370 77,728
Trade creditors 457,900 290,011
Taxation and social security 107,336 52,806
Other creditors 268,979 197,688
1,008,710 690,399

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Bank loans 2,731 15,099
Hire purchase contracts 211,597 230,877
214,328 245,976

B. D. C. Roofing Ltd

Report of the Accountants to the Directors of
B. D. C. Roofing Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ashwells Associates Limited
Chartered Certified Accountants
54a Church Road
Ashford
Middlesex
TW15 2TS


Date: .............................................