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Registration number: 04184610

Allsworth Roofing Limited

Unaudited Filleted Financial Statements

for the Period from 1 April 2024 to 30 April 2025

 

Allsworth Roofing Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 11

 

Allsworth Roofing Limited

Company Information

Director

A Maudsley

Registered office

Unit D Three Michaels Yard
Black Bourton
Carterton
OX18 3EZ

Accountants

ENF Solutions Limited
Chartered Certified Accountant
181A Middlewood Road
Sheffield
S6 4HD

 

Allsworth Roofing Limited

(Registration number: 04184610)
Balance Sheet as at 30 April 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

36,956

50,574

Current assets

 

Stocks

5

13,615

12,907

Debtors

6

254,417

434,958

Cash at bank and in hand

 

134,924

70,276

 

402,956

518,141

Creditors: Amounts falling due within one year

7

(308,967)

(399,918)

Net current assets

 

93,989

118,223

Total assets less current liabilities

 

130,945

168,797

Creditors: Amounts falling due after more than one year

7

(4,749)

(15,751)

Provisions for liabilities

(9,239)

(12,644)

Net assets

 

116,957

140,402

Capital and reserves

 

Called up share capital

8

1,000

1,000

Retained earnings

115,957

139,402

Shareholders' funds

 

116,957

140,402

 

Allsworth Roofing Limited

(Registration number: 04184610)
Balance Sheet as at 30 April 2025 (continued)

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 July 2025
 

.........................................
A Maudsley
Director

 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit D Three Michaels Yard
Black Bourton
Carterton
OX18 3EZ

These financial statements were authorised for issue by the director on 23 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% reducing balance basis

Plant and equipment

15% reducing balance basis

Fixtures and fittings

15% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 14 (2024 - 14).

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

23,206

35,318

63,092

121,616

Additions

677

5,117

-

5,794

Disposals

-

-

(17,436)

(17,436)

At 30 April 2025

23,883

40,435

45,656

109,974

Depreciation

At 1 April 2024

11,293

23,503

36,246

71,042

Charge for the period

2,046

2,752

5,554

10,352

Eliminated on disposal

-

-

(8,376)

(8,376)

At 30 April 2025

13,339

26,255

33,424

73,018

Carrying amount

At 30 April 2025

10,544

14,180

12,232

36,956

At 31 March 2024

11,913

11,815

26,846

50,574

5

Stocks

2025
£

2024
£

Other inventories

13,615

12,907

 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

6

Debtors

Current

Note

2025
£

2024
£

Trade debtors

 

33,932

164,294

Amounts owed by related parties

100,000

-

Prepayments

 

9,085

8,050

Other debtors

 

111,400

262,614

   

254,417

434,958

 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

9

10,000

10,000

Trade creditors

 

86,294

148,491

Taxation and social security

 

132,772

137,772

Accruals and deferred income

 

5,755

4,676

Other creditors

 

74,146

98,979

 

308,967

399,918

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

9

4,749

15,751

8

Share capital

Allotted, called up and fully paid shares

 

2025

2024

 

No.

£

No.

£

Ordinary shares of £1 each

1,000

1,000

1,000

1,000

         
 

Allsworth Roofing Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

9

Loans and borrowings

2025
£

2024
£

Non-current loans and borrowings

Bank borrowings

4,749

15,751

2025
£

2024
£

Current loans and borrowings

Bank borrowings

10,000

10,000

10

Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

2025
£

2024
£

Not later than one year

38,692

27,136

Later than one year and not later than five years

95,762

102,755

134,454

129,891

The amount of non-cancellable operating lease payments recognised as an expense during the period was £37,293 (2024 - £18,527).