REGISTERED NUMBER: 04884875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

R. G. HINDS ROOFING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R G Hinds

Mrs M D Hinds

R R Hinds

A T Rapson

SECRETARY:

Mrs M D Hinds

REGISTERED OFFICE:

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

REGISTERED NUMBER:

04884875 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

4

47,963

44,683

CURRENT ASSETS

Debtors

5

296,260

404,434

Cash at bank and in hand

298,658

234,145

594,918

638,579

CREDITORS

Amounts falling due within one year

6

221,580

228,473

NET CURRENT ASSETS

373,338

410,106

TOTAL ASSETS LESS CURRENT LIABILITIES

421,301

454,789

PROVISIONS FOR LIABILITIES

10,933

10,670

NET ASSETS

410,368

444,119

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

410,258

444,009

SHAREHOLDERS' FUNDS

410,368

444,119

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 20 August 2025 and were signed on its behalf by:

R G Hinds - Director

1.	STATUTORY INFORMATION

R. G. Hinds Roofing Limited 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.

The financial statements are for the individual entity only.

The financial statements are presented in sterling (£), rounded to the nearest £1.

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

Tangible fixed assets are stated at historic cost less accumulated depreciation. Cost includes the original purchase price, costs attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

- 15% on reducing balance

Fixtures and fittings

- 25% on reducing balance

Motor vehicles

- 20% on reducing balance

Financial instruments

(i) Financial assets

Basic financial assets, including trade receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

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.

Amounts recoverable on contracts

Contracts for services have been accounted for as long term contracts where contract activity falls into different accounting periods, in accordance with the provisions of Section 1A "Small Entities" of FRS102. The amount recorded as turnover is ascertained by reference to the value of the work carried out to date. Attributable profit is recognised as the difference between recorded turnover and related costs.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

4,267

3,983

112,788

121,038

Additions

-

-

19,445

19,445

Disposals

-

-

(20,814

)

(20,814

)

At 30 April 2025

4,267

3,983

111,419

119,669

DEPRECIATION

At 1 May 2024

3,327

3,653

69,375

76,355

Charge for year

141

83

9,205

9,429

Eliminated on disposal

-

-

(14,078

)

(14,078

)

At 30 April 2025

3,468

3,736

64,502

71,706

NET BOOK VALUE

At 30 April 2025

799

247

46,917

47,963

At 30 April 2024

940

330

43,413

44,683

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

175,851

291,707

Amounts recoverable on contract

102,364

97,805

Other debtors

5,890

3,700

Prepayments and accrued income

12,155

11,222

296,260

404,434

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

51,764

39,753

Tax

20,002

27,443

Social security and other taxes

41,125

58,424

Other creditors

1,284

1,227

Directors' loan accounts

84,315

83,065

Accrued expenses

23,090

18,561

221,580

228,473

7.	TRANSACTIONS WITH DIRECTORS

The company operates from a site owned by the director R G Hinds. During the year the company was charged rent of £10,000 (2024: £10,000).

During the year sales of £53,948 (2024: Nil) were made to the director R G Hinds.

During the year sales of £27,724 (2024: Nil) were made to a related party.

All transactions took place on a normal commercial basis.