REGISTERED NUMBER: 14545060 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

D.J. MACKAY & SON ROOFING CONTRACTORS

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Mackay

REGISTERED OFFICE:

Fairway House

Links Business Park

St. Mellons

Cardiff

CF3 0LT

REGISTERED NUMBER:

14545060 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

4

192,608

74,495

CURRENT ASSETS

Debtors

5

354,567

270,597

Cash at bank

51,835

59,116

406,402

329,713

CREDITORS

Amounts falling due within one year

6

(88,831

)

(115,628

)

NET CURRENT ASSETS

317,571

214,085

TOTAL ASSETS LESS CURRENT LIABILITIES

510,179

288,580

PROVISIONS FOR LIABILITIES

7

(48,152

)

(18,624

)

NET ASSETS

462,027

269,956

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

462,026

269,955

462,027

269,956

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 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.

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 director and authorised for issue on 2 September 2025 and were signed by:

J D Mackay - Director

1.	STATUTORY INFORMATION

D.j. Mackay & Son Roofing Contractors 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

5,705

87,635

93,340

Additions

4,491

151,779

156,270

At 31 March 2025

10,196

239,414

249,610

DEPRECIATION

At 1 April 2024

713

18,132

18,845

Charge for year

1,809

36,348

38,157

At 31 March 2025

2,522

54,480

57,002

NET BOOK VALUE

At 31 March 2025

7,674

184,934

192,608

At 31 March 2024

4,992

69,503

74,495

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

340,304

255,681

Prepayments

14,263

14,916

354,567

270,597

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

48,974

84,475

Social security and other taxes

9,366

30,881

Directors' current accounts

491

272

Accrued expenses

30,000

-

88,831

115,628

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

48,152

18,624

Deferred

tax

£

Balance at 1 April 2024

18,624

Charge to Income Statement during year

29,528

Balance at 31 March 2025

48,152

8.

RESERVES

Retained

earnings

£

At 1 April 2024

269,955

Profit for the year

238,571

Dividends

(46,500

)

At 31 March 2025

462,026

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J D Mackay.

10.	TRANSACTIONS WITH DIRECTOR

As at 31st March 2024 the company owed its director £491. This amount is interest free and repayable upon demand.