W Kee Roofing Ltd - Filleted accounts

W Kee Roofing Ltd
Registered number:		09095796
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		579,517			581,117

Current assets
Stocks		-			16,240
Debtors	4	2,592,027			1,281,722
Cash at bank and in hand		1,113,420			2,131,041
		3,705,447			3,429,003

Creditors: amounts falling due within one year	5	(464,990)			(582,755)

Net current assets			3,240,457			2,846,248

Total assets less current liabilities			3,819,974			3,427,365

Creditors: amounts falling due after more than one year	6		-			(15,133)



Net assets			3,819,974			3,412,232

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,819,874			3,412,132

Shareholder's funds			3,819,974			3,412,232

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Westley Kee
Director
Approved by the board on 5 September 2025

W Kee Roofing Ltd
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			No depreciation provided
	Plant and machinery			15% on written down value
	Motor Vehicles			25% on written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. No provision was found to be necessary for the period ended 30 June 2024.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2024	218,673		99,747		663,844		982,264
	Additions	-		11,425		163,657		175,082
	Disposals	-		-		(130,497)		(130,497)
	At 30 June 2025	218,673		111,172		697,004		1,026,849

	Depreciation
	At 1 July 2024	-		39,947		361,200		401,147
	Charge for the year	-		10,864		100,160		111,024
	On disposals	-		-		(64,839)		(64,839)
	At 30 June 2025	-		50,811		396,521		447,332

	Net book value
	At 30 June 2025	218,673		60,361		300,483		579,517
	At 30 June 2024	218,673		59,800		302,644		581,117


4	Debtors					2025		2024
£							£

	Trade debtors					1,554,895		289,744
	Other debtors					1,037,132		991,978
						2,592,027		1,281,722


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					8,666		18,461
	Trade creditors					76,593		171,233
	Corporation tax					416,384		481,663
	Other taxes and social security costs					(50,282)		(88,603)
	Other creditors					13,629		1
						464,990		582,755


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					-		15,133


7	Other information

	W Kee Roofing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	190 Billet Road
	London
	E17 5DX


8	Ultimate controlling party

	The controlling party is Kee Management Group Ltd by virtue of their ownership of 100% of the issued ordinary share capital of the company.