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Registered number: 02244298
Higham Flat Roofing Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Higham Flat Roofing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Higham Flat Roofing Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 02244298

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,436 |  | 9,328
|  |  | 14,436 |  | 9,328
CURRENT ASSETS
Stocks |  | 326,190 |  | 343,884 |
Debtors | 5 | 1,121,501 |  | 1,109,552 |
Cash at bank and in hand |  | 1,891,720 |  | 1,907,560 |
|  | 3,339,411 |  | 3,360,996 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,230,693 ) |  | (1,120,069 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,108,718 |  | 2,240,927
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,123,154 |  | 2,250,255
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,609 ) |  | (2,332 )
NET ASSETS |  |  | 2,119,545 |  | 2,247,923
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,119,445 |  | 2,247,823
SHAREHOLDERS' FUNDS |  |  | 2,119,545 |  | 2,247,923

Page 1
Page 2
Higham Flat Roofing Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

4th September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Higham Flat Roofing Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Higham Flat Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02244298 . The registered office is 155 Wellingborough Road, RUSHDEN, Northamptonshire, NN10 9TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 30% reducing balance
Fixtures & Fittings | 30% reducing balance
Computer Equipment | 30% reducing balance

2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 30 April 2025.
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 13)
12 13
Page 3
Page 4
Higham Flat Roofing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 11,955 | 10,845 | 34,310 | 57,110
Additions | - | 606 | 8,129 | 8,735
As at 30 April 2025 | 11,955 | 11,451 | 42,439 | 65,845
Depreciation
As at 1 May 2024 | 9,494 | 8,093 | 30,195 | 47,782
Provided during the period | 748 | 892 | 1,987 | 3,627
As at 30 April 2025 | 10,242 | 8,985 | 32,182 | 51,409
Net Book Value
As at 30 April 2025 | 1,713 | 2,466 | 10,257 | 14,436
As at 1 May 2024 | 2,461 | 2,752 | 4,115 | 9,328

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 838,229 |  | 970,259
Prepayments and accrued income | 120,937 |  | 91,101
Rententions debtor | 24,416 |  | 24,416
VAT | 123,116 |  | 23,776
Amounts owed by group undertakings | 14,803 |  | -
| 1,121,501 |  | 1,109,552

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 949,504 |  | 714,586
Corporation tax | 132,951 |  | 222,950
Other taxes and social security | 43,148 |  | 39,560
Other creditors | 14,611 |  | 16,505
Retentions creditor | 24,416 |  | 24,416
Accruals and deferred income | 65,495 |  | 35,220
Directors' loan accounts | 1 |  | 64,755
Amounts owed to group undertakings | 567 |  | 2,077
| 1,230,693 |  | 1,120,069

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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