REGISTERED NUMBER: 01872812 (England and Wales)

Financial Statements for the Period 1 October 2023 to 31 March 2025

for

WAA Roofing Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J W Bateman

REGISTERED OFFICE:

22D High Street

Caterham

Surrey

CR3 5UA

REGISTERED NUMBER:

01872812 (England and Wales)

ACCOUNTANTS:

Burnbecks Limited

Chartered Certified Accountants

71-75 Shelton Street

London

WC2H 9JQ

FIXED ASSETS

Tangible assets

4

-

19,461

CURRENT ASSETS

Stocks

-

41,498

Debtors

10,797

67,733

Cash at bank and in hand

17,519

173,731

28,316

282,962

CREDITORS

Amounts falling due within one year

28,331

159,936

NET CURRENT (LIABILITIES)/ASSETS

(15

)

123,026

TOTAL ASSETS LESS CURRENT LIABILITIES

(15

)

142,487

PROVISIONS FOR LIABILITIES

-

3,697

NET (LIABILITIES)/ASSETS

(15

)

138,790

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(115

)

138,690

SHAREHOLDERS' FUNDS

(15

)

138,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 8 August 2025 and were signed by:

J W Bateman - Director

1.	STATUTORY INFORMATION

WAA 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.

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.

Plant & machinery

-

20% on cost

Fixtures & fittings

-

20% on cost

Motor vehicles

-

25% on cost

Office equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2023

102,599

Additions

16,729

Disposals

(119,328

)

At 31 March 2025

-

DEPRECIATION

At 1 October 2023

83,138

Eliminated on disposal

(83,138

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 30 September 2023

19,461

5.	SECURED DEBTS

The company has a bank overdraft facility which is secured by an unscheduled mortgage debenture dated 6/6/1990 incorporating a fixed and floating charge over all current and future assets of the company.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

30.9.23

value:

£

£

100

Ordinary

£1

100

100