REGISTERED NUMBER: 12414019 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2025

for

D Emery Roofing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D W Emery

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

12414019 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

22,150

21,661

CURRENT ASSETS

Stocks

8,920

2,700

Debtors

5

39,121

48,342

Cash at bank and in hand

8,855

451

56,896

51,493

CREDITORS

Amounts falling due within one year

6

35,015

22,720

NET CURRENT ASSETS

21,881

28,773

TOTAL ASSETS LESS CURRENT LIABILITIES

44,031

50,434

CREDITORS

Amounts falling due after more than one year

7

(39,796

)

(44,553

)

PROVISIONS FOR LIABILITIES

(4,208

)

(4,115

)

NET ASSETS

27

1,766

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

26

1,765

SHAREHOLDERS' FUNDS

27

1,766

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 18th September 2025 and were signed by:

Mr D W Emery - Director

1.	STATUTORY INFORMATION

D Emery Roofing 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% 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.

Work in progress is valued at the estimated value of unbilled projects at the balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2024

8,641

23,750

1,638

34,029

Additions

5,138

-

-

5,138

At 31st January 2025

13,779

23,750

1,638

39,167

DEPRECIATION

At 1st February 2024

4,449

6,900

1,019

12,368

Charge for year

951

3,370

328

4,649

At 31st January 2025

5,400

10,270

1,347

17,017

NET BOOK VALUE

At 31st January 2025

8,379

13,480

291

22,150

At 31st January 2024

4,192

16,850

619

21,661

Included within the net book value is £10,592 (2024: £13,240) relating to assets held under hire purchase

agreements.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,498

5,785

Other debtors

35,623

42,557

39,121

48,342

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,507

6,349

Hire purchase contracts

3,290

3,290

Trade creditors

4,733

3,353

Taxation and social security

21,998

8,092

Other creditors

1,487

1,636

35,015

22,720

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

32,393

33,860

Hire purchase contracts

7,403

10,693

39,796

44,553

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

10,693

13,983

Hire purchase agreements are secured against specific fixed assets.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares

1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st January 2025 and 31st January 2024:

2025

2024

£

£

Mr D W Emery

Balance outstanding at start of year

21,457

28,715

Amounts advanced

61,023

56,162

Amounts repaid

(52,295

)

(63,420

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,185

21,457

Interest has been charged on the overdrawn directors loan account at HMRC's official rate of interest. The loan is expected to be fully repaid within 9 months of the year end.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D W Emery.