REGISTERED NUMBER: 05250640 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

RKC INDUSTRIAL

ROOFING AND CLADDING LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

CURRENT ASSETS

Debtors: amounts falling due within one year

4

422,441

452,800

Cash at bank

5,066

34,958

427,507

487,758

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5

(422,384

)

(470,310

)

NET CURRENT ASSETS

5,123

17,448

TOTAL ASSETS LESS CURRENT LIABILITIES

5,123

17,448

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

6

(4,203

)

(11,794

)

NET ASSETS

920

5,654

CAPITAL AND RESERVES

Called up share capital

798

798

Share premium

39,208

39,208

Retained earnings

(39,086

)

(34,352

)

920

5,654

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 26 September 2025 and were signed by:

R K Coomber - Director

1.	STATUTORY INFORMATION

RKC Industrial Roofing and Cladding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05250640

Registered office:

The Stables

Goblands Farm Business Centre

Cemetery Lane

Hadlow

Kent

TN11 0LT

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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales value added tax, returns, rebates and discounts.

The company provides roofing services to the construction industry. When the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and stage of completion, the company recognises revenue on the sale of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered.

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 1 (2023 - 7 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

16,756

151,525

Other debtors

405,685

301,275

422,441

452,800

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans and overdrafts (see note 7)

10,821

10,821

Trade creditors

116

110,635

Taxation and social security

148,527

151,590

Other creditors

262,920

197,264

422,384

470,310

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans (see note 7)

4,203

11,794

7.

LOANS

An analysis of the maturity of loans is given below:

31/12/24

31/12/23

£

£

Amounts falling due within one year or on demand:

Bank loans

10,821

10,821

Amounts falling due between two and five years:

Bank loans - 2-5 years

4,203

11,794

8.	SECURED DEBTS

A fixed floating charge over all of the company's assets was created on 15 July 2008 in favour of Barclays Bank PLC.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31/12/24

31/12/23

£

£

R K Coomber

Balance outstanding at start of year

2,538

-

Amounts advanced

8,014

2,538

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,552

2,538

The above loan is interest free and was repaid within 9 months of the balance sheet date. The maximum amount outstanding in the year was £10,552.