BD Roofing Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07608349

BD Roofing Ltd

Filleted Unaudited Financial Statements

30 April 2025

BD Roofing Ltd

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		255,411	321,461

Current assets

Stocks		77,354	244,253
Debtors	6	1,728,707	2,572,184
Cash at bank and in hand		1,096,299	224
		------------	------------
		2,902,360	2,816,661

Creditors: amounts falling due within one year	7	1,088,243		1,241,317
		------------		------------
Net current assets			1,814,117	1,575,344
			------------	------------
Total assets less current liabilities			2,069,528	1,896,805

Creditors: amounts falling due after more than one year	8	156,065	50,034
		------------	------------
Net assets		1,913,463	1,846,771
		------------	------------

Capital and reserves

Called up share capital	300	300
Profit and loss account	1,913,163	1,846,471
	------------	------------
Shareholders funds	1,913,463	1,846,771
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BD Roofing Ltd

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 6 October 2025 , and are signed on behalf of the board by:

Mrs L Donkin
Director

Company registration number: 07608349

BD Roofing Ltd

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Moorhead Lane, Shipley, West Yorkshire, BD18 4JH, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	20% reducing balance
Equipment	-	20 % reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 12 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 May 2024	81,572	2,995	373,619	28,348	486,534
Disposals	–	–	( 26,990)	–	( 26,990)
	--------	-------	---------	--------	---------
At 30 April 2025	81,572	2,995	346,629	28,348	459,544
	--------	-------	---------	--------	---------
Depreciation
At 1 May 2024	60,298	1,780	91,727	11,268	165,073
Charge for the year	4,255	243	55,939	3,416	63,853
Disposals	–	–	( 24,793)	–	( 24,793)
	--------	-------	---------	--------	---------
At 30 April 2025	64,553	2,023	122,873	14,684	204,133
	--------	-------	---------	--------	---------
Carrying amount
At 30 April 2025	17,019	972	223,756	13,664	255,411
	--------	-------	---------	--------	---------
At 30 April 2024	21,274	1,215	281,892	17,080	321,461
	--------	-------	---------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	1,627,680	2,211,475
Other debtors	101,027	360,709
	------------	------------
	1,728,707	2,572,184
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	49,881
Trade creditors	385,022	345,573
Amounts owed to group undertakings and undertakings in which the company has a participating interest	213,032	403,504
Corporation tax	153,947	65,511
Social security and other taxes	105,491	21,541
Other creditors	230,751	355,307
	------------	------------
	1,088,243	1,241,317
	------------	------------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans	24,624	93,880
Other creditors	131,441	( 43,846)
	---------	--------
	156,065	50,034
	---------	--------

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs L Donkin	15,256	44,571	( 80,000)	( 20,173)
Mr B P Donkin	4,672	1,226	( 120,000)	( 114,102)
	--------	--------	---------	---------
	19,928	45,797	( 200,000)	( 134,275)
	--------	--------	---------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs L Donkin	4,821	10,435	–	15,256
Mr B P Donkin	( 16)	4,688	–	4,672
	-------	--------	----	--------
	4,805	15,123	–	19,928
	-------	--------	----	--------