Registration number: 06987862

All Aspects Roofing & Maintenance Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Financial Statements	5 to 8

All Aspects Roofing & Maintenance Ltd

Company Information

Directors

A N Britnell M P Britnell M J Hayes

Registered office

Bystock Hayes Old Bystock Drive Bystock Exmouth Devon EX8 5EQ

Accountants

Thompson Jenner LLP Chartered Accountants 1 Colleton Crescent Exeter Devon EX2 4DG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
All Aspects Roofing & Maintenance Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of All Aspects Roofing & Maintenance Ltd for the year ended 31 March 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of All Aspects Roofing & Maintenance Ltd, as a body, in accordance with the terms of our engagement letter dated 26 March 2019. Our work has been undertaken solely to prepare for your approval the accounts of All Aspects Roofing & Maintenance Ltd and state those matters that we have agreed to state to the Board of Directors of All Aspects Roofing & Maintenance Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All Aspects Roofing & Maintenance Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that All Aspects Roofing & Maintenance Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of All Aspects Roofing & Maintenance Ltd. You consider that All Aspects Roofing & Maintenance Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of All Aspects Roofing & Maintenance Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Thompson Jenner LLP
Chartered Accountants
1 Colleton Crescent
Exeter
Devon
EX2 4DG

30 September 2025

All Aspects Roofing & Maintenance Ltd

(Registration number: 06987862)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	8,789	11,323
Current assets
Debtors	5	28,767	8,888
Cash at bank and in hand		332	328
		29,099	9,216
Creditors: Amounts falling due within one year	6	(22,051)	(14,344)
Net current assets/(liabilities)		7,048	(5,128)
Total assets less current liabilities		15,837	6,195
Provisions for liabilities		(1,671)	(2,152)
Net assets		14,166	4,043
Capital and reserves
Called up share capital		100	100
Retained earnings		14,066	3,943
Shareholders' funds		14,166	4,043

All Aspects Roofing & Maintenance Ltd

(Registration number: 06987862)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 September 2025 and signed on its behalf by:
 

......................................... A N Britnell Director

All Aspects Roofing & Maintenance Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bystock Hayes
Old Bystock Drive
Bystock
Exmouth
Devon
EX8 5EQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and goods have been dispatched or services have been performed.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

All Aspects Roofing & Maintenance Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	33% straight line
Furniture, fittings and equipment	25% reducing balance
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

All Aspects Roofing & Maintenance Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	2,420	27,000	9,237	38,657
Additions	-	-	1,350	1,350
At 31 March 2025	2,420	27,000	10,587	40,007
Depreciation
At 1 April 2024	1,424	17,482	8,428	27,334
Charge for the year	249	2,380	1,255	3,884
At 31 March 2025	1,673	19,862	9,683	31,218
Carrying amount
At 31 March 2025	747	7,138	904	8,789
At 31 March 2024	996	9,518	809	11,323

All Aspects Roofing & Maintenance Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

5

Debtors

	2025 £	2024 £
Trade debtors	11,760	2,280
Other debtors	14,924	4,780
Prepayments and accrued income	2,083	1,828
	28,767	8,888

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	13,659	1,159
Taxation and social security	6,592	6,933
Other creditors	-	4,502
Accrued expenses	1,800	1,750
	22,051	14,344

7	Related party transactions

2025	Advances to directors £	Repayments by director £	At 31 March 2025 £
Interest free unsecured loan repayable on demand	12,000	(6,000)	6,000
Interest free unsecured loan repayable on demand	12,000	(6,000)	6,000
Interest free unsecured loan repayble on demand	13,840	(12,328)	1,512