HUGHES ROOFING LIMITED

HUGHES ROOFING LIMITED

Statement of Financial Position

As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	2	7,076	9,435
		7,076	9,435
Current assets
Inventories		500	0
Debtors	3	7,191	6,479
Cash at bank and in hand		50,269	30,858
		57,960	37,337
Creditors: amount falling due within one year	4	(32,306)	(39,140)
Net current assets/(liabilities)		25,654	(1,803)


Total assets less current liabilities		32,730	7,632
Provisions for liabilities	5	(869)	(546)
Net assets/(liabilities)		31,861	7,086

Capital and reserves
Called up share capital		4	4
Profit and loss account		31,857	7,082
Shareholders fund		31,861	7,086

For the year ended 31 January 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 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The directors have elected not to include the profit and loss account within the financial statements.

Signed on behalf of the board of directors:

----------------------------------
Kerryanne Hughes
Director

Date approved: 07 October 2025

HUGHES ROOFING LIMITED

Notes to the Accounts

For the year ended 31 January 2025

Statutory Information

HUGHES ROOFING LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 13872725, registration address 26 Kingsway, Northampton, NN2 8HE, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Tangible fixed assets

Cost or Valuation	Motor Vehicles	Total
	£	£
At 01 February 2024	10,600	10,600
Additions	-	-
At 31 January 2025	10,600	10,600
Depreciation
At 01 February 2024	1,165	1,165
Charge for year	2,359	2,359
At 31 January 2025	3,524	3,524
Net book values
Closing balance as at 31 January 2025	7,076	7,076
Opening balance as at 01 February 2024	9,435	9,435

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade debtors	198	1,666
Prepayments	0	194
Cis control account	6,993	4,619
	7,191	6,479

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	201	1,161
Accrued expenses	1,140	1,107
Wages & salaries control account	2,097	2,097
Directors' current account	302	16,980
Hughes Roofing Ltd	4,661	59
Corporation tax	15,721	5,808
VAT	8,184	11,928
	32,306	39,140

Provisions for liabilities

	2025 £		2024 £
Deferred tax timing difference	869		546
	869		546

Share Capital

Allotted	2025 £		2024 £
4 Class A shares of £1.00 each	4		4
	4		4

7.	Average number of employees Average number of employees during the year were 2 (2024: 2).

Contents Page

Business Information

Statement of Financial Position

Notes to the Accounts