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Registered number: 03733197
Element Roofing Co. Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Element Roofing Co. Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Element Roofing Co. Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03733197

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 109,062 |  | 76,503
|  |  | 109,062 |  | 76,503
CURRENT ASSETS
Stocks | 5 | 2,107 |  | 3,217 |
Debtors | 6 | 93,187 |  | 119,291 |
Cash at bank and in hand |  | 25,424 |  | 98,855 |
|  | 120,718 |  | 221,363 |
Creditors: Amounts Falling Due Within One Year | 7 | (202,763 ) |  | (277,581 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (82,045 ) |  | (56,218 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,017 |  | 20,285
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,030 ) |  | (12,030 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,834 ) |  | (8,155 )
NET ASSETS |  |  | 2,153 |  | 100
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,053 |  | -
SHAREHOLDERS' FUNDS |  |  | 2,153 |  | 100

Page 1
Page 2
Element Roofing Co. Limited
Balance Sheet (continued)
As At 31 March 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Daren O'Hara Director
16/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Element Roofing Co. Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Element Roofing Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03733197 . The registered office is The Old Barn Wood Street, Swanley, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | NIL
Plant & Machinery | 15%
Motor Vehicles | 25%
Fixtures & Fittings | 15%
Computer Equipment | 15%

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Element Roofing Co. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2024 | 37,760 | 51,949 | 78,353 | 18,767
Additions | - | - | 53,515 | -
Disposals | - | (37,975 ) | (67,182 ) | (16,187 )
As at 31 March 2025 | 37,760 | 13,974 | 64,686 | 2,580
Depreciation
As at 1 April 2024 | - | 40,235 | 64,033 | 14,256
Provided during the period | - | 1,534 | 9,598 | 105
Disposals | - | (36,495 ) | (59,146 ) | (12,379 )
As at 31 March 2025 | - | 5,274 | 14,485 | 1,982
Net Book Value
As at 31 March 2025 | 37,760 | 8,700 | 50,201 | 598
As at 1 April 2024 | 37,760 | 11,714 | 14,320 | 4,511

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2024 | 25,090 | 211,919
Additions | 9,289 | 62,804
Disposals | (17,204 ) | (138,548 )
As at 31 March 2025 | 17,175 | 136,175
Depreciation
As at 1 April 2024 | 16,892 | 135,416
Provided during the period | 2,082 | 13,319
Disposals | (13,602 ) | (121,622 )
As at 31 March 2025 | 5,372 | 27,113
Net Book Value
As at 31 March 2025 | 11,803 | 109,062
As at 1 April 2024 | 8,198 | 76,503

Page 4
Page 5
Element Roofing Co. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 3,217
Work in progress | 2,107 |  | -
| 2,107 |  | 3,217

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 71,629 |  | 57,225
Prepayments and accrued income | 5,205 |  | 4,372
Director's loan account | 109 |  | -
Amounts owed by other participating interests | 16,244 |  | 57,694
| 93,187 |  | 119,291

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 51,070 |  | 126,517
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 54,443 |  | 47,120
Other taxes and social security | 13,491 |  | 10,552
VAT | 39,492 |  | 50,927
Other creditors | 20,732 |  | 12,423
Accruals and deferred income | 13,535 |  | 17,508
Director's loan account | - |  | 2,534
| 202,763 |  | 277,581

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,030 |  | 12,030

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Element Roofing Co. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Related Party Transactions
Included in the Other Crebtors is an amount owed to Element Roofing Holdings Ltd totalling £15,000 (2024 - £56,450), for which Mr C Male is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Element Roofing & Son Ltd totalling £212 (2024 - £212), for which Mr C Male is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from 46 Coldharbour Ltd totalling £332 (2024 - £332), for which Mr C Male is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from CMP Management services Ltd totalling £700 (2024 - £700), for which Mr C Male is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount £109 (2024 - £1,597), owed to the company by the director Mr D'Ohara. No interest is to be charged and no repayment terms have been agreed.
Page 6