Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false provision of construction services false 2024-04-01 22 20 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00774830 2024-04-01 2025-03-31 00774830 2023-04-01 2024-03-31 00774830 2025-03-31 00774830 2024-03-31 00774830 2023-04-01 00774830 c:Director1 2024-04-01 2025-03-31 00774830 d:PlantMachinery 2024-04-01 2025-03-31 00774830 d:PlantMachinery 2025-03-31 00774830 d:PlantMachinery 2024-03-31 00774830 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00774830 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 00774830 d:MotorVehicles 2024-04-01 2025-03-31 00774830 d:MotorVehicles 2025-03-31 00774830 d:MotorVehicles 2024-03-31 00774830 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00774830 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 00774830 d:FurnitureFittings 2024-04-01 2025-03-31 00774830 d:FurnitureFittings 2025-03-31 00774830 d:FurnitureFittings 2024-03-31 00774830 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00774830 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 00774830 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00774830 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 00774830 d:CurrentFinancialInstruments 2025-03-31 00774830 d:CurrentFinancialInstruments 2024-03-31 00774830 d:Non-currentFinancialInstruments 2025-03-31 00774830 d:Non-currentFinancialInstruments 2024-03-31 00774830 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00774830 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00774830 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 00774830 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 00774830 d:CapitalRedemptionReserve 2025-03-31 00774830 d:CapitalRedemptionReserve 2024-03-31 00774830 d:RetainedEarningsAccumulatedLosses 2025-03-31 00774830 d:RetainedEarningsAccumulatedLosses 2024-03-31 00774830 c:OrdinaryShareClass1 2024-04-01 2025-03-31 00774830 c:OrdinaryShareClass1 2025-03-31 00774830 c:FRS102 2024-04-01 2025-03-31 00774830 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00774830 c:FullAccounts 2024-04-01 2025-03-31 00774830 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00774830 d:WithinOneYear 2025-03-31 00774830 d:WithinOneYear 2024-03-31 00774830 d:BetweenOneFiveYears 2025-03-31 00774830 d:BetweenOneFiveYears 2024-03-31 00774830 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 00774830 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 00774830 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 00774830 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 00774830 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00774830 ROOFING CONTRACTORS (CAMBRIDGE) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED REGISTERED NUMBER: 00774830 BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 98,528 |  | 120,957
CURRENT ASSETS |  |  |  |  |
Stocks | 5 | 163,301 |  | 101,568 |
Debtors: amounts falling due within one year | 6 | 728,381 |  | 761,717 |
Cash at bank and in hand |  | 226,560 |  | 246,391 |
|  | 1,118,242 |  | 1,109,676 |
Creditors: amounts falling due within one year | 7 | (284,332) |  | (174,132) |
NET CURRENT ASSETS |  |  | 833,910 |  | 935,544
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 932,438 |  | 1,056,501
Creditors: amounts falling due after more than one year | 8 |  | (433) |  | (13,640)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 9 | (17,029) |  | (27,901) |
|  |  | (17,029) |  | (27,901)
NET ASSETS |  |  | 914,976 |  | 1,014,960
CAPITAL AND RESERVES |  |  |  |  |
Capital redemption reserve |  |  | 5 |  | 5
Profit and loss account |  |  | 914,971 |  | 1,014,955
|  |  | 914,976 |  | 1,014,960
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED REGISTERED NUMBER: 00774830 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D G Stewart
Director
Date: 20 October 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
The Company is a private company limited by shares and incorporated in England and Wales. Its registered office address is 5 Winship Road, Milton, Cambridge, CB24 6BQ. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of roofing services supplied during the year, exclusive of Value Added Tax and trade discounts. Turnover is recognised as the fair value of the consideration received or receivable. Turnover from a contract to supply services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract, when the following conditions are satisfied: - the amount of turnover can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; - the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% | straight line
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Fixtures and fittings | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 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.
| 2.5 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | CREDITORS
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | OPERATING LEASES
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.11 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 22 (2024 - 20).
Page 5
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| COST |  |  |  |
| At 1 April 2024 | 46,676 | 191,313 | 38,559 | 276,548
| Additions | - | 8,919 | 4,699 | 13,618
| Disposals | - | (12,000) | (7,227) | (19,227)
| At 31 March 2025 | 46,676 | 188,232 | 36,031 | 270,939
| DEPRECIATION |  |  |  |
| At 1 April 2024 | 45,205 | 80,457 | 29,929 | 155,591
| Charge for the year on owned assets | 439 | 19,450 | 5,058 | 24,947
| Charge for the year on financed assets | - | 11,100 | - | 11,100
| Disposals | - | (12,000) | (7,227) | (19,227)
| At 31 March 2025 | 45,644 | 99,007 | 27,760 | 172,411
| NET BOOK VALUE |  |  |  |
| At 31 March 2025 | 1,032 | 89,225 | 8,271 | 98,528
| At 31 March 2024 | 1,471 | 110,856 | 8,630 | 120,957
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 22,588 | 33,688
Page 6
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 64,861 | 69,672
| Work in progress | 98,440 | 31,896
|  | 163,301 | 101,568
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 420,599 | 451,045
| Other debtors | 280,727 | 284,282
| Prepayments and accrued income | 27,055 | 26,390
|  | 728,381 | 761,717
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 201,418 | 49,201
| Corporation tax | 5,722 | 82,801
| Other taxation and social security | 20,768 | 14,018
| Obligations under finance lease and hire purchase contracts | 12,851 | 5,407
| Other creditors | 4,301 | 5,163
| Accruals and deferred income | 39,272 | 17,542
|  | 284,332 | 174,132
| Obligations under finance lease and hire purchase contracts are secured against the assets concerned.
Page 7
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 433 | 13,640
| Obligations under finance lease and hire purchase contracts are secured against the assets concerned.
9. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 27,901 | 17,728
| Charged to profit or loss | (10,872) | 10,173
| AT END OF YEAR | 17,029 | 27,901
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 17,029 | 27,901
10. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 60 Ordinary shares of £0.005 each | 0.30 | 0.30
Page 8
ROOFING CONTRACTORS (CAMBRIDGE) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | COMMITMENTS UNDER OPERATING LEASES
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 30,184 | 13,389
| Later than 1 year and not later than 5 years | 83,250 | 3,184
|  | 113,434 | 16,573
12. | TRANSACTIONS WITH DIRECTORS
Other debtors includes a balance outstanding as at the balance sheet date of £201,267 (2024 - £201,267) owing from the directors. The loan is interest-free and repayable on demand.
Page 9