2D Roofing Ltd - Filleted accounts

Registered number

08142311

2D Roofing Ltd

Filleted Accounts

31 July 2025

2D Roofing Ltd
Registered number:		08142311
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		13,797			9,890

Current assets
Stocks		7,353			8,500
Debtors	4	55,324			43,779
Cash at bank and in hand		17,954			2,187
		80,631			54,466

Creditors: amounts falling due within one year	5	(50,316)			(51,358)

Net current assets			30,315			3,108

Net assets			44,112			12,998

Capital and reserves
Called up share capital			10			10
Profit and loss account			44,102			12,988

Shareholder's funds			44,112			12,998

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D Turner
Director
Approved by the board on 3 October 2025

2D Roofing Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Motor vehicles	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	16,742		7,000		23,742
	Additions	7,720		-		7,720
	At 31 July 2025	24,462		7,000		31,462

	Depreciation
	At 1 August 2024	9,805		4,047		13,852
	Charge for the year	2,168		1,645		3,813
	At 31 July 2025	11,973		5,692		17,665

	Net book value
	At 31 July 2025	12,489		1,308		13,797
	At 31 July 2024	6,937		2,953		9,890


4	Debtors			2025		2024
£					£

	Trade debtors			21,810		9,804
	Other debtors			33,514		33,975
				55,324		43,779


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			793		625
	Taxation and social security costs			6,033		134
	Other creditors			43,490		50,599
				50,316		51,358


6	Other information

	2D Roofing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5 Langdale Close
	Blackburn
	Lancashire
	BB2 5DS