REGISTERED NUMBER: 10901520 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

ELEVATION ROOFING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Simmonds

S Crosland

REGISTERED OFFICE:

Eden House

Fairy Hall Lane

Rayne

Essex

CM77 6SZ

REGISTERED NUMBER:

10901520 (England and Wales)

ACCOUNTANTS:

Danton Business Services

4 Village Close

Kirby Cross

Essex

CO13 0PF

FIXED ASSETS

Tangible assets

4

404

475

CURRENT ASSETS

Debtors

5

399,437

221,113

Cash at bank

21,059

21,953

420,496

243,066

CREDITORS

Amounts falling due within one year

6

270,861

140,543

NET CURRENT ASSETS

149,635

102,523

TOTAL ASSETS LESS CURRENT LIABILITIES

150,039

102,998

CREDITORS

Amounts falling due after more than one year

7

1,743

12,048

NET ASSETS

148,296

90,950

CAPITAL AND RESERVES

Called up share capital

143

143

Retained earnings

148,153

90,807

SHAREHOLDERS' FUNDS

148,296

90,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

D Simmonds - Director

1.	STATUTORY INFORMATION

Elevation Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 29 February 2024

and 28 February 2025

2,274

DEPRECIATION

At 29 February 2024

1,799

Charge for year

71

At 28 February 2025

1,870

NET BOOK VALUE

At 28 February 2025

404

At 28 February 2024

475

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Trade debtors

86,262

119,908

Other debtors

313,175

101,205

399,437

221,113

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

109,142

25,672

Taxation and social security

71,241

40,942

Other creditors

80,478

63,929

270,861

140,543

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

28.2.24

£

£

Bank loans

1,743

12,048

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 28 February 2024:

28.2.25

28.2.24

£

£

D Simmonds

Balance outstanding at start of year

-

17,836

Amounts repaid

-

(17,836

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

S Crosland

Balance outstanding at start of year

-

17,835

Amounts repaid

-

(17,835

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

9.	RELATED PARTY DISCLOSURES