Sean White Roofing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11751219

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,000		21,024

			45,000		21,024
CURRENT ASSETS
Debtors	5	6,325		5,668
Cash at bank and in hand		1,529		-

		7,854		5,668
Creditors: Amounts Falling Due Within One Year	6	(52,883 )		(39,025 )

NET CURRENT ASSETS (LIABILITIES)			(45,029 )		(33,357 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(29 )		(12,333 )

Creditors: Amounts Falling Due After More Than One Year	7		(10,480 )		(6,229 )

NET LIABILITIES			(10,509 )		(18,562 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(10,609 )		(18,662 )

SHAREHOLDERS' FUNDS			(10,509)		(18,562)

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Sean White Roofing Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 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 Sean White

Director

31/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Sean White Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11751219 . The registered office is 4 Matthews Road, Amesbury, Salisbury, SP4 7UN.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% Straight line basis
Motor Vehicles	15% Straight line basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2024	1,313	38,225	39,538
Additions	-	45,000	45,000
Disposals	-	(38,225 )	(38,225 )

As at 31 January 2025	1,313	45,000	46,313

...CONTINUED

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Sean White Roofing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Depreciation
As at 1 February 2024	1,313	17,201	18,514
Provided during the period	-	5,734	5,734
Disposals	-	(22,935 )	(22,935 )

As at 31 January 2025	1,313	-	1,313

Net Book Value
As at 31 January 2025	-	45,000	45,000

As at 1 February 2024	-	21,024	21,024

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Prepayments and accrued income	-	3,194
Other debtors	100	100
CIS recoverable asset	6,225	2,374

	6,325	5,668

6. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	40,300	27,247
Trade creditors	-	2
Bank loans and overdrafts	-	1,001
Corporation tax	(172 )	(172 )
Accruals and deferred income	2,650	2,454
Director's loan account	10,105	8,493

	52,883	39,025

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

	2025	2024 as restated
	£	£
Bank loans	10,480	6,229

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024 as restated
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	40,300	27,247

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Sean White Roofing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	100	100

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