Registration number: 08420707

Rowe Roofing Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Rowe Roofing Limited

Company Information





 

Director

Mr Jason Rowe

Registered office

The Golden Fleece 1 Robin Hood Hill Berry Brow Huddersfield HD4 7QP

Accountants

D & A Hill No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Rowe Roofing Limited

Director's Report
for the Year Ended 28 February 2025

The director presents his report and the financial statements for the year ended 28 February 2025.

Director of the company

The director who held office during the year was as follows:

Mr Jason Rowe

Principal activity

The principal activity of the company is that of roofing contractors.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 29 October 2025
 

......................................... Mr Jason Rowe Director

Rowe Roofing Limited

(Registration number: 08420707 )
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	6,049	7,800
Current assets
Stocks	5	1,250	9,600
Debtors	6	82,901	76,421
Cash at bank and in hand		-	8,935
		84,151	94,956
Creditors: Amounts falling due within one year	7	(83,386)	(92,728)
Net current assets		765	2,228
Net assets		6,814	10,028
Capital and reserves
Called up share capital	8	1	1
Retained earnings		6,813	10,027
Shareholders' funds		6,814	10,028

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 October 2025
 

Rowe Roofing Limited

(Registration number: 08420707 )
Balance Sheet as at 28 February 2025

......................................... Mr Jason Rowe Director

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Golden Fleece
1 Robin Hood Hill
Berry Brow
Huddersfield
HD4 7QP

These financial statements were authorised for issue by the director on 29 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and scaffolding	20% on reducing balance
Tools	20% on reducing balance
Motor vehicles	25% on reducing balance
Office equipment	20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 7).

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

4	Tangible assets

	Tools £	Plant and scaffolding £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 March 2024	2,400	8,000	1,017	27,244
Additions	-	-	178	-
At 28 February 2025	2,400	8,000	1,195	27,244
Depreciation
At 1 March 2024	2,194	7,313	795	20,559
Charge for the year	41	137	80	1,671
At 28 February 2025	2,235	7,450	875	22,230
Carrying amount
At 28 February 2025	165	550	320	5,014
At 29 February 2024	206	687	222	6,685

	Total £
Cost or valuation
At 1 March 2024	38,661
Additions	178
At 28 February 2025	38,839
Depreciation
At 1 March 2024	30,861
Charge for the year	1,929
At 28 February 2025	32,790
Carrying amount
At 28 February 2025	6,049
At 29 February 2024	7,800

Rowe Roofing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2025

5

Stocks

	2025 £	2024 £
Other inventories	1,250	9,600

6

Debtors

	2025 £	2024 £
Other debtors	82,901	76,421
	82,901	76,421

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	15,985	24,080
Taxation and social security		33,287	29,291
Accruals and deferred income		2,661	7,024
Other creditors		31,453	32,333
		83,386	92,728