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Company Registration No. 10251982 (England and Wales)
Gradient Roofing Services Limited Unaudited accounts for the year ended 30 June 2025
Gradient Roofing Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Gradient Roofing Services Limited Company Information for the year ended 30 June 2025
Director
Aaron Gardner
Company Number
10251982 (England and Wales)
Registered Office
Kingfisher House Rownhams Lane North Baddesley Southampton Hampshire SO52 9LP United Kingdom
Accountants
TBT Accountancy Ltd Kingfisher House Rownhams Lane North Baddesley Southampton Hampshire SO52 9LP
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Gradient Roofing Services Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,888
6,524
Current assets
Debtors
5
40,947
32,719
Cash at bank and in hand
413
1,871
41,360
34,590
Creditors: amounts falling due within one year
6
(66,524)
(56,231)
Net current liabilities
(25,164)
(21,641)
Total assets less current liabilities
(20,276)
(15,117)
Creditors: amounts falling due after more than one year
7
(1,330)
(4,983)
Net liabilities
(21,606)
(20,100)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(21,706)
(20,200)
Shareholders' funds
(21,606)
(20,100)
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 November 2025 and were signed on its behalf by
Aaron Gardner Director Company Registration No. 10251982
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Gradient Roofing Services Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Gradient Roofing Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10251982. The registered office is Kingfisher House, Rownhams Lane, North Baddesley, Southampton, Hampshire, SO52 9LP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 & machinery
4 years on a reducing balance
Motor vehicles
4 years on a reducing balance
Computer equipment
3 years on a reducing balance
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Gradient Roofing Services Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
18,448
14,069
583
33,100
At 30 June 2025
18,448
14,069
583
33,100
Depreciation
At 1 July 2024
15,672
10,417
487
26,576
Charge for the year
694
913
29
1,636
At 30 June 2025
16,366
11,330
516
28,212
Net book value
At 30 June 2025
2,082
2,739
67
4,888
At 30 June 2024
2,776
3,652
96
6,524
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,812
-
Trade debtors
20,231
16,608
Accrued income and prepayments
-
917
Other debtors
18,904
15,194
40,947
32,719
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,600
4,600
VAT
-
653
Trade creditors
6,546
5,728
Taxes and social security
53,498
45,066
Other creditors
-
184
Accruals
1,880
-
66,524
56,231
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,330
4,983
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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