Island Imperial Roofing Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Island Imperial Roofing Limited For The Year Ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Island Imperial Roofing Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Island Imperial Roofing Limited , as a body, in accordance with the terms of our engagement letter dated 22 September 2017. Our work has been undertaken solely to prepare for your approval the accounts of Island Imperial Roofing Limited and state those matters that we have agreed to state to the director of Island Imperial Roofing Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Island Imperial Roofing Limited and its director as a body for our work or for this report.

It is your duty to ensure that Island Imperial Roofing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Island Imperial Roofing Limited . You consider that Island Imperial Roofing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Island Imperial Roofing Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

25th November 2025

Apple Accountancy Limited

Chartered Certified Accountants

5 Holyrood Street

Newport

Isle of Wight

PO30 5AU

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Island Imperial Roofing Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 10900475

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,292		15,101

			21,292		15,101
CURRENT ASSETS
Debtors		17,960		46,192
Cash at bank and in hand		157,182		151,660

		175,142		197,852
Creditors: Amounts Falling Due Within One Year		(15,307 )		(24,163 )

NET CURRENT ASSETS (LIABILITIES)			159,835		173,689

TOTAL ASSETS LESS CURRENT LIABILITIES			181,127		188,790

NET ASSETS			181,127		188,790

CAPITAL AND RESERVES
Called up share capital	5		20		20
Profit and Loss Account			181,107		188,770

SHAREHOLDERS' FUNDS			181,127		188,790

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Island Imperial Roofing Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 Steven Beckett

Director

27th November 2025

The notes on pages 4 to 5 form part of these financial statements.

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Island Imperial Roofing Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Island Imperial Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10900475 . The registered office is 5 Holyrood Street, Newport , Isle of Wight, PO30 5AU.

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% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 3)

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Island Imperial Roofing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	1,340	23,400	349	2,752	27,841
Additions	-	14,329	365	1,041	15,735
Disposals	-	(7,200 )	-	-	(7,200 )

As at 31 August 2025	1,340	30,529	714	3,793	36,376

Depreciation
As at 1 September 2024	916	8,972	153	2,699	12,740
Provided during the period	106	6,620	140	400	7,266
Disposals	-	(4,922 )	-	-	(4,922 )

As at 31 August 2025	1,022	10,670	293	3,099	15,084

Net Book Value
As at 31 August 2025	318	19,859	421	694	21,292

As at 1 September 2024	424	14,428	196	53	15,101

5. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary A shares of £ 0.100 each	10	10
1 Ordinary B shares of £ 10.000 each	10	10

	20	20

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