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DCS Roofing Limited

Registered Number:07605077

For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 30 April 2025
DCS Roofing Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

07605077

As at 30 April 2025

DCS Roofing Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

214,782
161,179
214,782
161,179

Current assets

Inventories

98,500
180,000
2

Trade and other receivables

669,860
388,225
3
785,030

Cash and cash equivalents

434,995
1,003,220
1,553,390

Trade and other payables: amounts falling due within one year

(1,297,899)
(679,912)
4
255,491
323,308
Net current assets

Total assets less current liabilities

538,090
416,670

Trade and other payables: amounts falling due after more than
one year

(75,731)
(93,897)
5
444,193
Net assets
340,939

Capital and reserves

Called up share capital

2
2

Retained earnings

444,191
340,937
444,193
340,939
Shareholders' funds

For the year ended 30 April 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

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

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

Mr J N Smith Director

Mrs D Smith Director

These financial statements were approved and authorised for issue by the Board on 27 November 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 30 April 2025
DCS Roofing Limited
Notes to the Financial Statements
Statutory Information

DCS Roofing Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 07605077.

Registered address:

14 Wheatfield
Leybourne
West Malling
Kent
ME19 5QB

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

25% Reducing balance

25% Reducing balance

Computer equipment

25% Reducing balance

Motor vehicles
Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

2. Inventories

2024
2025

£

£

Stocks

180,000
98,500

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5
For the year ended 30 April 2025
DCS Roofing Limited
Notes to the Financial Statements Continued

3. Trade and other receivables

2024
2025

£

£

Trade debtors

209,647
535,378

Other debtors

178,578
134,482
669,860
388,225

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

55,181
104,217

Trade creditors

378,960
879,946

Taxation and social security

100,757
112,955

Other creditors

145,014
200,781
679,912
1,297,899

5. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Other creditors

93,897
75,731

6. Average number of persons employed

During the year the average number of employees was 4 (2024 : 3)
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