A C Mayles And Son Roofing Contractors Ltd

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

Registered number: 09792140

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,618		13,788

			8,618		13,788
CURRENT ASSETS
Debtors	5	93,559		177,476
Cash at bank and in hand		8,273		5,115

		101,832		182,591
Creditors: Amounts Falling Due Within One Year	6	(362,120 )		(498,456 )

NET CURRENT ASSETS (LIABILITIES)			(260,288 )		(315,865 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(251,670 )		(302,077 )

NET LIABILITIES			(251,670 )		(302,077 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(251,770 )		(302,177 )

SHAREHOLDERS' FUNDS			(251,670)		(302,077)

For the year ending 31 March 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 Anthony Mayles

Director

31 July 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

A C Mayles And Son Roofing Contractors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09792140 . The registered office is 358 Leagrave Road , Luton, Bedfordshire, LU3 1RF.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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 rendering of services.

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.

2.4. 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:

Motor Vehicles

20%

2.5. 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 etc.
	£
Cost
As at 1 April 2024	67,275

As at 31 March 2025	67,275

...CONTINUED

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A C Mayles And Son Roofing Contractors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	53,487
Provided during the period	5,170

As at 31 March 2025	58,657

Net Book Value
As at 31 March 2025	8,618

As at 1 April 2024	13,788

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	63,425	91,037
Amounts recoverable on contracts	(160 )	(160 )
Other debtors	30,294	86,599

	93,559	177,476

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	29,498
Trade creditors	42,187	2,307
Bank loans and overdrafts	31,573	(653 )
Other creditors	288,360	450,158
Taxation and social security	-	17,146

	362,120	498,456

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