J. Hawkins Roofing Specialists Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04711390 (England and Wales)

J. HAWKINS ROOFING SPECIALISTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Hawkins

SECRETARY:

Ms J Brooker

REGISTERED OFFICE:

Hale House

Unit 5

296A Green Lanes

Palmers Green

London

N13 5TW

REGISTERED NUMBER:

04711390 (England and Wales)

ACCOUNTANTS:

T. PA Accountancy Services Limited

Hale House

Unit 5

296a Green Lanes

Palmers Green

London

N13 5TW

FIXED ASSETS

Tangible assets

4

5,731

7,642

CURRENT ASSETS

Stocks

5

2,250

2,850

Debtors

6

46,592

45,039

Cash at bank and in hand

1,607,885

1,537,891

1,656,727

1,585,780

CREDITORS

Amounts falling due within one year

7

113,315

102,427

NET CURRENT ASSETS

1,543,412

1,483,353

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,549,143

1,490,995

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

9

1,549,141

1,490,993

SHAREHOLDERS' FUNDS

1,549,143

1,490,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

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

The financial statements were approved by the director and authorised for issue on 31 July 2025 and were signed by:

Mr J Hawkins - Director

1.	STATUTORY INFORMATION

J. Hawkins Roofing Specialists Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

33,133

5,095

38,228

DEPRECIATION

At 1 April 2024

27,141

3,445

30,586

Charge for year

1,498

413

1,911

At 31 March 2025

28,639

3,858

32,497

NET BOOK VALUE

At 31 March 2025

4,494

1,237

5,731

At 31 March 2024

5,992

1,650

7,642

5.

STOCKS

2025

2024

£

Work-in-progress

2,250

2,850

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

46,592

45,039

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

24,016

Corporation tax payable

70,045

63,555

Social security and other taxes

4,030

1,007

VAT

10,457

8,964

Directors' loan accounts

767

885

Accrued expenses

4,000

113,315

102,427

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary

£1

2

9.

RESERVES

Retained

earnings

£

At 1 April 2024

1,490,993

Profit for the year

128,148

Dividends

(70,000

)

At 31 March 2025

1,549,141

10.	RELATED PARTY DISCLOSURES

Mr J Hawkins, the sole director of the company, controls the company by virtue of holding 50% of the issued share capital and being nominated as chairman of the company.