Kidderminster Roofing Supplies Limited

Kidderminster Roofing Supplies Limited
Contents Page
For the year ended 30 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Kidderminster Roofing Supplies Limited Accountants' Report For the year ended 30 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Handmill Accountants Ltd 30 March 2025 .................................................... Handmill Accountants Ltd Spencer House 114 High Street Wordsley, Stourbridge West Midlands DY8 5QR 14 November 2025 1

Kidderminster Roofing Supplies Limited
Accountants' Report
For the year ended 30 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Handmill Accountants Ltd
30 March 2025

....................................................

Handmill Accountants Ltd
Spencer House
114 High Street
Wordsley, Stourbridge
West Midlands
DY8 5QR
14 November 2025

1

Kidderminster Roofing Supplies Limited
Statement of Financial Position
As at 30 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	91,286	45,195
		91,286	45,195
Current assets
Stocks		198,820	215,220
Debtors: amounts falling due within one year		370,144	113,250
Debtors: amounts falling due after one year		2,312	2,312
Cash at bank and in hand		397,144	174,787
		968,420	505,569
Creditors: amount falling due within one year		(749,071)	(361,089)
Net current assets		219,349	144,480

Total assets less current liabilities		310,635	189,675
Creditors: amount falling due after more than one year		(13,600)	(23,200)
Net assets		297,035	166,475

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		296,935	166,375
Shareholders' funds		297,035	166,475

For the year ended 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 14 November 2025 and were signed on its behalf by:

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Adrian Glyn Pescaglini
Director

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Jamie Pescaglini
Director

2

Kidderminster Roofing Supplies Limited
Notes to the Abridged Financial Statements
For the year ended 30 March 2025

General Information

Kidderminster Roofing Supplies Limited is a private company, limited by shares, registered in England and Wales, registration number 06060954, registration address Unit 2 Park Street Works, Park Street, Kidderminster, Worcestershire, DY11 6TN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

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:

Computer Equipment	33% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 15 (2024 : 13).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 31 March 2024	15,137	77,334	27,455	4,741	124,667
Additions	312	67,198	4,308	666	72,484
Disposals	-	-	-	-	-
At 30 March 2025	15,449	144,532	31,763	5,407	197,151
Depreciation
At 31 March 2024	5,476	61,842	9,374	2,780	79,472
Charge for year	1,496	20,672	3,358	867	26,393
On disposals	-	-	-	-	-
At 30 March 2025	6,972	82,514	12,732	3,647	105,865
Net book values
Closing balance as at 30 March 2025	8,477	62,018	19,031	1,760	91,286
Opening balance as at 31 March 2024	9,661	15,492	18,081	1,961	45,195

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 06060954
England and Wales
KIDDERMINSTER ROOFING SUPPLIES LIMITED

Abridged Accounts

Period of accounts Start date: 31 March 2024 End date: 30 March 2025