REGISTERED NUMBER: 04549453 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

M Cook & Son Roofing Contractors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P J Cook

REGISTERED OFFICE:

Rosewood

Snowhill

Great Easton

Essex

CM6 2DR

REGISTERED NUMBER:

04549453 (England and Wales)

ACCOUNTANTS:

Methven Accountancy Services Limited

76 Waltham Way

Chingford

London

E4 8HE

FIXED ASSETS

Tangible assets

4

24,335

11,439

CURRENT ASSETS

Stocks

8,410

30,700

Debtors

5

16,207

22,251

Cash at bank

15,518

42,261

40,135

95,212

CREDITORS

Amounts falling due within one year

6

72,342

86,361

NET CURRENT (LIABILITIES)/ASSETS

(32,207

)

8,851

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,872

)

20,290

CREDITORS

Amounts falling due after more than one year

7

(2,500

)

(17,789

)

PROVISIONS FOR LIABILITIES

(4,615

)

(2,690

)

NET LIABILITIES

(14,987

)

(189

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(15,087

)

(289

)

SHAREHOLDERS' FUNDS

(14,987

)

(189

)

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 26 November 2025 and were signed by:

Mr P J Cook - Director

1.	STATUTORY INFORMATION

M Cook & Son Roofing Contractors 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.

Transition to Financial Reporting Standard 102

The date of the transition to the Financial Reporting Standard 102 purposes was 1st April 2015. As part of the transition process, there have been no changes to accounting policies.

In addition, there have been no transitional adjustments necessary to reconcile equity determined in accordance with previous financial reporting frameworks to equity determined in accordance with the Financial Reporting Standard 102, as at the date of transition and at the end of the latest period presented in the company's most recent financial statements, determined in accordance with it's previous financial reporting framework.

In addition, no transitional adjustments have been required to reconcile the profit or loss determined in accordance with the company's previous financial reporting framework for the latest period in the company's most recent annual financial statements, to it's profit or loss determined in accordance with the Financial Reporting Standard 102 for the same period.

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.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

3,826

2,316

20,754

6,015

32,911

Additions

-

-

20,250

-

20,250

At 31 March 2025

3,826

2,316

41,004

6,015

53,161

DEPRECIATION

At 1 April 2024

1,931

418

14,187

4,936

21,472

Charge for year

190

190

6,704

270

7,354

At 31 March 2025

2,121

608

20,891

5,206

28,826

NET BOOK VALUE

At 31 March 2025

1,705

1,708

20,113

809

24,335

At 31 March 2024

1,895

1,898

6,567

1,079

11,439

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

2,280

20,790

Other debtors

13,927

1,461

16,207

22,251

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

-

Trade creditors

3,671

22,460

Taxation and social security

45,935

62,128

Other creditors

12,736

1,773

72,342

86,361

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

2,500

17,789

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

17,789