REGISTERED NUMBER: 02198732 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Q M Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTORS:

S B Baldwin

B Baldwin

B C L Midgley

REGISTERED OFFICE:

Unit 10 Linfit Court

Colliers Way

Clayton West

Huddersfield

HD8 9WL

REGISTERED NUMBER:

02198732 (England and Wales)

ACCOUNTANTS:

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

FIXED ASSETS

Tangible assets

4

4,222

7,264

CURRENT ASSETS

Stocks

107,381

5,000

Debtors

5

472,372

490,369

Cash at bank and in hand

13,398

602

593,151

495,971

CREDITORS

Amounts falling due within one year

6

204,419

151,764

NET CURRENT ASSETS

388,732

344,207

TOTAL ASSETS LESS CURRENT LIABILITIES

392,954

351,471

CREDITORS

Amounts falling due after more than one year

7

612

9,942

NET ASSETS

392,342

341,529

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

392,242

341,429

392,342

341,529

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

S B Baldwin - Director

1.	STATUTORY INFORMATION

Q M Roofing 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 represented by work done in respect of roofing services invoiced, excluding value added tax and adjusted for applications and retentions.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

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 Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

9,850

25,548

1,629

37,027

Additions

400

-

446

846

Disposals

(998

)

(6,200

)

-

(7,198

)

At 30 April 2025

9,252

19,348

2,075

30,675

DEPRECIATION

At 1 May 2024

9,601

18,983

1,179

29,763

Charge for year

94

3,516

278

3,888

Eliminated on disposal

(998

)

(6,200

)

-

(7,198

)

At 30 April 2025

8,697

16,299

1,457

26,453

NET BOOK VALUE

At 30 April 2025

555

3,049

618

4,222

At 30 April 2024

249

6,565

450

7,264

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

123,666

184,783

Other debtors

348,706

305,586

472,372

490,369

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

7,344

25,446

Hire purchase contracts

1,986

2,649

Trade creditors

159,391

90,220

Taxation and social security

20,312

8,887

Other creditors

15,386

24,562

204,419

151,764

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

612

7,956

Hire purchase contracts

-

1,986

612

9,942

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Bank overdraft

-

18,102

Bank loans

7,956

15,300

Hire purchase contracts

1,986

4,635

9,942

38,037

9.	OTHER FINANCIAL COMMITMENTS

The total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £20,414 (2024 - £9,937).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

B Baldwin

Balance outstanding at start of year

206,801

209,690

Amounts advanced

4,653

1,311

Amounts repaid

(1,000

)

(4,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

210,454

206,801

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Q M Roofing Limited for the year ended 30 April 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Q M Roofing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Q M Roofing Limited and state those matters that we have agreed to state to the Board of Directors of Q M Roofing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Q M Roofing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Q M Roofing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Q M Roofing Limited. You consider that Q M Roofing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Q M Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

12 December 2025