RS Building & Roofing Supplies Ltd

RS Building & Roofing Supplies Ltd Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 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. Ingle and Company Ltd 31 March 2025 .................................................... Ingle and Company Ltd 339 Two Mile Hill Road Kingswood Bristol BS15 1AN 17 October 2025 2

RS Building & Roofing Supplies Ltd
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 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.
Ingle and Company Ltd
31 March 2025

....................................................
Ingle and Company Ltd
339 Two Mile Hill Road
Kingswood
Bristol
BS15 1AN
17 October 2025

RS Building & Roofing Supplies Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	774	1,003
		774	1,003
Current assets
Stocks	4	139,270	123,500
Debtors	5	22,566	20,838
Cash at bank and in hand		51,897	46,295
		213,733	190,633
Creditors: amount falling due within one year	6	(212,542)	(188,113)
Net current assets		1,191	2,520

Total assets less current liabilities		1,965	3,523
Net assets		1,965	3,523

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		1,865	3,423
Shareholders' funds		1,965	3,523

For the year ended 31 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 financial statements were approved by the board of directors on 17 October 2025 and were signed on its behalf by:

Bradley Lancaster
Director

Matthew Lancaster
Director

Ryan Lancaster
Director

Robert Lancaster
Director

RS Building & Roofing Supplies Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

RS Building & Roofing Supplies Ltd is a private company, limited by shares, registered in England and Wales, registration number 13669089, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Bristol, BS15 1AN.

The presentation currency is £ sterling.

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.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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:

Motor Vehicles	25% Reducing Balance
Computer Equipment	15 % 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 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 April 2024	1,401	297	1,698
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	1,401	297	1,698
Depreciation
At 01 April 2024	612	83	695
Charge for year	197	32	229
On disposals	-	-	-
At 31 March 2025	809	115	924
Net book values
Closing balance as at 31 March 2025	592	182	774
Opening balance as at 01 April 2024	789	214	1,003

Stocks

	2025 £		2024 £
Stocks	139,270		123,500
	139,270		123,500

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	18,500	20,838
VAT	4,066	0
	22,566	20,838

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	66,352	35,712
Corporation Tax	275	1,424
PAYE & Social Security	699	644
Accrued Expenses	5,567	900
Other Creditors	254	229
Directors' Current Accounts	139,395	141,672
VAT	0	7,532
	212,542	188,113

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

Registered Number: 13669089
England and Wales
RS BUILDING & ROOFING SUPPLIES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025