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M B Roofing Services Ltd
Registered Number:NI665128
For the year ended 31 March 2025
Northern Ireland
Unaudited Financial Statements
2
For the year ended 31 March 2025
M B Roofing Services Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
NI665128
As at 31 March 2025
M B Roofing Services Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Intangible assets
-
1,845
2
Property, plant and equipment
25,250
31,046
3
25,250
32,891
Current assets
Inventories
14,950
9,822
4
Trade and other receivables
70,304
85,488
5
5,995
Cash and cash equivalents
12,961
108,271
91,249
Trade and other payables: amounts falling due within one
year
(120,307)
(128,304)
6
(29,058)
(20,033)
Net current liabilities
Total assets less current liabilities
5,217
3,833
5,217
Net assets
3,833
Capital and reserves
Called up share capital
100
100
Retained earnings
5,117
3,733
5,217
3,833
Shareholders' funds
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.
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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Michael Bird Director
These financial statements were approved and authorised for issue by the Board on 11 December 2025 and were signed by:
The notes form part of these financial statements
1 of 4
4
For the year ended 31 March 2025
M B Roofing Services Ltd
Notes to the Financial Statements
Statutory Information
M B Roofing Services Ltd is a private limited company, limited by shares, domiciled in Northern Ireland, registration
number NI665128.
Registered address:
1 Millfort Cresent
Waringstown
Co Armagh
BT66 7XA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of 5 years.
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 April 2024
12,300
At 31 March 2025
12,300
Amortisation
At 01 April 2024
10,455
1,845
Charge for year
At 31 March 2025
12,300
Net book value
At 31 March 2025
-
At 31 March 2024
1,845
2 of 4
5
For the year ended 31 March 2025
M B Roofing Services Ltd
Notes to the Financial Statements Continued
3. Property, plant and equipment
Plant and
Machinery
£
Cost or
valuation
At 01 April 2024
53,863
516
Additions
At 31 March 2025
54,379
Provision for depreciation and impairment
At 01 April 2024
22,817
Charge for year
6,312
At 31 March 2025
29,129
At 31 March 2025
Net book value
25,250
At 31 March 2024
31,046
4. Inventories
2024
2025
£
£
Stocks
9,822
14,950
Stock of Raw Materials and Work in Progress
5. Trade and other receivables
2024
2025
£
£
Trade debtors
83,706
65,113
Other debtors
1,782
5,191
70,304
85,488
6. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Bank loans and overdraft (secured)
8,750
13,750
Trade creditors
11,194
16,847
Taxation and social security
9,122
4,480
Other creditors
99,238
85,230
128,304
120,307
3 of 4
6
For the year ended 31 March 2025
M B Roofing Services Ltd
Notes to the Financial Statements Continued
7. Average number of persons employed
During the year the average number of employees was 2 (2024 : 1)
4 of 4