REGISTERED NUMBER: OC332910 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

GARDNER ROOFING LLP

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

A D Gardner

Mrs L M Gardner

R Gardner

Mrs E Gardner

REGISTERED OFFICE:

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

REGISTERED NUMBER:

OC332910 (England and Wales)

ACCOUNTANTS:

William Hinton Limited

Chartered Accountants

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of roofing contractors.

DESIGNATED MEMBERS

The designated members during the year under review were:

A D Gardner

Mrs L M Gardner

R Gardner

Mrs E Gardner

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £89,910 (2024 - £148,471 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

R Gardner - Designated member

13 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Gardner Roofing LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP'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 members of Gardner Roofing LLP, 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 Gardner Roofing LLP and state those matters that we have agreed to state to the members of Gardner Roofing LLP, 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 Gardner Roofing LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Gardner Roofing LLP 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 Gardner Roofing LLP. You consider that Gardner Roofing LLP 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 Gardner Roofing LLP. 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.

William Hinton Limited

Chartered Accountants

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

Date: .............................................

TURNOVER

1,024,077

881,419

Cost of sales

756,397

572,140

GROSS PROFIT

267,680

309,279

Administrative expenses

169,948

155,681

OPERATING PROFIT

97,732

153,598

Interest payable and similar expenses

7,822

5,127

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

89,910

148,471

FIXED ASSETS

Tangible assets

4

202,950

226,575

CURRENT ASSETS

Stocks

3,564

3,460

Debtors

5

109,890

102,242

Cash at bank

43,083

71,559

156,537

177,261

CREDITORS

Amounts falling due within one year

6

125,045

144,252

NET CURRENT ASSETS

31,492

33,009

TOTAL ASSETS LESS CURRENT LIABILITIES

234,442

259,584

CREDITORS

Amounts falling due after more than one year

7

60,056

97,386

NET ASSETS ATTRIBUTABLE TO MEMBERS

174,386

162,198

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

174,386

162,198

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

174,386

162,198

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 13 December 2025 and were signed by:

R Gardner - Designated member

A D Gardner - Designated member

1.	STATUTORY INFORMATION

Gardner Roofing LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

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

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

19,660

5,893

377,333

10,985

413,871

Additions

-

1,668

77,717

9,785

89,170

Disposals

-

-

(79,310

)

-

(79,310

)

At 31 March 2025

19,660

7,561

375,740

20,770

423,731

DEPRECIATION

At 1 April 2024

13,234

2,603

164,550

6,909

187,296

Charge for year

1,168

794

61,472

4,749

68,183

Eliminated on disposal

-

-

(34,698

)

-

(34,698

)

At 31 March 2025

14,402

3,397

191,324

11,658

220,781

NET BOOK VALUE

At 31 March 2025

5,258

4,164

184,416

9,112

202,950

At 31 March 2024

6,426

3,290

212,783

4,076

226,575

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

87,989

99,477

Other debtors

21,901

2,765

109,890

102,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

44,235

54,323

Trade creditors

59,406

46,333

Taxation and social security

(10

)

16,978

Other creditors

21,414

26,618

125,045

144,252

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

60,056

97,386

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests