CHARLTON ROOFING NORTH EAST LTD


Director	CHARLTON, Craig


Registered Number	12733935 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,400		4,800
Tangible assets	4		19,736		11,691
			22,136		16,491
Current assets
Debtors		50,982		8,454
Cash at bank and on hand		52,320		58,005
		103,302		66,459
Creditors amounts falling due within one year	5	(34,384)		(17,685)
Net current assets (liabilities)			68,918		48,774
Total assets less current liabilities			91,054		65,265
Creditors amounts falling due after one year			(7,477)		(6,138)
Net assets			83,577		59,127
Capital and reserves
Called up share capital			100		100
Profit and loss account			83,477		59,027
Shareholders' funds			83,577		59,127

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 22 December 2025, and are signed on its behalf by:

CHARLTON, Craig
Director
Registered Company No. 12733935

CHARLTON ROOFING NORTH EAST LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	12,000
	At 31 March 25	12,000
	Amortisation and impairment
	At 01 April 24	7,200
	Charge for year	2,400
	At 31 March 25	9,600
	Net book value
	At 31 March 25	2,400
	At 31 March 24	4,800

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	28,948
	Additions	21,995
	Disposals	(26,140)
	At 31 March 25	24,803
	Depreciation and impairment
	At 01 April 24	17,257
	Charge for year	3,494
	On disposals	(15,684)
	At 31 March 25	5,067
	Net book value
	At 31 March 25	19,736
	At 31 March 24	11,691

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	540	695
Bank borrowings and overdrafts	2,619	2,400
Amounts owed to related parties	-	75
Taxation and social security	24,043	8,047
Finance lease and HP contracts	6,482	5,818
Accrued liabilities and deferred income	700	650
Total	34,384	17,685


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	13,960		9,434

7.	Provisions for liabilities
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.