Manor Roofing Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02105698

Manor Roofing Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Manor Roofing Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		45,915	62,941

Current assets

Stocks		17,157	19,484
Debtors	6	1,384,225	982,107
Cash at bank and in hand		277,601	599,400
		------------	------------
		1,678,983	1,600,991

Creditors: amounts falling due within one year	7	636,849		581,604
		------------		------------
Net current assets			1,042,134	1,019,387
			------------	------------
Total assets less current liabilities			1,088,049	1,082,328

Creditors: amounts falling due after more than one year	8		11,796	23,661

Provisions

Taxation including deferred tax	6,726	9,567
	------------	------------
Net assets	1,069,527	1,049,100
	------------	------------

Manor Roofing Limited

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	20,000	20,000
Profit and loss account	1,049,527	1,029,100
	------------	------------
Shareholders funds	1,069,527	1,049,100
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 24 December 2025 , and are signed on behalf of the board by:

D C Holdup
Director

Company registration number: 02105698

Manor Roofing Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Station Yard, Station Road, Deeping St. James, Peterborough, PE6 8RQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions or other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year other than: Retentions The directors consider that, due to the level of costs involved, debts due as retentions should be written off in full.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	25% straight line
Motor Vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2024: 16 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	94,418	60,576	124,499	279,493
Additions	1,502	–	–	1,502
Disposals	–	–	( 21,640)	( 21,640)
	--------	--------	---------	---------
At 31 March 2025	95,920	60,576	102,859	259,355
	--------	--------	---------	---------
Depreciation
At 1 April 2024	91,203	56,554	68,795	216,552
Charge for the year	1,179	1,751	13,666	16,596
Disposals	–	–	( 19,708)	( 19,708)
	--------	--------	---------	---------
At 31 March 2025	92,382	58,305	62,753	213,440
	--------	--------	---------	---------
Carrying amount
At 31 March 2025	3,538	2,271	40,106	45,915
	--------	--------	---------	---------
At 31 March 2024	3,215	4,022	55,704	62,941
	--------	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	691,010	650,994
Amounts owed by group undertakings and undertakings in which the company has a participating interest	441,231	65,475
Other debtors	251,984	265,638
	------------	---------
	1,384,225	982,107
	------------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	220,608	–
Trade creditors	168,999	135,152
Social security and other taxes	166,052	240,501
Other creditors	81,190	205,951
	---------	---------
	636,849	581,604
	---------	---------

Included within other creditors are hire purchase creditors of £26,011 (2024 - £27,281) which are secured on the assets to which they relate.

The bank overdraft is secured on the assets of the company.

Included in bank loans and overdrafts is an invoice discounting facility which is secured on trade debtor balances.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	11,796	23,661
	--------	--------

Included within other creditors are hire purchase creditors of £11,796 (2024 - £23,661) which are secured on the assets to which they relate.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	103,781	46,255
Later than 1 year and not later than 5 years	95,747	70,816
	---------	---------
	199,528	117,071
	---------	---------

10. Directors' advances, credits and guarantees

During the year the director maintained a loan account with the company as follows: Funds withdrawn £184,965 and repaid £219,198. Interest charged by the company was £12,801. At the end of the year the director owed £165,030 to the company (2024 - £199,263 owed to the company). This amount is repayable on demand.

11. Controlling party

The company is a wholly owned subsidiary of Manor Roofing Holdings Limited, a company registered in England. The registered office is The Old Station Yard, Station Rad, Deeping St. James, PE6 8RQ. Accounts can be obtained from the registered office. After the year end the shares were transferred to Holdup Holdings Limited, a company registered in England. The registered office is The Old Station Yard, Station Rad, Deeping St. James, PE6 8RQ. Accounts can be obtained from the registered office.