All Under One Roof Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06525714 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ALL UNDER ONE ROOF SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Mr G J Smith

REGISTERED OFFICE:

93 Leadale Avenue

Chingford

London

E4 8AX

REGISTERED NUMBER:

06525714 (England and Wales)

ACCOUNTANTS:

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

FIXED ASSETS

Tangible assets

4

10,969

14,451

CURRENT ASSETS

Stocks

5

2,500

3,000

Debtors

6

6,500

5,000

Cash at bank

4,295

5,229

13,295

13,229

CREDITORS

Amounts falling due within one year

7

13,979

10,789

NET CURRENT (LIABILITIES)/ASSETS

(684

)

2,440

TOTAL ASSETS LESS CURRENT
LIABILITIES

10,285

16,891

CREDITORS

Amounts falling due after more than one year

8

(6,854

)

(12,746

)

PROVISIONS FOR LIABILITIES

9

(2,528

)

(4,054

)

NET ASSETS

903

91

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

901

89

SHAREHOLDERS' FUNDS

903

91

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 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 Sections 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.

The 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.

The financial statements were approved by the director and authorised for issue on 19 December 2025 and were signed by:

Mr G J Smith - Director

1.	STATUTORY INFORMATION

All Under One Roof Services Limited Limited is a private company,limited by shares, registered in England and Wales.The company 's registered number is 06525714 and registered office address is 93 Leadale Avenue, Chingford, London, E4 8AX.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, exluding value added tax.

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 etc

-

25% on 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The UK corporation tax rate was 19% up until 31 March 2023. From 1 April 2023, this rate increased to 25%, resulting in an overall corporation tax rate for 2024 of 25%. Deferred tax has been recognised, where applicable, at 25% on the basis that majority of these timing differences are expected to reverse at that rate. Future enacted changes to UK corporation tax rates would change the value of any deferred tax balances recognised.

Revenue recognition

Amounts due under contracts-not yet invoiced (work in progress) are valued in accordance with the recoverable standard value of time charged by all personnel engaged in the provision of services. Revenue is recognised as the contracts progress to reflect the partial performance of the contractual obligation. The amount of revenue recognised reflects the accrual of the right for consideration as contract activity progresses by reference to the value of work performed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

34,014

Additions

174

At 31 March 2025

34,188

DEPRECIATION

At 1 April 2024

19,563

Charge for year

3,656

At 31 March 2025

23,219

NET BOOK VALUE

At 31 March 2025

10,969

At 31 March 2024

14,451

5.

STOCKS

31.3.25

31.3.24

£

Stocks

2,500

3,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Amounts recoverable on contract

6,500

5,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Hire purchase contracts

2,119

Trade creditors

(2

)

-

Tax

2,940

2,329

Social security and other taxes

25

Directors' current accounts

7,337

4,756

Accrued expenses

1,560

13,979

10,789

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

BBL loan

4,528

8,301

Hire purchase contracts

2,326

4,445

6,854

12,746

Amounts falling due in more than five years:

Repayable by instalments

BBL loan

4,528

8,301

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

Deferred tax

Accelerated capital allowances

2,528

4,054

Deferred

tax

£

Balance at 1 April 2024

4,054

Credited to Profit & Loss a/c

(1,526

)

Balance at 31 March 2025

2,528

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2024 - £12,800) were paid to the director .

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All Under One Roof Services Ltd for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company'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 director of All Under One Roof Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of All Under One Roof Services Ltd and state those matters that we have agreed to state to the director of All Under One Roof Services Ltd 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 All Under One Roof Services Ltd and its director for our work or for this report.

It is your duty to ensure that All Under One Roof Services Ltd 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 All Under One Roof Services Ltd. You consider that All Under One Roof Services Ltd 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 All Under One Roof Services Ltd. 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.

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

19 December 2025