REGISTERED NUMBER: 05398757 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

To Lay Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Chipperfield

SECRETARY:

Ms T Vincent

REGISTERED OFFICE:

55 Pigeon Lane

Herne Bay

Kent

CT6 7ES

REGISTERED NUMBER:

05398757 (England and Wales)

ACCOUNTANTS:

Taxpoint Direct Limited

Chartered Certified Accountants &Tax Consultants

310E Sterling House

Langston Road

Loughton

IG10 3TS

FIXED ASSETS

Tangible assets

4

27,728

290

CURRENT ASSETS

Debtors

5

27,631

25,758

Cash at bank and in hand

70,003

56,041

97,634

81,799

CREDITORS

Amounts falling due within one year

6

59,941

33,973

NET CURRENT ASSETS

37,693

47,826

TOTAL ASSETS LESS CURRENT LIABILITIES

65,421

48,116

CREDITORS

Amounts falling due after more than one year

7

16,823

4,558

NET ASSETS

48,598

43,558

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

48,498

43,458

SHAREHOLDERS' FUNDS

48,598

43,558

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 13 November 2025 and were signed by:

J Chipperfield - Director

1.	STATUTORY INFORMATION

To Lay Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

6,000

1,990

7,990

Additions

36,682

-

36,682

At 31 March 2025

42,682

1,990

44,672

DEPRECIATION

At 1 April 2024

5,857

1,843

7,700

Charge for year

9,207

37

9,244

At 31 March 2025

15,064

1,880

16,944

NET BOOK VALUE

At 31 March 2025

27,618

110

27,728

At 31 March 2024

143

147

290

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Other debtors

9,000

9,000

Amounts falling due after more than one year:

Tax deducted at source

18,631

16,758

Aggregate amounts

27,631

25,758

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

1,781

1,695

Social security and other taxes

117

117

Directors' current accounts

56,843

32,161

Accrued expenses

1,200

-

59,941

33,973

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,215

4,558

Bank loans - 2-5 years

14,608

-

16,823

4,558