| Registered number: 09212221 | ||||||||
| FOR THE YEAR ENDED 31/03/2025 | ||||||||
| Prepared By: | ||||||||
| UNV Accountants Ltd | ||||||||
| Chartered Certified Accountants | ||||||||
| Office 4, 1st Floor | ||||||||
| 77-79 High Street | ||||||||
| Watford | ||||||||
| WD17 2DJ | ||||||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| ACCOUNTS | ||||||||
| FOR THE YEAR ENDED 31/03/2025 | ||||||||
| DIRECTORS | ||||||||
| REGISTERED OFFICE | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 09212221 | ||||||||
| ACCOUNTANTS | ||||||||
| UNV Accountants Ltd | ||||||||
| Chartered Certified Accountants | ||||||||
| Office 4, 1st Floor | ||||||||
| 77-79 High Street | ||||||||
| Watford | ||||||||
| WD17 2DJ | ||||||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| ACCOUNTS | ||||||||
| FOR THEYEARENDED31/03/2025 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2025 | 2024 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 3 | |||||||||
| CURRENT ASSETS | ||||||||||
| Stock | ||||||||||
| Debtors | 5 | |||||||||
| Cash at bank and in hand | ||||||||||
| 1,423,498 | 1,004,021 | |||||||||
| CREDITORS: Amounts falling due within one year | 6 | |||||||||
| NET CURRENT ASSETS | 434,169 | |||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
| CREDITORS: Amounts falling due after more than one year | 7 | 84,051 | 114,843 | |||||||
| PROVISIONS FOR LIABILITIES AND CHARGES | 8 | |||||||||
| NET ASSETS | ||||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 9 | |||||||||
| Profit and loss account | 597,536 | 402,906 | ||||||||
| SHAREHOLDERS' FUNDS | ||||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE YEAR ENDED 31/03/2025 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Plant and Machinery | reducing balance 20% | |||||||
| Commercial Vehicles | reducing balance 25% | |||||||
| Fixtures and Fittings | reducing balance 15% | |||||||
| Equipment | reducing balance 15% | |||||||
| 1c. Stocks | ||||||||
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. | ||||||||
| 1d. Taxation | ||||||||
| Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. | ||||||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| 1e. Pension Costs | ||||||||
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. | ||||||||
| 1f. Turnover | ||||||||
| Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. | ||||||||
| 1g. Leasing Commitments | ||||||||
| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis. | ||||||||
| 1h. Leases | ||||||||
| Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term. | ||||||||
| 2. EMPLOYEES | ||||||
| 2025 | 2024 | |||||
| No. | No. | |||||
| Average number of employees | 12 | |||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| 3. TANGIBLE FIXED ASSETS | ||||||||||
| Plant and | Commercial | Fixtures | ||||||||
| Machinery | Vehicles | and Fittings | Equipment | Total | ||||||
| £ | £ | £ | £ | £ | ||||||
| Cost | ||||||||||
| At 01/04/2024 | 83,510 | 77,954 | 4,553 | 54,978 | 220,995 | |||||
| Additions | - | 43,000 | 516 | 5,957 | 49,473 | |||||
| Disposals | - | (14,000) | - | - | (14,000) | |||||
| At 31/03/2025 | 83,510 | 106,954 | 5,069 | 60,935 | 256,468 | |||||
| Depreciation | ||||||||||
| At 01/04/2024 | 43,160 | 34,316 | 683 | 31,197 | 109,356 | |||||
| Disposals | - | (7,053) | - | - | (7,053) | |||||
| For the year | 8,070 | 19,923 | 658 | 4,461 | 33,112 | |||||
| At 31/03/2025 | 51,230 | 47,186 | 1,341 | 35,658 | 135,415 | |||||
| Net Book Amounts | ||||||||||
| At 31/03/2025 | 121,053 | |||||||||
| At 31/03/2024 | 111,639 | |||||||||
| 4. STOCK | 2025 | 2024 | ||||
| £ | £ | |||||
| Stock comprises: | ||||||
| Stock | ||||||
| Work in progress | ||||||
| 5. DEBTORS | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Trade debtors | 447,123 | 239,611 | ||||||
| VAT | 41,500 | 68,162 | ||||||
| PAYE control | 36,793 | 20,308 | ||||||
| Other debtors | 14,286 | 14,286 | ||||||
| Amounts due from group companies | 86,474 | 71,074 | ||||||
| Directors current account - John Haynes | 305,044 | - | ||||||
| Directors current account - Shane Haynes | 21,440 | - | ||||||
| 952,660 | 413,441 | |||||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| UK corporation tax | 321,878 | 159,245 | ||||||
| Salaries and wages control | 26,791 | 15,386 | ||||||
| Directors current account - John Haynes | - | 26,967 | ||||||
| Directors current account - Shane Haynes | - | 26,038 | ||||||
| Directors current account - Richard Harris | 56,879 | 99,965 | ||||||
| Bank Loan | 69,917 | 70,037 | ||||||
| Credit card | 11,168 | 6,977 | ||||||
| Capital Card | 39,508 | 24,934 | ||||||
| Hire purchase | 9,799 | 10,562 | ||||||
| Trade creditors | 162,669 | 65,457 | ||||||
| Pension schemes | 659 | 556 | ||||||
| Accruals | 133,283 | 63,728 | ||||||
| 832,551 | 569,852 | |||||||
| 7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Bank loans (unsecured) >1yr | 1,861 | 11,587 | ||||||
| Loans >1yr | 59,068 | 103,256 | ||||||
| Hire purchase >1yr | 23,122 | - | ||||||
| 84,051 | 114,843 | |||||||
| The bank loan is issued under the bounce scheme in May 2020 with one year no repayment terms. Subsequently an interest rate of 2.5% with no early repayment charges. The directors have given joint and personal guarantees to the Funding Circle for £250,000 in respect of the bank loan facility. | ||||||||
| 8. PROVISIONS FOR LIABILITIES | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Deferred taxation | 30,263 | 27,909 | ||||||
| 30,263 | 27,909 | |||||||
| ALL SEASONS ROOFING GROUP LTD | ||||||||
| 9. SHARE CAPITAL | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 150 | 150 | |||||||
| 150 | 150 | |||||||
| 10. CONTROLLING PARTY | ||||||||
| The Company is under the control of the directors who are the only shareholders of the Company. | ||||||||
| 11. HIRE PURCHASE AND FINANCE LEASES | ||||||||
| Minumum lease payments under hire purchase fall due as follows: | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Within one year | 9,798 | 6,058 | ||||||
| Between 1 - 5 years | 23,122 | 4,504 | ||||||
| 30,290 | 10,562 | |||||||