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Company Registration No. 11287853 (England and Wales)
Ray Jones Roofing Limited Unaudited accounts for the year ended 31 March 2025
Ray Jones Roofing Limited Unaudited accounts Contents
Page
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Ray Jones Roofing Limited Company Information for the year ended 31 March 2025
Director
Raymond Jones
Company Number
11287853 (England and Wales)
Registered Office
73 Southlands Road Bromley Kent BR2 9QT England
Accountants
Penta Associates Churchill House 120 Bunns Lane London NW7 2AS
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Ray Jones Roofing Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
150,816 
153,913 
Current assets
Inventories
4,500 
4,000 
Debtors
38,744 
77,493 
Cash at bank and in hand
927,091 
856,015 
970,335 
937,508 
Creditors: amounts falling due within one year
(81,190)
(180,039)
Net current assets
889,145 
757,469 
Total assets less current liabilities
1,039,961 
911,382 
Provisions for liabilities
Deferred tax
(37,704)
(38,478)
Net assets
1,002,257 
872,904 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,002,157 
872,804 
Shareholders' funds
1,002,257 
872,904 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 December 2025 and were signed on its behalf by
Raymond Jones Director Company Registration No. 11287853
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Ray Jones Roofing Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Ray Jones Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 11287853. The registered office is 73 Southlands Road, Bromley, Kent, BR2 9QT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories are stated at the lowever of cost and net realisable valule.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line
Motor vehicles
20% Straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Comparative figures
Certain comparatives figures have been restated to conform with the presentation of the current year’s accounts. Deferred tax was not recognised in the prior year in respect of timing differences on plant & machinery and motor vehicles. Comparative figures have been restated to reflect the deferred tax liability.
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Ray Jones Roofing Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
45,151 
298,745 
343,896 
Additions
14,687 
65,711 
80,398 
At 31 March 2025
59,838 
364,456 
424,294 
Depreciation
At 1 April 2024
31,269 
158,714 
189,983 
Charge for the year
11,608 
71,887 
83,495 
At 31 March 2025
42,877 
230,601 
273,478 
Net book value
At 31 March 2025
16,961 
133,855 
150,816 
At 31 March 2024
13,882 
140,031 
153,913 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
38,244 
77,493 
Other debtors
500 
- 
38,744 
77,493 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
6,112 
14,206 
Taxes and social security
69,938 
108,913 
Other creditors
4,500 
48,064 
Loans from directors
352 
692 
Accruals
288 
8,164 
81,190 
180,039 
7
Average number of employees
During the year the average number of employees was 6 (2024: 8).
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