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Company registration number: 07423817
Chalke Valley Roofing Ltd
Unaudited filleted abridged financial statements
31 August 2025
Chalke Valley Roofing Ltd
Contents
Directors and other information
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Chalke Valley Roofing Ltd
Directors and other information
Directors Mr S G Jackson
Mrs S K Jackson
Company number 07423817
Registered office The Old Chapel
Bishopstone
Salisbury
SP5 4BT
Chalke Valley Roofing Ltd
Accountants' report on the unaudited financial statements to the directors of
Chalke Valley Roofing Ltd
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages to 11 and you consider that the company is exempt from an audit. In accordance with your instructions we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us.
Our report is prepared solely for the use of Chalke Valley Roofing Ltd and solely for the purpose of meeting their statutory accounts filing obligations and calculation of their tax liability.
Atkinsons (Bishopstone) Ltd
Chartered Accountants
The Old Chapel
Bishopstone
Salisbury
SP5 4BT
Date:
Chalke Valley Roofing Ltd
Abridged statement of financial position
31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 6 47,920 80,672
_______ _______
47,920 80,672
Current assets
Stocks 116,673 52,590
Debtors 114,273 184,640
Cash at bank and in hand 677,200 621,044
_______ _______
908,146 858,274
Creditors: amounts falling due
within one year ( 151,245) ( 117,019)
_______ _______
Net current assets 756,901 741,255
_______ _______
Total assets less current liabilities 804,821 821,927
Provisions for liabilities ( 11,980) ( 20,168)
_______ _______
Net assets 792,841 801,759
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 792,741 801,659
_______ _______
Shareholders funds 792,841 801,759
_______ _______
For the year ending 31 August 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 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 comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:
Mr S G Jackson
Director
Company registration number: 07423817
Chalke Valley Roofing Ltd
Statement of changes in equity
Year ended 31 August 2025
Called up share capital Profit and loss account Total
£ £ £
At 1 September 2023 100 764,760 764,860
Profit for the year 76,399 76,399
_______ _______ _______
Total comprehensive income for the year - 76,399 76,399
Dividends paid and payable ( 39,500) ( 39,500)
_______ _______ _______
Total investments by and distributions to owners - ( 39,500) ( 39,500)
_______ _______ _______
At 31 August 2024 and 1 September 2024 100 801,659 801,759
Profit for the year 21,082 21,082
_______ _______ _______
Total comprehensive income for the year - 21,082 21,082
Dividends paid and payable ( 30,000) ( 30,000)
_______ _______ _______
Total investments by and distributions to owners - ( 30,000) ( 30,000)
_______ _______ _______
At 31 August 2025 100 792,741 792,841
_______ _______ _______
Chalke Valley Roofing Ltd
Notes to the financial statements
Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Chapel, Bishopstone, Salisbury, SP5 4BT.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Tangible assets
tangible assets are initially recorded at cost, and are 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 and machinery - 20 % straight line
Motor vehicles - 25 % straight line
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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 stocks to their present location and condition.
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
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
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 4 (2024: 4 ).
5. Tax on profit
Major components of tax expense
2025 2024
£ £
Current tax:
UK current tax expense 13,906 26,950
_______ _______
Deferred tax:
Origination and reversal of timing differences ( 8,188) ( 1,808)
_______ _______
Tax on profit 5,718 25,142
_______ _______
6. Tangible assets
£
Cost
At 1 September 2024 334,522
Additions 4,750
Disposals ( 10,850)
_______
At 31 August 2025 328,422
_______
Depreciation
At 1 September 2024 253,850
Charge for the year 37,501
Disposals ( 10,849)
_______
At 31 August 2025 280,502
_______
Carrying amount
At 31 August 2025 47,920
_______
At 31 August 2024 80,672
_______
7. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr S G Jackson 13,140 ( 1,699) 11,441
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr S G Jackson 1,097 12,043 13,140
_______ _______ _______
8. Controlling party
The company is controlled by its directors.