7 false false false false false false false false false false true false false false false false false No description of principal activity 2024-05-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 4739281 2024-05-01 2025-04-30 4739281 2025-04-30 4739281 2024-04-30 4739281 2023-05-01 2024-04-30 4739281 2024-04-30 4739281 2023-04-30 4739281 core:PlantMachinery 2024-05-01 2025-04-30 4739281 core:FurnitureFittings 2024-05-01 2025-04-30 4739281 core:MotorVehicles 2024-05-01 2025-04-30 4739281 bus:Director2 2024-05-01 2025-04-30 4739281 core:PlantMachinery 2025-04-30 4739281 core:FurnitureFittings 2025-04-30 4739281 core:MotorVehicles 2025-04-30 4739281 core:WithinOneYear 2025-04-30 4739281 core:WithinOneYear 2024-04-30 4739281 core:ShareCapital 2025-04-30 4739281 core:ShareCapital 2024-04-30 4739281 core:RetainedEarningsAccumulatedLosses 2025-04-30 4739281 core:RetainedEarningsAccumulatedLosses 2024-04-30 4739281 bus:Director1 2024-05-01 2025-04-30 4739281 bus:SmallEntities 2024-05-01 2025-04-30 4739281 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 4739281 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 4739281 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 4739281 bus:FullAccounts 2024-05-01 2025-04-30
COMPANY REGISTRATION NUMBER: 4739281

Total Roofing Solutions & Building Services Limited

Filleted Unaudited Financial Statements

30 April 2025

Total Roofing Solutions & Building Services Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | – | 1

Current assets

Stocks | 35,488 | 117,256
Debtors | 6 | 906,530 | 1,039,767
Cash at bank and in hand | 175,227 | 430,655
| ------------ | ------------
| 1,117,245 | 1,587,678

Creditors: amounts falling due within one year | 7 | 676,620 | 925,422
| ------------ | ------------
Net current assets | 440,625 | 662,256
| --------- | ---------
Total assets less current liabilities | 440,625 | 662,257
| --------- | ---------

Total Roofing Solutions & Building Services Limited

Statement of Financial Position (continued)

30 April 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 440,525 | 662,157
| --------- | ---------
Shareholders funds | 440,625 | 662,257
| --------- | ---------

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 income and retained earnings has not been delivered.
For the year ending 30 April 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 were approved by the board of directors and authorised for issue on 13 November 2025 , and are signed on behalf of the board by:

Mr S Massey
Director

Company registration number: 4739281

Total Roofing Solutions & Building Services Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Copp Barn, Westerleigh Road, Westerleigh, Bristol, BS37 8QH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Construction contracts When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to certified value of works. Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable. When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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 & Machinery | - | 25% straight line
| Fixtures & Fittings | - | 20% straight line
| Motor Vehicles | - | 25% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets
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 unbilled costs on projects where the outcome of the project is determined to be profitable.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 May 2024 and 30 April 2025 | 8,337 | 9,763 | 237,808 | 5,438 | 261,346
| ------- | ------- | --------- | ------- | ---------
Depreciation |  |  |  |  |
At 1 May 2024 and 30 April 2025 | 8,337 | 9,763 | 237,808 | 5,438 | 261,346
| ------- | ------- | --------- | ------- | ---------
Carrying amount |  |  |  |  |
At 30 April 2025 | – | – | – | – | –
| ------- | ------- | --------- | ------- | ---------
At 30 April 2024 | – | – | – | – | –
| ------- | ------- | --------- | ------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 269,310 | 399,674
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 565,847 | –
Other debtors | 71,373 | 640,093
| --------- | ------------
| 906,530 | 1,039,767
| --------- | ------------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 368,318 | 600,476
Corporation tax | 140,045 | 143,032
Social security and other taxes | 91,169 | 60,762
Other creditors | 77,088 | 121,152
| --------- | ---------
| 676,620 | 925,422
| --------- | ---------

8. Directors' advances, credits and guarantees
The directors have a current account with the company. During the year advances and repayments were made and at 30 April 2025 the directors were indebted to the company for the sum of £Nil (2024 £503,107) which amount is included in debtors in these financial statements. Interest is charged at 2.25% on the average balance on these accounts as at 31 March each year.
9. Related party transactions
During the year the directors received between them £587,417 (2024 £404,000) in dividends.