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Registration number: 07850602

Merriman Roofing Contractors Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Balance Sheet	4 to 5
Notes to the Unaudited Financial Statements	6 to 10

Merriman Roofing Contractors Limited

Company Information

Directors

Mr P W McDonnell Mr M C Merriman

Registered office

Unit 1 Gabwell Business Centre Quadrant Way Hardwicke Gloucester GL2 2JH

Accountants

Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Merriman Roofing Contractors Limited

Directors' Report for the Year Ended 30 April 2025

The directors present their report and the financial statements for the year ended 30 April 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr P W McDonnell

Mr M C Merriman

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 7 January 2026 and signed on its behalf by:
 

......................................... Mr M C Merriman Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Merriman Roofing Contractors Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Merriman Roofing Contractors Limited for the year ended 30 April 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Merriman Roofing Contractors Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Merriman Roofing Contractors Limited and state those matters that we have agreed to state to the Board of Directors of Merriman Roofing Contractors Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Merriman Roofing Contractors Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Merriman Roofing Contractors Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Merriman Roofing Contractors Limited. You consider that Merriman Roofing Contractors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Merriman Roofing Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Regulatory Accounting Ltd
T/A Optimum Professional Services
Vicarage Court
160 Ermin Street
Swindon
Wiltshire
SN3 4NE

7 January 2026

Merriman Roofing Contractors Limited

(Registration number: 07850602)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	190,672	178,203
Debtors	5	134,636	130,136
		325,308	308,339
Current assets
Debtors	5	322,992	441,528
Cash at bank and in hand		972,634	760,304
		1,295,626	1,201,832
Creditors: Amounts falling due within one year	6	(404,976)	(347,145)
Net current assets		890,650	854,687
Total assets less current liabilities		1,215,958	1,163,026
Provisions for liabilities		(4,445)	-
Net assets		1,211,513	1,163,026
Capital and reserves
Called up share capital		50,000	50,000
Retained earnings		1,161,513	1,113,026
Shareholders' funds		1,211,513	1,163,026

Merriman Roofing Contractors Limited

(Registration number: 07850602)
Balance Sheet as at 30 April 2025

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 January 2026 and signed on its behalf by:
 

......................................... Mr P W McDonnell Director

Merriman Roofing Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 1 Gabwell Business Centre
Quadrant Way
Hardwicke
Gloucester
GL2 2JH
England

The principal place of business is:
Unit 2 Malvern Business Centre
Betony Road
Enigma Business Park
Malvern
WR14 1GS
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency of these financial statements is pounding sterling and rounded to the nearest whole number.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Merriman Roofing Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	25% on cost
Motor Vehicles	25% on cost
Plant & Machinery	25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Merriman Roofing Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 6).

Merriman Roofing Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	56,806	270,966	66,047	393,819
Additions	2,586	46,055	24,158	72,799
Disposals	-	(45,458)	-	(45,458)
At 30 April 2025	59,392	271,563	90,205	421,160
Depreciation
At 1 May 2024	56,301	131,153	28,162	215,616
Charge for the year	1,016	52,297	7,017	60,330
Eliminated on disposal	-	(45,458)	-	(45,458)
At 30 April 2025	57,317	137,992	35,179	230,488
Carrying amount
At 30 April 2025	2,075	133,571	55,026	190,672
At 30 April 2024	505	139,813	37,885	178,203

5

Debtors

Current	2025 £	2024 £
Trade debtors	49,788	161,923
Prepayments	8,066	7,113
Other debtors	265,138	272,492
	322,992	441,528

Non-current	2025 £	2024 £
Other debtors	134,636	130,136
	134,636	130,136

Merriman Roofing Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	63,673	21,056
Taxation and social security	70,397	109,450
Accruals and deferred income	259,868	205,957
Other creditors	11,038	10,682
	404,976	347,145

7	Related party transactions

Transactions with directors

2025	At 1 May 2024 £	Advances to director £	Repayments by director £	At 30 April 2025 £
Transactions	(67)	(106,177)	106,500	256

2024	At 1 May 2023 £	Advances to director £	Repayments by director £	At 30 April 2024 £
Transactions	(105)	(66,512)	66,550	(67)

Summary of transactions with other related parties

Merriman Roofing Contractors Limited has chosen the FRS102 1A exemption to not disclose the related party transactions.