Moore's Roofing Supplies Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02209610 (England and Wales)

MOORE'S ROOFING SUPPLIES LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A E Moore

Mrs W C Moore

REGISTERED OFFICE:

149 Garrison Street

Bordesley

Birmingham

B9 4BN

REGISTERED NUMBER:

02209610 (England and Wales)

ACCOUNTANTS:

Michael Dufty Partnership Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

142,666

207,570

Investments

5

150,000

292,666

357,570

CURRENT ASSETS

Stocks

459,057

402,870

Debtors

6

1,057,592

2,119,761

Cash at bank and in hand

1,853,730

1,106,856

3,370,379

3,629,487

CREDITORS

Amounts falling due within one year

7

799,228

1,252,550

NET CURRENT ASSETS

2,571,151

2,376,937

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,863,817

2,734,507

PROVISIONS FOR LIABILITIES

18,798

33,947

NET ASSETS

2,845,019

2,700,560

CAPITAL AND RESERVES

Called up share capital

15,000

Retained earnings

2,830,019

2,685,560

SHAREHOLDERS' FUNDS

2,845,019

2,700,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

A E Moore - Director

1.	STATUTORY INFORMATION

Moore's Roofing Supplies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. The company also makes contributions to staff pensions under auto enrolement.

Factoring arrangements

The company has entered into a confidential invoice discounting arrangement in order to assist with cash management and day to day working capital requirements. Debts approved by the factor company are assigned with recourse. Debtors are reflected gross within current assets, with the related factoring advance reflected gross within current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 October 2024

12,782

269,597

142,256

424,635

Additions

-

9,929

At 30 September 2025

12,782

269,597

152,185

434,564

DEPRECIATION

At 1 October 2024

9,544

80,610

126,911

217,065

Charge for year

576

61,899

12,358

74,833

At 30 September 2025

10,120

142,509

139,269

291,898

NET BOOK VALUE

At 30 September 2025

2,662

127,088

12,916

142,666

At 30 September 2024

3,238

188,987

15,345

207,570

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

and 30 September 2025

150,000

NET BOOK VALUE

At 30 September 2025

150,000

At 30 September 2024

150,000

The company's investment consists of a 100% holding in the redeemable preference shares of Burton Roofing Supplies Limited

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

876,694

1,416,251

Other debtors

147,037

144,054

Directors' current accounts

-

521,934

Prepayments

33,861

37,522

1,057,592

2,119,761

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

543,743

653,503

Social security and other taxes

141,097

274,854

Other creditors

72,125

68,438

Directors' current accounts

608

-

Accrued expenses

41,655

255,755

799,228

1,252,550

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

100,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

A E Moore

Balance outstanding at start of year

521,934

20,544

Amounts advanced

68

587,325

Amounts repaid

(522,610

)

(85,935

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(608

)

521,934