REGISTERED NUMBER: 05724720 (England and Wales)

BURTON 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:

L J Howells

A E Moore

REGISTERED OFFICE:

Wetmore Road

Burton on Trent

Staffordshire

DE14 1SN

REGISTERED NUMBER:

05724720 (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

22,521

34,271

CURRENT ASSETS

Stocks

304,427

301,341

Debtors

5

353,177

426,169

Cash at bank and in hand

155,165

93,001

812,769

820,511

CREDITORS

Amounts falling due within one year

6

331,766

354,329

NET CURRENT ASSETS

481,003

466,182

TOTAL ASSETS LESS CURRENT LIABILITIES

503,524

500,453

CREDITORS

Amounts falling due after more than one year

7

-

18,182

NET ASSETS

503,524

482,271

CAPITAL AND RESERVES

Called up share capital

150,100

150,100

Retained earnings

353,424

332,171

SHAREHOLDERS' FUNDS

503,524

482,271

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

Burton 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.

Plant and machinery etc

-

50% on reducing balance and 33% on reducing balance

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. Debtors are reflected gross within current assets. The related factoring advance is reflected gross within current liabilities, unless there is a debit balance, which is included in cash at bank and in hand..

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

48,000

13,083

61,083

DEPRECIATION

At 1 October 2024

13,729

13,083

26,812

Charge for year

11,750

-

11,750

At 30 September 2025

25,479

13,083

38,562

NET BOOK VALUE

At 30 September 2025

22,521

-

22,521

At 30 September 2024

34,271

-

34,271

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

280,494

345,085

Directors' current accounts

39,853

45,561

Tax

21,645

21,645

Prepayments

11,185

13,878

353,177

426,169

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

18,182

27,273

Trade creditors

110,416

111,497

Social security and other taxes

57,393

53,102

Other creditors

128,879

125,857

Accrued expenses

16,896

36,600

331,766

354,329

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

18,182

8.	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

£

£

L J Howells

Balance outstanding at start of year

45,560

51,377

Amounts repaid

(5,708

)

(5,817

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

39,852

45,560