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Filleted
Registration number: 06364079

M & S D P Roofing Contractors Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

M & S D P 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 11

M & S D P Roofing Contractors Limited

Company Information

Directors | Mr N J Gerson Mr N D Banner

Registered office | 12 Ellis Avenue Haverfordwest SA61 1NT

M & S D P Roofing Contractors Limited

Directors' Report for the Year Ended 30 September 2025

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

Directors of the company

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

Mr N J Gerson

Mr N D Banner

Principal activity

The principal activity of the company is Roofing

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 by the Board on 31 March 2026 and signed on its behalf by:

......................................... Mr N D Banner Director |  |

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
M & S D P Roofing Contractors Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M & S D P Roofing Contractors Limited for the year ended 30 September 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are disclosed and available at the following website https://www.accaglobal.com/gb/en/about-us/regulation/rulebook.html.

This report is made solely to the Board of Directors of M & S D P 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 M & S D P Roofing Contractors Limited and state those matters that we have agreed to state to the Board of Directors of M & S D P Roofing Contractors Limited, as a body, in this report in accordance with the requirements of the ACCA as detailed at the following website http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M & S D P 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 M & S D P 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 M & S D P Roofing Contractors Limited. You consider that M & S D P 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 M & S D P 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.

......................................
LHP Accountants Ltd
Chartered Certified Accountants
1st Floor
Agriculture House
Winch Lane
Haverfordwest
Pembrokeshire
SA61 1RW

31 March 2026

M & S D P Roofing Contractors Limited

(Registration number: 06364079)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 27,909 | 30,804
Other financial assets |  | 10,000 | 10,000
|  | 37,909 | 40,804
Current assets |  |  |
Stocks |  | 4,750 | 4,900
Debtors | 5 | 1,533 | 4,904
Cash at bank and in hand |  | 69,183 | 81,599
|  | 75,466 | 91,403
Creditors: Amounts falling due within one year | 6 | (64,368) | (86,451)
Net current assets |  | 11,098 | 4,952
Total assets less current liabilities |  | 49,007 | 45,756
Creditors: Amounts falling due after more than one year | 6 | (632) | (3,281)
Provisions for liabilities |  | (6,978) | (7,701)
Net assets |  | 41,397 | 34,774
Capital and reserves |  |  |
Called up share capital | 7 | 202 | 202
Retained earnings |  | 41,195 | 34,572
Shareholders' funds |  | 41,397 | 34,774

For the financial year ending 30 September 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 and 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 and Directors' Report.

M & S D P Roofing Contractors Limited

(Registration number: 06364079)
Balance Sheet as at 30 September 2025

Approved and authorised by the Board on 31 March 2026 and signed on its behalf by:

......................................... Mr N D Banner Director |  |

M & S D P Roofing Contractors Limited

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

1 | General information

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

The address of its registered office is:
12 Ellis Avenue
Haverfordwest
SA61 1NT

These financial statements were authorised for issue by the Board on 31 March 2026.

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.

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.

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.

M & S D P Roofing Contractors Limited

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

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
Motor vehicles | 10% Reducing balance
Plant and machinery | 10% Reducing balance
Office equipment | 10% Reducing balance

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.

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.

M & S D P Roofing Contractors Limited

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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 4 (2024 - 7).

M & S D P Roofing Contractors Limited

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

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 9,456 | 1,011 | 68,045 | 78,512
Additions | 200 | - | - | 200
At 30 September 2025 | 9,656 | 1,011 | 68,045 | 78,712
Depreciation
At 1 October 2024 | 5,516 | 716 | 41,476 | 47,708
Charge for the year | 408 | 30 | 2,657 | 3,095
At 30 September 2025 | 5,924 | 746 | 44,133 | 50,803
Carrying amount
At 30 September 2025 | 3,732 | 265 | 23,912 | 27,909
At 30 September 2024 | 3,940 | 295 | 26,569 | 30,804

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,350 | 4,400
Prepayments | 183 | 504
| 1,533 | 4,904

M & S D P Roofing Contractors Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts |  | 2,769 | 2,769
Trade creditors |  | 15,712 | 51,227
Taxation and social security |  | 4,777 | 2,726
Directors' loan accounts |  | 14,931 | 11,437
Outstanding defined contribution pension costs |  | 228 | 332
Other creditors |  | 301 | -
Corporation tax liability |  | 25,650 | 17,960
|  | 64,368 | 86,451

M & S D P Roofing Contractors Limited

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

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 632 | 3,281

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 200 | 200 | 200 | 200
Ordinary A share of £1 each | 1 | 1 | 1 | 1
Ordinary B share of £1 each | 1 | 1 | 1 | 1
| 202 | 202 | 202 | 202

8 | Related party transactions

Transactions with directors

2025 | At 1 October 2024 £ | Advances to director £ | At 30 September 2025 £
Mr N J Gerson
Interest free loan with no fixed repayment term | (4,965) | (1,650) | (6,614)
Mr N D Banner
Interest free loan with no fixed repayment term | (6,472) | (1,844) | (8,316)

2024 | At 1 October 2023 £ | Advances to director £ | At 30 September 2024 £
Mr N J Gerson
Interest free loan with no fixed repayment term | (66) | (4,899) | (4,965)
Mr N D Banner
Interest free loan with no fixed repayment term | (1,603) | (4,869) | (6,472)