IRIS Accounts Production v26.1.0.640 08432245 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08432245 2024-09-30 08432245 2025-09-30 08432245 2024-10-01 2025-09-30 08432245 2023-09-30 08432245 2023-10-01 2024-09-30 08432245 2024-09-30 08432245 ns15:EnglandWales 2024-10-01 2025-09-30 08432245 ns14:PoundSterling 2024-10-01 2025-09-30 08432245 ns10:Director1 2024-10-01 2025-09-30 08432245 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08432245 ns10:SmallEntities 2024-10-01 2025-09-30 08432245 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08432245 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 08432245 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08432245 ns10:FullAccounts 2024-10-01 2025-09-30 08432245 ns10:Director2 2024-10-01 2025-09-30 08432245 ns10:RegisteredOffice 2024-10-01 2025-09-30 08432245 ns5:CurrentFinancialInstruments 2025-09-30 08432245 ns5:CurrentFinancialInstruments 2024-09-30 08432245 ns5:Non-currentFinancialInstruments 2025-09-30 08432245 ns5:Non-currentFinancialInstruments 2024-09-30 08432245 ns5:ShareCapital 2025-09-30 08432245 ns5:ShareCapital 2024-09-30 08432245 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 08432245 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08432245 ns5:FurnitureFittings 2024-10-01 2025-09-30 08432245 ns5:MotorVehicles 2024-10-01 2025-09-30 08432245 ns5:ComputerEquipment 2024-10-01 2025-09-30 08432245 ns5:FurnitureFittings 2024-09-30 08432245 ns5:MotorVehicles 2024-09-30 08432245 ns5:ComputerEquipment 2024-09-30 08432245 ns5:FurnitureFittings 2025-09-30 08432245 ns5:MotorVehicles 2025-09-30 08432245 ns5:ComputerEquipment 2025-09-30 08432245 ns5:FurnitureFittings 2024-09-30 08432245 ns5:MotorVehicles 2024-09-30 08432245 ns5:ComputerEquipment 2024-09-30 08432245 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 08432245 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08432245 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 08432245 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30

REGISTERED NUMBER: 08432245 (England and Wales)

DENT ROOFING SERVICES LTD

Unaudited Financial Statements for the Year Ended 30 September 2025

DENT ROOFING SERVICES LTD (REGISTERED NUMBER: 08432245)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

DENT ROOFING SERVICES LTD

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | J Mackin

| I Rhodes

| REGISTERED OFFICE: | Granville House

| 2 Tettenhall Road

| Wolverhampton

| West Midlands

| WV1 4SB

| REGISTERED NUMBER: | 08432245 (England and Wales)

| ACCOUNTANTS: | Lancaster Haskins Limited

| Granville House

| 2 Tettenhall Road

| Wolverhampton

| West Midlands

| WV1 4SB

DENT ROOFING SERVICES LTD (REGISTERED NUMBER: 08432245)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 176,706 |  | 517,180 |  |

CURRENT ASSETS

Stocks | 5 | 9,500 |  | 7,100 |  |

Debtors | 6 | 425,468 |  | 416,917 |  |

Cash at bank and in hand | 127,812 |  | 80,610 |  |

562,780 |  | 504,627 |  |

CREDITORS

Amounts falling due within one year | 7 | 534,217 |  | 707,038 |  |

NET CURRENT ASSETS/(LIABILITIES) | 28,563 |  | (202,411 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 205,269 |  | 314,769 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (6,667 | ) |

PROVISIONS FOR LIABILITIES | (37,311 | ) | (126,066 | ) |

NET ASSETS | 167,958 |  | 182,036 |  |

CAPITAL AND RESERVES

Called up share capital | 144 |  | 144 |  |

Retained earnings | 167,814 |  | 181,892 |  |

SHAREHOLDERS' FUNDS | 167,958 |  | 182,036 |  |

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.

DENT ROOFING SERVICES LTD (REGISTERED NUMBER: 08432245)

Balance Sheet - continued

30 September 2025

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 15 April 2026 and were signed on its behalf by:

J Mackin - Director

DENT ROOFING SERVICES LTD (REGISTERED NUMBER: 08432245)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Dent Roofing Services Ltd 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

| Turnover

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

| Turnover represents amounts invoiced to customers for services provided net of trade discounts and value added tax.

| The amount of turnover recognised reflects the company's right to payment which is based on the valuations of work completed subsequently agreed with customers through an application process.

| Where additional work is performed prior to the year end but not applied for, an estimate is made based on the same process.

| Retention monies are recognised as turnover and debtors to the extent that they are considered virtually certain as recoverable.

| 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 | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% 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.

DENT ROOFING SERVICES LTD (REGISTERED NUMBER: 08432245)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2024 - 20 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 10,695 |  | 633,627 |  | 7,044 |  | 651,366 |  |

| Additions | 1,167 |  | 72,709 |  | 2,752 |  | 76,628 |  |

| Disposals | - |  | (441,688 | ) | - |  | (441,688 | ) |

| At 30 September 2025 | 11,862 |  | 264,648 |  | 9,796 |  | 286,306 |  |

| DEPRECIATION

| At 1 October 2024 | 10,186 |  | 121,085 |  | 2,915 |  | 134,186 |  |

| Charge for year | 630 |  | 77,980 |  | 1,586 |  | 80,196 |  |

| Eliminated on disposal | - |  | (104,782 | ) | - |  | (104,782 | ) |

| At 30 September 2025 | 10,816 |  | 94,283 |  | 4,501 |  | 109,600 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,046 |  | 170,365 |  | 5,295 |  | 176,706 |  |

| At 30 September 2024 | 509 |  | 512,542 |  | 4,129 |  | 517,180 |  |

DENT ROOFING SERVICES LTD (REGISTERED NUMBER: 08432245)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | STOCKS

| 30.9.25 |  | 30.9.24

£ | £ |

| Stock and WIP | 9,500 |  | 7,100 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 235,410 |  | 260,393 |  |

| Amounts owed by group undertakings | 145,625 |  | 123,562 |  |

| Other debtors | 16,456 |  | 14,880 |  |

| Prepayments | 27,977 |  | 18,082 |  |

425,468 |  | 416,917 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 6,667 |  | 10,000 |  |

| Other loans | 68,295 |  | - |  |

| Hire purchase contracts | - |  | 87,967 |  |

| Trade creditors | 161,849 |  | 352,105 |  |

| Social security and other taxes | 181,339 |  | 130,793 |  |

| VAT | 94,334 |  | 94,966 |  |

| Amounts due to related party | - |  | 10,727 |  |

| Accrued expenses | 21,733 |  | 20,480 |  |

534,217 |  | 707,038 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans - 1-2 years | - |  | 6,667 |  |

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party during the year under review was the directors.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Dent Roofing Services Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dent Roofing Services Ltd for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Dent Roofing Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dent Roofing Services Ltd. You consider that Dent Roofing Services Ltd 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 financial statements of Dent Roofing Services Ltd. 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 financial statements.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

15 April 2026