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COMPANY REGISTRATION NUMBER: 09253437

Goldcrest Roofing Services Limited

Filleted Unaudited Financial Statements

30 June 2025

Goldcrest Roofing Services Limited

Financial Statements

Year ended 30 June 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Goldcrest Roofing Services Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 36,582 |  | 20,844

Current assets

Stocks | 10,000 |  | 10,000 |
Debtors | 6 | 701,493 |  | 650,832 |
Cash at bank and in hand | 2,907 |  | 26,502 |
| --------- |  | --------- |
| 714,400 |  | 687,334 |

Creditors: amounts falling due within one year | 7 | 554,155 |  | 501,459 |
| --------- |  | --------- |
Net current assets |  | 160,245 |  | 185,875
|  | --------- |  | ---------
Total assets less current liabilities |  | 196,827 |  | 206,719

Creditors: amounts falling due after more than one year | 8 |  | 9,956 |  | 40,772

Provisions

Taxation including deferred tax |  | 6,906 |  | –
|  | --------- |  | ---------
Net assets |  | 179,965 |  | 165,947
|  | --------- |  | ---------

Capital and reserves

Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  | 179,865 |  | 165,847
|  | --------- |  | ---------
Shareholders funds |  | 179,965 |  | 165,947
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Goldcrest Roofing Services Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

M W Bloomfield
Director

Company registration number: 09253437

Goldcrest Roofing Services Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicle | - | 20% reducing balance
| Computer equipment | - | 20 % straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Stock and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. An element of profit is included in the valuation of work in progress.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 6 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 July 2024 | 54,915 | 6,966 | 61,881
Additions | 20,000 | 960 | 20,960
| -------- | ------- | --------
At 30 June 2025 | 74,915 | 7,926 | 82,841
| -------- | ------- | --------
Depreciation |  |  |
At 1 July 2024 | 36,920 | 4,117 | 41,037
Charge for the year | 4,266 | 956 | 5,222
| -------- | ------- | --------
At 30 June 2025 | 41,186 | 5,073 | 46,259
| -------- | ------- | --------
Carrying amount |  |  |
At 30 June 2025 | 33,729 | 2,853 | 36,582
| -------- | ------- | --------
At 30 June 2024 | 17,995 | 2,849 | 20,844
| -------- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 621,211 | 560,303
Corporation tax recoverable | – | 850
Value Added Tax | 80,282 | 89,679
| --------- | ---------
| 701,493 | 650,832
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 32,138 | 33,460
Trade creditors | 291,270 | 250,684
Accruals and deferred income | 6,861 | 6,159
Corporation tax | 51,152 | 35,947
Social security and other taxes | 22,542 | 10,075
Director loan accounts | 48,753 | 18,753
Amounts due to related party | 98,911 | 133,488
Other creditors | 2,528 | 12,893
| --------- | ---------
| 554,155 | 501,459
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,956 | 40,772
| ------- | --------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

10. Related party transactions
At the year end the company owed £98,911 (2024 - £133,488) to a related company. The related company is a company in which the directors have an interest. At the year end the company owed its directors £48,753 (2024- £18,753) which is shown amongst creditors.