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Company Registration No. 04096442 (England and Wales)
G A Evans Roofing Contractors Limited Unaudited accounts for the year ended 31 October 2025
G A Evans Roofing Contractors Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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G A Evans Roofing Contractors Limited Company Information for the year ended 31 October 2025
Director
Gillian Evans
Company Number
04096442 (England and Wales)
Registered Office
3 St Laurence Court Longframlington Morpeth NE65 8BP England
Accountants
AB Northern Accounting Limited 1 Jackson Close Seaton Delaval Whitley Bay Tyne & Wear NE25 0PL
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G A Evans Roofing Contractors Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
20,259
6,859
Investment property
5
399,396
399,396
419,655
406,255
Current assets
Inventories
1,000
1,000
Debtors
6
35,410
30,777
Cash at bank and in hand
486,568
415,509
522,978
447,286
Creditors: amounts falling due within one year
7
(44,432)
(6,471)
Net current assets
478,546
440,815
Net assets
898,201
847,070
Capital and reserves
Called up share capital
2
2
Profit and loss account
898,199
847,068
Shareholders' funds
898,201
847,070
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 May 2026 and were signed on its behalf by
Gillian Evans Director Company Registration No. 04096442
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G A Evans Roofing Contractors Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
G A Evans Roofing Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 04096442. The registered office is 3 St Laurence Court, Longframlington, Morpeth, NE65 8BP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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G A Evans Roofing Contractors Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
9,284
28,339
14,511
52,134
Additions
-
15,083
-
15,083
At 31 October 2025
9,284
43,422
14,511
67,217
Depreciation
At 1 November 2024
8,664
23,458
13,153
45,275
Charge for the year
124
1,220
339
1,683
At 31 October 2025
8,788
24,678
13,492
46,958
Net book value
At 31 October 2025
496
18,744
1,019
20,259
At 31 October 2024
620
4,881
1,358
6,859
5
Investment property
2025
£
Fair value at 1 November 2024
399,396
At 31 October 2025
399,396
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
14,839
10,206
Other debtors
20,571
20,571
35,410
30,777
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
6,735
1,165
Taxes and social security
15,713
2,536
Loans from directors
20,384
1,170
Accruals
1,600
1,600
44,432
6,471
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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