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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
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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
20,259 
6,859 
Investment property
399,396 
399,396 
419,655 
406,255 
Current assets
Inventories
1,000 
1,000 
Debtors
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
(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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