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JAMIE BROWN ROOFING & LEADWORK LIMITED

Registered Number
07327715
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

JAMIE BROWN ROOFING & LEADWORK LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | BROWN, Jamie
| BROWN, Katrina Jayne

Registered Address | 11 Northfield Road
| Ilfracombe
| EX34 8AL

Registered Number | 07327715 (England and Wales)

JAMIE BROWN ROOFING & LEADWORK LIMITED
Statement of Financial Position
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 4 |  |  | - |  |  |  | 800
Tangible assets | 5 |  |  | 102,095 |  |  |  | 731,053
|  |  |  | 102,095 |  |  |  | 731,853
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 784,738 |  |  |  | 61,522 |  |
Debtors |  | 43,658 |  |  |  | 53,050 |  |
Cash at bank and on hand |  | 63,612 |  |  |  | 121,024 |  |
|  | 892,008 |  |  |  | 235,596 |  |
Creditors amounts falling due within one year | 7 | (362,590) |  |  |  | (383,938) |  |
Net current assets (liabilities) |  |  |  | 529,418 |  |  |  | (148,342)
Total assets less current liabilities |  |  |  | 631,513 |  |  |  | 583,511
Creditors amounts falling due after one year | 8 |  |  | (37,166) |  |  |  | (44,194)
Provisions for liabilities | 10 |  |  | (14,528) |  |  |  | (47,564)
Net assets |  |  |  | 579,819 |  |  |  | 491,753
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 579,817 |  |  |  | 491,751
Shareholders' funds |  |  |  | 579,819 |  |  |  | 491,753

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 March 2026, and are signed on its behalf by:
BROWN, Jamie Director
BROWN, Katrina Jayne Director Registered Company No. 07327715

JAMIE BROWN ROOFING & LEADWORK LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 11 |  | 9

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 10,000 |  | 10,000
| At 31 July 25 | 10,000 |  | 10,000
| Amortisation and impairment
| At 01 August 24 | 9,200 |  | 9,200
| Charge for year | 800 |  | 800
| At 31 July 25 | 10,000 |  | 10,000
| Net book value
| At 31 July 25 | - |  | -
| At 31 July 24 | 800 |  | 800

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 604,623 |  | 62,755 |  | 136,298 |  | 5,946 |  | 809,622
| Additions | - |  | 3,837 |  | 6,995 |  | 59 |  | 10,891
| Disposals | - |  | - |  | (6,000) |  | - |  | (6,000)
| Transfers | (604,623) |  | (32,649) |  | - |  | (166) |  | (637,438)
| At 31 July 25 | - |  | 33,943 |  | 137,293 |  | 5,839 |  | 177,075
| Depreciation and impairment
| At 01 August 24 | 22,048 |  | 14,046 |  | 39,408 |  | 3,067 |  | 78,569
| Charge for year | - |  | 3,853 |  | 23,067 |  | 437 |  | 27,357
| On disposals | - |  | - |  | (1,375) |  | - |  | (1,375)
| Other adjustments | (22,048) |  | (7,357) |  | - |  | (166) |  | (29,571)
| At 31 July 25 | - |  | 10,542 |  | 61,100 |  | 3,338 |  | 74,980
| Net book value
| At 31 July 25 | - |  | 23,401 |  | 76,193 |  | 2,501 |  | 102,095
| At 31 July 24 | 582,575 |  | 48,709 |  | 96,890 |  | 2,879 |  | 731,053

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 707,980 |  | 8,172
| Work in progress | 76,758 |  | 53,350
| Total | 784,738 |  | 61,522

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 28,323 |  | 12,793
| Taxation and social security | 53,419 |  | 82,149
| Finance lease and HP contracts | 6,833 |  | 6,833
| Other creditors | 274,015 |  | 282,163
| Total | 362,590 |  | 383,938

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 37,166 |  | 44,194
| Total | 37,166 |  | 44,194

9. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 43,999 |  | 51,028

10. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 14,528 |  | 47,564
| Total | 14,528 |  | 47,564

11. | Related party transactions
--- | ---
| The directors continue to support the company, the directors current account continues to be in credit and is detailed below. Mr J Brown Balance as at 31 July 2025 £132,789 Balance as at 31 July 2024 £132,934 Mrs K Brown Balance as at 31 July 2025 £132,790 Balance as at 31 July 2024 £132,935 Intercompany Loan During the previous year the company made an intercompany loan to Seaview Developments SW Limited of £20,000, this loan remains outstanding and a further loan of £1,000 was made during the year end 31 July 2025. The total loan is included in other receivables, along with a provision for interest receivable. The loan is made on an interest free, repayable on demand basis. Mr J Brown & Mrs K Brown own 51% and 49% retrospectively of the ordinary share capital of Seaview Developments SW Limited and as connected persons have joint control of this company. Associated Companies Jamie Brown Roofing & Leadwork Limited and Seaview Development SW Limited are associated companies, as they are both under control by Mr J Brown and Mrs K Brown. They have been associated companies since Seaview Developments SW Limited incorporation being 8 April 2024. Closing work in progress includes a provision of £43,569 for work done but not yet invoiced to Seaview Developments SW Limited.

12. | Controlling party
--- | ---
| Mr J Brown & Mrs K Brown each own 50% of the ordinary share capital and as connected persons have joint control of the company.