Holwin Roofing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14277520

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,500		5,000
Tangible Assets	5		15,244		13,047

			19,744		18,047
CURRENT ASSETS
Debtors	6	4,800		3,234
Cash at bank and in hand		44,721		50,928

		49,521		54,162
Creditors: Amounts Falling Due Within One Year	7	(34,731 )		(40,526 )

NET CURRENT ASSETS (LIABILITIES)			14,790		13,636

TOTAL ASSETS LESS CURRENT LIABILITIES			34,534		31,683

Creditors: Amounts Falling Due After More Than One Year	8		(7,667 )		(11,667 )

NET ASSETS			26,867		20,016

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			26,857		20,006

SHAREHOLDERS' FUNDS			26,867		20,016

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Holwin Roofing Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Carl Winder

Director

15/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Holwin Roofing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14277520 . The registered office is 61 Stanifield Lane, Farington, Leyland, Lancashire, PR25 4UD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% S/L
Motor Vehicles	20% S/L

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Holwin Roofing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	5,000

As at 31 August 2025	5,000

Amortisation
As at 1 September 2024	-
Provided during the period	500

As at 31 August 2025	500

Net Book Value
As at 31 August 2025	4,500

As at 1 September 2024	5,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2024	13,014	6,000	19,014
Additions	-	7,500	7,500

As at 31 August 2025	13,014	13,500	26,514

...CONTINUED

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Holwin Roofing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	4,767	1,200	5,967
Provided during the period	2,603	2,700	5,303

As at 31 August 2025	7,370	3,900	11,270

Net Book Value
As at 31 August 2025	5,644	9,600	15,244

As at 1 September 2024	8,247	4,800	13,047

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,800	3,234

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	16,774	11,266
Corporation tax	6,158	18,067
Other taxes and social security	3,145	1,190
VAT	6,168	7,870
Net wages	1,081	1,049
Other creditors	74	-
Accruals and deferred income	1,222	1,058
Directors' loan accounts	109	26

	34,731	40,526

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	7,667	11,667

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

10. Directors Advances, Credits and Guarantees

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Holwin Roofing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Dividends paid to directors

	2025	2024
	£	£
Miss Carly Sumner	20,500	9,000
Mr Carl Winder	20,600	39,100

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