REGISTERED NUMBER: 13898066 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

PURE METAL ROOFING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Riley

S Taylor

REGISTERED OFFICE:

123 Liverpool Film Studios

105 Boundary Street

Liverpool

L5 9YJ

REGISTERED NUMBER:

13898066 (England and Wales)

ACCOUNTANTS:

Robert Miller & Co.

Chartered Accountants

43a Front Street

Cleadon Village

Sunderland

SR6 7PG

FIXED ASSETS

Tangible assets

3

9,023

11,543

CURRENT ASSETS

Debtors

4

206,568

129,631

Cash at bank

3,023

2,468

209,591

132,099

CREDITORS

Amounts falling due within one year

5

263,499

189,570

NET CURRENT LIABILITIES

(53,908

)

(57,471

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,885

)

(45,928

)

PROVISIONS FOR LIABILITIES

1,714

2,193

NET LIABILITIES

(46,599

)

(48,121

)

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

(46,899

)

(48,421

)

SHAREHOLDERS' FUNDS

(46,599

)

(48,121

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

N Riley - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

14,035

7,500

21,535

DEPRECIATION

At 1 March 2025

6,711

3,281

9,992

Charge for year

1,465

1,055

2,520

At 28 February 2026

8,176

4,336

12,512

NET BOOK VALUE

At 28 February 2026

5,859

3,164

9,023

At 28 February 2025

7,324

4,219

11,543

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

123,687

91,945

Other debtors

82,881

37,686

206,568

129,631

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

176,386

81,778

Taxation and social security

22,626

21,663

Other creditors

64,487

86,129

263,499

189,570