Bakes Roofing Limited - Filleted accounts

Registered number

04579948

Bakes Roofing Limited

Filleted Accounts

30 November 2025

Bakes Roofing Limited
Registered number: 04579948
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		79,175			95,519

Current assets
Stocks		2,300			1,600
Debtors	5	145,664			97,328
Cash at bank and in hand		29,606			86,827
		177,570			185,755

Creditors: amounts falling due within one year	6	(177,263)			(190,653)

Net current assets/(liabilities)			307			(4,898)

Total assets less current liabilities			79,482			90,621

Creditors: amounts falling due after more than one year	7		(2,293)			(11,463)

Provisions for liabilities			(15,044)			(20,193)

Net assets			62,145			58,965

Capital and reserves
Called up share capital			6			6
Profit and loss account			62,139			58,959

Shareholders' funds			62,145			58,965

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies' regime. The statement of income and retained earnings has not been delivered to the Registrar of Companies.



……………………………………
K Bakes
Director
Approved by the board on 13 May 2026

Bakes Roofing Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied:

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, Section 1A (small entities). There have been no material departures from that standard.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulated amortisation and impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% on reducing balance
	Motor vehicles	10% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the 'first in first out' method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			11.83		13.17


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 December 2024					30,000
	At 30 November 2025					30,000

	Amortisation
	At 1 December 2024					30,000
	At 30 November 2025					30,000

	Net book value
	At 30 November 2025					-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	13,032		152,073		165,105
	Disposals	-		(15,774)		(15,774)
	At 30 November 2025	13,032		136,299		149,331

	Depreciation
	At 1 December 2024	7,469		62,117		69,586
	Charge for the year	556		8,243		8,799
	On disposals	-		(8,229)		(8,229)
	At 30 November 2025	8,025		62,131		70,156

	Net book value
	At 30 November 2025	5,007		74,168		79,175
	At 30 November 2024	5,563		89,956		95,519


5	Debtors			2025		2024
£					£

	Trade debtors			98,772		66,405
	Other debtors			46,892		30,923
				145,664		97,328


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			9,171		9,171
	Trade creditors			17,300		12,461
	Taxation and social security costs			25,114		55,864
	Other creditors			125,678		113,157
				177,263		190,653


7	Creditors: amounts falling due after more than one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			2,293		11,463


8	Other financial commitments			2025		2024
£					£

	Total future minimum payments under non-cancellable operating leases			6,734		12,121


9	Other information

	Bakes Roofing Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP.