REGISTERED NUMBER: 04621744 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Headington Roofing Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

G Headington

REGISTERED OFFICE:

55 Kings Head Lane

Bishopsworth

Bristol

BS13 7DB

REGISTERED NUMBER:

04621744 (England and Wales)

ACCOUNTANTS:

P B Accountancy Ltd

17 Duckmoor Road

Ashton

Bristol

BS3 2DD

FIXED ASSETS

Tangible assets

4

57,107

88,013

CURRENT ASSETS

Stocks

40,300

15,000

Debtors

5

43,516

53,536

Cash at bank and in hand

38,463

40,569

122,279

109,105

CREDITORS

Amounts falling due within one year

6

48,286

26,624

NET CURRENT ASSETS

73,993

82,481

TOTAL ASSETS LESS CURRENT LIABILITIES

131,100

170,494

CREDITORS

Amounts falling due after more than one year

7

16,992

28,300

NET ASSETS

114,108

142,194

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

114,106

142,192

SHAREHOLDERS' FUNDS

114,108

142,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2026 and were signed by:

G Headington - Director

1.	STATUTORY INFORMATION

Headington Roofing Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 15% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

143,395

Additions

867

At 31 December 2025

144,262

DEPRECIATION

At 1 January 2025

55,382

Charge for year

31,773

At 31 December 2025

87,155

NET BOOK VALUE

At 31 December 2025

57,107

At 31 December 2024

88,013

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

96,399

DEPRECIATION

At 1 January 2025

24,100

Charge for year

24,100

At 31 December 2025

48,200

NET BOOK VALUE

At 31 December 2025

48,199

At 31 December 2024

72,299

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

35,183

42,842

Other debtors

8,333

10,694

43,516

53,536

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

11,298

11,288

Trade creditors

2,364

3,421

Taxation and social security

31,373

7,166

Other creditors

3,251

4,749

48,286

26,624

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

16,992

28,300

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

G Headington

Balance outstanding at start of year

(2,499

)

(2,684

)

Amounts repaid

(62,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(946

)

(2,499

)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is G Headington.