Company registration number: 06174290
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Devereux Roofing Services Ltd.
Pages for filing with the Registrar
Company registration number: 06174290
Devereux Roofing Services Ltd.
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 9,795 12,499
9,795 12,499
Current assets
Stocks 1,750 -
Debtors 5 4,897 3,485
Cash at bank and in hand 29,866 16,741
36,513 20,226
Creditors: amounts falling due within one
year 		6 (20,015) (12,357)
Net current assets 16,498 7,869
Total assets less current liabilities 26,293 20,368
NET ASSETS 26,293 20,368
Capital and reserves
Called up share capital 100 100
Profit and loss account 26,193 20,268
TOTAL EQUITY 26,293 20,368
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06174290
Devereux Roofing Services Ltd.
Balance sheet - continued
as at 31 March 2026
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 20 May 2026 and signed on its behalf by:
Mr R Devereux, Director
20 May 2026
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Devereux Roofing Services Ltd.
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Devereux Roofing Services Ltd. is a private company registered in England and Wales. Its registered number is 06174290. The company is limited by shares. Its registered office is 29 Phillips Field Road, Great Cornard, Sudbury, Suffolk, CO10 0JH.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Fixed Assets:
Plant and Machinery - 25% reducing balance
Motor Vehicles - 25% reducing balance
Office Equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
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Devereux Roofing Services Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 3).
4 Tangible fixed assets
Fixed Assets
£
Cost
At 1 April 2025 20,294
Additions 476
Disposals (897)
At 31 March 2026 19,873
Depreciation
At 1 April 2025 7,795
Charge for year 3,154
Eliminated on disposal (871)
At 31 March 2026 10,078
Net book value
At 31 March 2026 9,795
At 31 March 2025 12,499
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Devereux Roofing Services Ltd.
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Debtors
2026 2025
£ £
Trade debtors 1,715 1,620
Other debtors 1,682 130
Prepayments and accrued income 1,500 1,735
4,897 3,485
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 2,606 2,652
Other creditors 945 1,554
Taxation 11,258 5,372
VAT payable 3,706 1,559
Accruals and deferred income 1,500 1,220
20,015 12,357
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