Company No: 08667933 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Martin Jones

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

08667933 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	7,481		9,974
		7,481		9,974
Current assets
Debtors	4	26,431		54,504
Cash at bank and in hand		30,120		72,321
		56,551		126,825
Creditors: amounts falling due within one year	5	( 40,661)		( 85,884)
Net current assets		15,890		40,941
Total assets less current liabilities		23,371		50,915
Net assets		23,371		50,915
Capital and reserves
Called-up share capital		100		100
Profit and loss account		23,271		50,815
Total shareholders' funds		23,371		50,915

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Gibbs Roofing Limited (registered number: 08667933) were approved and authorised for issue by the Director on 26 February 2026. They were signed on its behalf by:

Martin Jones Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Gibbs Roofing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Computer equipment	25 % reducing balance

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 September 2024	20,304		2,990		23,294
At 31 August 2025	20,304		2,990		23,294
Accumulated depreciation
At 01 September 2024	11,738		1,582		13,320
Charge for the financial year	2,141		352		2,493
At 31 August 2025	13,879		1,934		15,813
Net book value
At 31 August 2025	6,425		1,056		7,481
At 31 August 2024	8,566		1,408		9,974

4. Debtors

	2025		2024
	£		£
Trade debtors	6,465		2,999
Other debtors	19,966		51,505
	26,431		54,504

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	9,475		36,763
Taxation and social security	2,943		18,161
Other creditors	28,243		30,960
	40,661		85,884