County Roofing Contractors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05195591 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

County Roofing Contractors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

A Rowland

Mrs D L Rowland

SECRETARY:

Mrs D L Rowland

REGISTERED OFFICE:

Unit A3, Monument View

Summerfield Avenue

Chelston Business Park

Wellington

Somerset

TA21 9ND

REGISTERED NUMBER:

05195591 (England and Wales)

ACCOUNTANTS:

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

FIXED ASSETS

Tangible assets

4

170,156

174,275

CURRENT ASSETS

Stocks

11,721

2,947

Debtors

5

283,317

273,949

Investments

6

55

Cash at bank

103,123

170,451

398,216

447,402

CREDITORS

Amounts falling due within one year

7

15,980

13,982

NET CURRENT ASSETS

382,236

433,420

TOTAL ASSETS LESS CURRENT
LIABILITIES

552,392

607,695

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

552,390

607,693

SHAREHOLDERS' FUNDS

552,392

607,695

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

A Rowland - Director

1.	STATUTORY INFORMATION

County Roofing Contractors 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 as modified by the revaluation of certain assets.

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.

Tools & equipment

-

20% on reducing balance

Fixtures & fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Tools &

Fixtures

property

equipment

& fittings

£

COST OR VALUATION

At 1 September 2024

130,000

19,203

5,760

Additions

-

7,801

-

At 31 August 2025

130,000

27,004

5,760

DEPRECIATION

At 1 September 2024

-

15,743

3,827

Charge for year

-

2,252

290

At 31 August 2025

-

17,995

4,117

NET BOOK VALUE

At 31 August 2025

130,000

9,009

1,643

At 31 August 2024

130,000

3,460

1,933

Motor

Office

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 September 2024

62,576

2,602

220,141

Additions

-

458

8,259

At 31 August 2025

62,576

3,060

228,400

DEPRECIATION

At 1 September 2024

24,501

1,795

45,866

Charge for year

9,519

317

12,378

At 31 August 2025

34,020

2,112

58,244

NET BOOK VALUE

At 31 August 2025

28,556

948

170,156

At 31 August 2024

38,075

807

174,275

Cost or valuation at 31 August 2025 is represented by:

Freehold

Tools &

Fixtures

property

equipment

& fittings

£

Valuation in 2019

130,000

15,431

2,638

Valuation in 2020

-

816

696

Valuation in 2021

-

1,005

1,108

Valuation in 2022

-

585

1,168

Valuation in 2023

-

1,032

150

Valuation in 2024

-

334

-

Valuation in 2025

-

7,801

-

130,000

27,004

5,760

Motor

Office

vehicles

equipment

Totals

£

Valuation in 2019

45,987

1,340

195,396

Valuation in 2020

-

241

1,753

Valuation in 2021

-

2,113

Valuation in 2022

4,495

136

6,384

Valuation in 2023

-

426

1,608

Valuation in 2024

12,094

459

12,887

Valuation in 2025

-

458

8,259

62,576

3,060

228,400

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

3,664

20,186

Other debtors

279,653

253,763

283,317

273,949

6.	CURRENT ASSET INVESTMENTS

31.8.25

31.8.24

£

Unlisted investments

55

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

645

580

Taxation and social security

13,208

11,296

Other creditors

2,127

2,106

15,980

13,982

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

A Rowland

Balance outstanding at start of year

(99

)

(144

)

Amounts advanced

9,912

8,945

Amounts repaid

(9,825

)

(8,900

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(12

)

(99

)

Mrs D L Rowland

Balance outstanding at start of year

(98

)

(143

)

Amounts advanced

9,911

8,945

Amounts repaid

(9,825

)

(8,900

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(12

)

(98

)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages two to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................