REGISTERED NUMBER: 13905847 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

S G Elliott Roofing Contractors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Elliott

Mrs J Elliott

REGISTERED OFFICE:

Unit 4D, Lansbury Buisness Estate

102 Lower Guildford Road

Knaphill

Woking

Surrey

GU21 2EP

REGISTERED NUMBER:

13905847 (England and Wales)

ACCOUNTANTS:

CSL Partnership (Woking) Limited

Atlantic House

Unit 4D Lansbury Business Estate

102 Lower Guildford Road, Knaphill

Woking

Surrey

GU21 2EP

FIXED ASSETS

Property, plant and equipment

4

22,110

26,870

CURRENT ASSETS

Debtors

5

11,379

11,913

Cash at bank

79,279

57,427

90,658

69,340

CREDITORS

Amounts falling due within one year

6

(74,403

)

(68,939

)

NET CURRENT ASSETS

16,255

401

TOTAL ASSETS LESS CURRENT LIABILITIES

38,365

27,271

PROVISIONS FOR LIABILITIES

(5,198

)

(5,914

)

NET ASSETS

33,167

21,357

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

33,165

21,355

33,167

21,357

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 19 May 2026 and were signed on its behalf by:

S Elliott - Director

1.	STATUTORY INFORMATION

S G Elliott Roofing Contractors Ltd 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

Revenue 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

3,964

36,990

2,554

43,508

Additions

1,585

-

1,533

3,118

Disposals

(450

)

-

-

(450

)

At 31 March 2026

5,099

36,990

4,087

46,176

DEPRECIATION

At 1 April 2025

1,999

12,529

2,110

16,638

Charge for year

840

6,115

733

7,688

Eliminated on disposal

(260

)

-

-

(260

)

At 31 March 2026

2,579

18,644

2,843

24,066

NET BOOK VALUE

At 31 March 2026

2,520

18,346

1,244

22,110

At 31 March 2025

1,965

24,461

444

26,870

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

7,500

3,840

Amounts recoverable on contract

2,475

-

Other debtors

1,404

8,073

11,379

11,913

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

150

11,847

Taxation and social security

34,704

19,929

Other creditors

39,549

37,163

74,403

68,939