REGISTERED NUMBER: 06357141 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

WINCHCOMBE ROOF TILES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D A Cook

J L Cook

SECRETARY:

J L Cook

REGISTERED OFFICE:

Saberton Farm

Beckford Road

Dumbleton

Evesham

WR11 7QW

REGISTERED NUMBER:

06357141 (England and Wales)

ACCOUNTANTS:

Miles Griffon Limited

Accountants

11 Griffon Close

Quedgeley

Gloucester

Gloucestershire

GL2 4NQ

FIXED ASSETS

Tangible assets

5

2

2,784

CURRENT ASSETS

Stocks

45,055

55,460

Debtors

6

11,738

34,106

Cash at bank

39,637

6,627

96,430

96,193

CREDITORS

Amounts falling due within one year

7

11,495

15,930

NET CURRENT ASSETS

84,935

80,263

TOTAL ASSETS LESS CURRENT LIABILITIES

84,937

83,047

CREDITORS

Amounts falling due after more than one year

8

141,764

146,764

NET LIABILITIES

(56,827

)

(63,717

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(56,927

)

(63,817

)

SHAREHOLDERS' FUNDS

(56,827

)

(63,717

)

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 26 May 2026 and were signed on its behalf by:

D A Cook - Director

1.	STATUTORY INFORMATION

Winchcombe Roof Tiles 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

As can be seen from the Balance Sheet on page 4, the company has net liabilities of £56,827. The directors have prepared cashflow forecasts and have confirmed their intention to provide ongoing financial support to the company for at least 12 months from the date of approval of the accounts.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimations and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical cost experience and other factors that are considered relevant.Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Significant judgements and estimates

No significant judgements have been made by management in preparing these financial statements. No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those identified in these accounting policies.

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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Stocks

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

Financial instruments

The company's financial instruments comprise short term loans from the directors and their associated companies. The main purpose of these financial instruments is to fund the company's operations. The company has other financial instruments such as trade debtors and trade creditors which arise directly from operations.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

110,358

1,188

111,546

DEPRECIATION

At 1 September 2024

107,575

1,187

108,762

Charge for year

2,782

-

2,782

At 31 August 2025

110,357

1,187

111,544

NET BOOK VALUE

At 31 August 2025

1

1

2

At 31 August 2024

2,783

1

2,784

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,158

9,301

Other debtors

9,580

24,805

11,738

34,106

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10

3,156

Taxation and social security

2,390

2,011

Other creditors

9,095

10,763

11,495

15,930

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

141,764

146,764

Other creditors include a loan from the directors and a loan from companies under the control of the directors.

9.	RELATED PARTY DISCLOSURES

The directors are also shareholders of the company. At 31 August 2025 loans existed amounting to £71,764 from the directors and £70,000 from companies under their control. £5,000 of the loan from a company under the control of the directors was repaid during the year. The loans are unsecured and interest free.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D A Cook.