KW Building & Roofing Ltd

KW Building & Roofing Ltd Accountants' Report For the year ended 31 July 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of KW Building & Roofing Ltd for the year ended 31 July 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of KW Building & Roofing Ltd, as a body, in accordance with the terms of our engagement letter dated 31 July 2014. Our work has been undertaken solely to prepare for your approval the accounts of KW Building & Roofing Ltd and state those matters that we have agreed to state to the Board ofs of KW Building & Roofing Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KW Building & Roofing Ltd and its members as a body for our work or for this report. It is your duty to ensure that KW Building & Roofing Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of KW Building & Roofing Ltd. You consider that KW Building & Roofing Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of KW Building & Roofing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Mr Simon Waters FCCA SJW Accountants Casterton Suite, Clawthorpe Hall Business Centre Burton in Kendal Carnforth Lancashire LA6 1NU 06 May 2026 1

KW Building & Roofing Ltd
Accountants' Report
For the year ended 31 July 2025

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of KW Building & Roofing Ltd for the year ended 31 July 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at

http://rulebook.accaglobal.com.

This report is made solely to the member of KW Building & Roofing Ltd, as a body, in accordance with the terms of our engagement letter dated 31 July 2014. Our work has been undertaken solely to prepare for your approval the accounts of KW Building & Roofing Ltd and state those matters that we have agreed to state to the Board ofs of KW Building & Roofing Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at

http://www.accaglobal.com/factsheet163.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KW Building & Roofing Ltd and its members as a body for our work or for this report.

It is your duty to ensure that KW Building & Roofing Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of KW Building & Roofing Ltd. You consider that KW Building & Roofing Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of KW Building & Roofing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Mr Simon Waters FCCA
SJW Accountants
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
06 May 2026

KW Building & Roofing Ltd
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,100	2,107
		3,100	2,107
Current assets
Stocks		16,000	35,000
Debtors: amounts falling due within one year		9,325	20,047
Debtors: amounts falling due after one year		7,695	7,695
Cash at bank and in hand		32,659	20,160
		65,679	82,902
Creditors: amount falling due within one year		(66,953)	(70,888)
Net current assets		(1,274)	12,014

Total assets less current liabilities		1,826	14,121
Creditors: amount falling due after more than one year		(748)	(8,247)
Provisions for liabilities		(775)	(400)
Net assets		303	5,474

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		302	5,473
Shareholders' funds		303	5,474

For the year ended 31 July 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 06 May 2026 and were signed by:

-------------------------------
Kevin Willan
Director

KW Building & Roofing Ltd
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

KW Building & Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 09156066, registration address Wharfedale, Burton, Carnforth, Lancs, LA6 1HR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10 Yrs Straight Line
Motor Vehicles	5 Yrs Reducing Balance
Fixtures and Fittings	10 Yrs Reducing Balance
Computer Equipment	3 years Straight Line

Inventory

Inventories are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 August 2024	4,338	15,146	-	685	20,169
Additions	333	-	1,550	-	1,883
Disposals	-	-	-	-	-
At 31 July 2025	4,671	15,146	1,550	685	22,052
Depreciation
At 01 August 2024	3,743	13,634	-	685	18,062
Charge for year	398	378	114	-	890
On disposals	-	-	-	-	-
At 31 July 2025	4,141	14,012	114	685	18,952
Net book values
Closing balance as at 31 July 2025	530	1,134	1,436	-	3,100
Opening balance as at 01 August 2024	595	1,512	-	-	2,107

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Kevin Willan	0		9,269		7,696		7,696

6.	Controlling Parties The company's ultimate controlling party is Mr K Willan by virtue of their interest in the share capital of the company.


Registered Number: 09156066
England and Wales
KW BUILDING & ROOFING LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025