REGISTERED NUMBER: 09150200 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Fosse Specialist Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Jeans

K T Hunt

G Sellars

Ms S L Hunt

REGISTERED OFFICE:

2 The Crescent

Oakridge Lynch

Stroud

Gloucestershire

GL6 7NP

REGISTERED NUMBER:

09150200 (England and Wales)

FIXED ASSETS

Tangible assets

4

6,423

8,564

CURRENT ASSETS

Stocks

5,700

5,700

Debtors

5

85,802

105,406

Cash at bank and in hand

111,989

69,127

203,491

180,233

CREDITORS

Amounts falling due within one year

6

125,186

117,238

NET CURRENT ASSETS

78,305

62,995

TOTAL ASSETS LESS CURRENT LIABILITIES

84,728

71,559

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

83,728

70,559

84,728

71,559

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 29 May 2026 and were signed on its behalf by:

K T Hunt - Director

G Sellars - Director

1.	STATUTORY INFORMATION

Fosse Specialist Roofing 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Retentions are recognised upon receipt.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

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

Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

3,887

2,640

30,619

37,146

DEPRECIATION

At 1 August 2024

3,304

2,337

22,941

28,582

Charge for year

146

76

1,919

2,141

At 31 July 2025

3,450

2,413

24,860

30,723

NET BOOK VALUE

At 31 July 2025

437

227

5,759

6,423

At 31 July 2024

583

303

7,678

8,564

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

79,788

98,339

VAT

4,212

5,519

Deferred tax asset

1,097

753

Prepayments and accrued income

705

795

85,802

105,406

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

39,508

32,650

Corporation tax

32,456

35,509

Social security and other taxes

36,407

-

Other creditors

-

28,917

Directors' current accounts

13,413

16,922

Accruals and deferred income

3,402

3,240

125,186

117,238