REGISTERED NUMBER: 13545757 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LKN ROOFING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L M Kukielka

SECRETARY:

REGISTERED OFFICE:

173 Leucha Road

London

E17 7LH

REGISTERED NUMBER:

13545757 (England and Wales)

ACCOUNTANTS:

J.Dauman Finance Ltd

Chartered Certified Accountants

Ealing Cross

1st Floor

85 Uxbridge Road

Ealing

London

W5 5TH

FIXED ASSETS

Tangible assets

4

71

95

CURRENT ASSETS

Debtors

5

47,582

20,046

Investments

6

29,965

29,965

Cash at bank and in hand

2,106

2,106

79,653

52,117

CREDITORS

Amounts falling due within one year

7

37,963

29,398

NET CURRENT ASSETS

41,690

22,719

TOTAL ASSETS LESS CURRENT LIABILITIES

41,761

22,814

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

41,661

22,714

41,761

22,814

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 director acknowledges his 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 director and authorised for issue on 27 May 2026 and were signed by:

L M Kukielka - Director

1.	STATUTORY INFORMATION

LKN 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

191

DEPRECIATION

At 1 September 2024

96

Charge for year

24

At 31 August 2025

120

NET BOOK VALUE

At 31 August 2025

71

At 31 August 2024

95

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

30,456

15,039

Other debtors

17,126

5,007

47,582

20,046

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

29,965

29,965

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

36,516

20,394

Trade creditors

1,447

655

Taxation and social security

-

5,715

Other creditors

-

2,634

37,963

29,398