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Registration number: 08400382

Three Counties Roofing Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Three Counties Roofing Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

Three Counties Roofing Limited

Company Information

Directors | M Denton E Denton

Registered office | Peatmoor Lodge Church Road Fleet Hampshire GU51 4LY

Accountants | Sable & Argent Limited 2 Elvetham Crescent Fleet Hampshire GU51 1BU

Three Counties Roofing Limited

(Registration number: 08400382)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 15,029 | -
Tangible assets | 5 | 62,037 | 82,218
|  | 77,066 | 82,218
Current assets |  |  |
Debtors | 6 | 16,945 | 34,136
Cash at bank and in hand |  | 96,905 | 74,457
|  | 113,850 | 108,593
Creditors: Amounts falling due within one year | 7 | (102,017) | (129,872)
Net current assets/(liabilities) |  | 11,833 | (21,279)
Total assets less current liabilities |  | 88,899 | 60,939
Creditors: Amounts falling due after more than one year | 7 | (7,603) | -
Provisions for liabilities | 8 | (14,848) | (19,748)
Net assets |  | 66,448 | 41,191
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 66,348 | 41,091
Shareholders' funds |  | 66,448 | 41,191

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 May 2026 and signed on its behalf by:

Three Counties Roofing Limited

(Registration number: 08400382)
Balance Sheet as at 31 March 2026

M Denton Director |  |

Three Counties Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Peatmoor Lodge
Church Road
Fleet
Hampshire
GU51 4LY

These financial statements were authorised for issue by the Board on 15 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Three Counties Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% p.a. reducing balance
Plant and machinery | 25% p.a. reducing balance
Fixtures and fittings | 25% p.a. reducing balance
Office equipment | 25% p.a. reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for materials sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Borrowings

Three Counties Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of (including directors) employed by the company in the year, was 4 (2025: 4).

Three Counties Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Right of use assets £ | Total £
Cost or valuation
Additions acquired separately | 15,459 | 15,459
At 31 March 2026 | 15,459 | 15,459
Amortisation
Amortisation charge | 430 | 430
At 31 March 2026 | 430 | 430
Carrying amount
At 31 March 2026 | 15,029 | 15,029

The right of use asset represents the capitalistion of an opersting lease for a vehicle being hired by the company for a period of three years from March 2026. The asset is being depreciated over the life of the lease on a straight line basis.

Three Counties Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2025 | 8,024 | 151,815 | 17,600 | 177,439
Additions | 1,516 | - | 2,628 | 4,144
Disposals | (2,574) | - | (1,042) | (3,616)
At 31 March 2026 | 6,966 | 151,815 | 19,186 | 177,967
Depreciation
At 1 April 2025 | 658 | 90,708 | 3,855 | 95,221
Charge for the year | 2,441 | 15,277 | 3,942 | 21,660
Eliminated on disposal | - | - | (951) | (951)
At 31 March 2026 | 3,099 | 105,985 | 6,846 | 115,930
Carrying amount
At 31 March 2026 | 3,867 | 45,830 | 12,340 | 62,037
At 31 March 2025 | 7,366 | 61,107 | 13,745 | 82,218

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 10,776 | 12,036
Prepayments | 6,169 | 6,730
Other debtors | - | 15,370
| 16,945 | 34,136

Three Counties Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 3,693 | -
Trade creditors |  | 23,714 | 13,104
Taxation and social security |  | 50,058 | 65,108
Accruals and deferred income |  | 6,534 | 10,700
Other creditors |  | 18,018 | 40,960
|  | 102,017 | 129,872

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | 7,603 | -

8 | Provisions for liabilities

| Deferred tax £ | Total £
At 1 April 2025 | 19,748 | 19,748
Increase (decrease) in existing provisions | (4,900) | (4,900)
At 31 March 2026 | 14,848 | 14,848

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

Three Counties Roofing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

10 | Obligations under leases and hire purchase contracts

Operating leases

The total of the discounted future minimum lease payments is as follows:

| 2026 £ | 2025 £
Not later than one year | 3,693 | -
Later than one year and not later than five years | 7,603 | -
| 11,296 | -

The amount of non-cancellable operating lease payments recognised as an expense during the year was £Nil (2025: £Nil).

The company has leased a vehicle for three years starting in March 2026. The amounts shown are the capitalised totals of the discounted lease payments payable over the life of the lease. A total of £847 of interst will be charged to the profit and loss account over the life of the lease as an apportionment (on a reducing balance basis) from the gross lease payments as they are made the balance of which will reduce the lease liability shown above.