REGISTERED NUMBER: 15631228 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Emsworth Roofing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S M Offord

REGISTERED OFFICE:

7 Cooks Lane

Southbourne

Emsworth

Hampshire

PO10 8LG

REGISTERED NUMBER:

15631228 (England and Wales)

FIXED ASSETS

Tangible assets

4

18,869

21,085

CURRENT ASSETS

Debtors

5

3,565

6,126

Cash at bank

34,822

29,504

38,387

35,630

CREDITORS

Amounts falling due within one year

6

14,955

11,549

NET CURRENT ASSETS

23,432

24,081

TOTAL ASSETS LESS CURRENT LIABILITIES

42,301

45,166

CREDITORS

Amounts falling due after more than one year

7

4,680

7,800

NET ASSETS

37,621

37,366

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

37,620

37,365

37,621

37,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 8 June 2026 and were signed by:

S M Offord - Director

1.	STATUTORY INFORMATION

Emsworth Roofing Ltd 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

22,233

1,386

-

23,619

Additions

-

2,851

891

3,742

At 30 April 2026

22,233

4,237

891

27,361

DEPRECIATION

At 1 May 2025

2,194

340

-

2,534

Charge for year

5,010

890

58

5,958

At 30 April 2026

7,204

1,230

58

8,492

NET BOOK VALUE

At 30 April 2026

15,029

3,007

833

18,869

At 30 April 2025

20,039

1,046

-

21,085

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

3,565

6,126

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

3,120

3,120

Taxation and social security

10,087

6,844

Other creditors

1,748

1,585

14,955

11,549

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

4,680

7,800

8.	ULTIMATE CONTROLLING PARTY

The controlling party is S M Offord.