Company Registration No. 13865700 (England and Wales)
Roof Brothers Ltd
Unaudited accounts
for the year ended 31 March 2026
Roof Brothers Ltd
Unaudited accounts
Contents
Roof Brothers Ltd
Company Information
for the year ended 31 March 2026
Directors
Victor Wakefield
Paul Gary Styche
Company Number
13865700 (England and Wales)
Registered Office
10 Hill View
Dry Drayton
Cambridge
CB23 8DF
England
Accountants
LJA Accounting
51 Chapel Lane
Lapworth
Solihull
Warwickshire
B94 6EU
Roof Brothers Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
159,644
136,258
Cash at bank and in hand
68,608
13,608
Creditors: amounts falling due within one year
(113,054)
(82,175)
Net current assets
24,499
4,196
Total assets less current liabilities
184,143
140,454
Creditors: amounts falling due after more than one year
(38,098)
(29,055)
Provisions for liabilities
Deferred tax
(30,332)
(25,889)
Called up share capital
100
100
Profit and loss account
115,613
85,410
Shareholders' funds
115,713
85,510
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by
Paul Gary Styche
Director
Company Registration No. 13865700
Roof Brothers Ltd
Notes to the Accounts
for the year ended 31 March 2026
Roof Brothers Ltd is a private company, limited by shares, registered in England and Wales, registration number 13865700. The registered office is 10 Hill View, Dry Drayton, Cambridge, CB23 8DF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents net invoiced sales of goods and services, excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Roof Brothers Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
14,194
207,865
6,814
228,873
Additions
4,952
66,900
3,750
75,602
At 31 March 2026
19,146
274,765
10,564
304,475
At 1 April 2025
4,162
86,097
2,356
92,615
Charge for the year
2,997
47,167
2,052
52,216
At 31 March 2026
7,159
133,264
4,408
144,831
At 31 March 2026
11,987
141,501
6,156
159,644
At 31 March 2025
10,032
121,768
4,458
136,258
Amounts falling due within one year
Trade debtors
67,937
69,604
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
458
13,017
Obligations under finance leases and hire purchase contracts
25,797
17,004
Trade creditors
11,622
2,512
Taxes and social security
27,175
11,949
Loans from directors
35,140
35,966
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
38,098
29,055
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Roof Brothers Ltd
Notes to the Accounts
for the year ended 31 March 2026
No interest is charged on loans to directors and there are no fixed repayment terms.
10
Average number of employees
During the year the average number of employees was 11 (2025: 10).