REGISTERED NUMBER: 14772486 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NATIONWIDE ROOFING REPAIRS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Cooper-Atkins

H R Cooper-Atkins

G Davies

S Gupta

REGISTERED OFFICE:

Unit 2222 - 2226

The Crescent

Birmingham Business Park

Birmingham

B37 7YE

REGISTERED NUMBER:

14772486 (England and Wales)

AUDITORS:

FWC Advisory Ltd

29 Wood Street

Statford-Upon-Avon

Warwickshire

CV37 6JG

FIXED ASSETS

Tangible assets

4

58,462

99,682

CURRENT ASSETS

Debtors

5

574,087

366,141

Cash at bank

1,020

7,854

575,107

373,995

CREDITORS

Amounts falling due within one year

6

252,288

190,400

NET CURRENT ASSETS

322,819

183,595

TOTAL ASSETS LESS CURRENT LIABILITIES

381,281

283,277

CREDITORS

Amounts falling due after more than one year

7

(12,866

)

(18,528

)

PROVISIONS FOR LIABILITIES

(14,615

)

(24,920

)

NET ASSETS

353,800

239,829

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

353,700

239,729

353,800

239,829

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

H R Cooper-Atkins - Director

1.	STATUTORY INFORMATION

Nationwide Roofing Repairs 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.

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

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

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Plant and machinery - 33% straight line

Motor vehicles - 25% reducing balance

Computer equipment - 33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

EMPLOYEES

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

3,745

118,546

15,022

137,313

Additions

473

-

-

473

Disposals

-

(25,094

)

-

(25,094

)

At 31 December 2025

4,218

93,452

15,022

112,692

DEPRECIATION

At 1 January 2025

1,438

28,952

7,241

37,631

Charge for year

1,293

18,049

4,957

24,299

Eliminated on disposal

-

(7,700

)

-

(7,700

)

At 31 December 2025

2,731

39,301

12,198

54,230

NET BOOK VALUE

At 31 December 2025

1,487

54,151

2,824

58,462

At 31 December 2024

2,307

89,594

7,781

99,682

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

26,564

DEPRECIATION

At 1 January 2025

726

Charge for year

6,459

At 31 December 2025

7,185

NET BOOK VALUE

At 31 December 2025

19,379

At 31 December 2024

25,838

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

288,138

261,546

Amounts owed by group undertakings

266,750

57,825

Other debtors

19,199

46,770

574,087

366,141

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,663

5,204

Trade creditors

102,035

68,481

Taxation and social security

64,985

64,261

Other creditors

79,605

52,454

252,288

190,400

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,866

18,528

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Michelle Vincent FCCA (Senior Statutory Auditor)

for and on behalf of FWC Advisory Ltd

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transactions with entities in which the directors have control, joint control or significant influence over the entity;

2025

2024

£

£

Sales

120

1,625

Purchases

5,500

19,435

Amount due to related parties

-

24,400

2025

2024

£

£

Amounts due from key management personnel

-

400

10.	ULTIMATE PARENT COMPANY

The company's immediate parent is COAT Facilities Group Limited, incorporated in England & Wales.

The company's ultimate parent company, Jockey Topco Ltd (Company number : FC042904), includes the company in it's consolidated financial statements and these are available at its registered office which is C/O Triton, 5/6 Esplanade, St Helier, Jersey, JE2 3QA.

The ultimate controlling party is Triton Investments Advisers LLP, 32 Duke Street Saint James's, 3rd Floor, London, SW1Y 6DF.

11.	GUARANTEES AND SECURITIES

The company has provided security by way of fixed and floating charges over it's assets to Cynergy Business Finance Limited on behalf of Diamond Facilities Support Limited, a fellow subsidiary within the group as at the year-end.