Tenterden Roofing Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15808730 (England and Wales)

TENTERDEN ROOFING COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

A. Hukins

REGISTERED OFFICE:

82 High Street

Tenterden

Kent

TN30 6JG

REGISTERED NUMBER:

15808730 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

82 High Street

Tenterden

Kent

TN30 6JG

FIXED ASSETS

Tangible assets

4

19,384

-

CURRENT ASSETS

Stocks

5

10,000

-

Debtors

6

30,755

-

Cash at bank

102,481

1

143,236

1

CREDITORS

Amounts falling due within one year

7

103,117

-

NET CURRENT ASSETS

40,119

1

TOTAL ASSETS LESS CURRENT

LIABILITIES

59,503

1

PROVISIONS FOR LIABILITIES

4,846

-

NET ASSETS

54,657

1

CAPITAL AND RESERVES

Called up share capital

8

100

1

Share premium

8,138

-

Retained earnings

46,419

-

SHAREHOLDERS' FUNDS

54,657

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 19th June 2026 and were signed by:

A. Hukins - Director

1.	STATUTORY INFORMATION

Tenterden Roofing Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

Additions

518

26,396

26,914

Disposals

-

(1,069

)

(1,069

)

At 31st March 2026

518

25,327

25,845

DEPRECIATION

Charge for year

129

6,332

6,461

At 31st March 2026

129

6,332

6,461

NET BOOK VALUE

At 31st March 2026

389

18,995

19,384

5.

STOCKS

2026

2025

£

Work-in-progress

10,000

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

30,000

-

Other debtors

755

-

30,755

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

35,806

-

Other creditors

67,311

-

103,117

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

1

99 Ordinary shares of £1 each were allotted and fully paid in the period, with non cash consideration. The 99 shares allotted during the period were allotted as consideration for the excess value of assets over the amount of assumed liabilities that were transferred as part of a wholly owned unincorporated business to the company by the Mr A Hukins on 1 April 2025.

9.	RELATED PARTY DISCLOSURES

During the year, the director loaned £66,036 to the company. No interest has been charged on the loan. The balance due at the year end was £66,036 (2025 - £0). This balance is included in other creditors.