REGISTERED NUMBER: 07026147 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

GLT & Son Roofing Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G L T James

H James

L A James

REGISTERED OFFICE:

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

REGISTERED NUMBER:

07026147 (England and Wales)

ACCOUNTANTS:

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

Carmarthenshire

SA31 3LN

FIXED ASSETS

Tangible assets

4

384,279

352,040

CURRENT ASSETS

Stocks

15,000

1,750

Debtors

5

46,536

78,170

Cash at bank

149,723

140,436

211,259

220,356

CREDITORS

Amounts falling due within one year

6

44,918

21,960

NET CURRENT ASSETS

166,341

198,396

TOTAL ASSETS LESS CURRENT LIABILITIES

550,620

550,436

PROVISIONS FOR LIABILITIES

62,270

58,172

NET ASSETS

488,350

492,264

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

488,248

492,162

SHAREHOLDERS' FUNDS

488,350

492,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

G L T James - Director

1.	STATUTORY INFORMATION

GLT & Son Roofing Services 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.

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 etc

-

15% on reducing balance and 10% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

653,442

Additions

117,633

Disposals

(60,992

)

At 30 September 2025

710,083

DEPRECIATION

At 1 October 2024

301,402

Charge for year

60,530

Eliminated on disposal

(36,128

)

At 30 September 2025

325,804

NET BOOK VALUE

At 30 September 2025

384,279

At 30 September 2024

352,040

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

23,095

47,973

Other debtors

23,441

30,197

46,536

78,170

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

34,798

12,041

Other creditors

10,120

9,919

44,918

21,960

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

G L T James

Balance outstanding at start of year

(9,921

)

(18,356

)

Amounts advanced

13,641

18,583

Amounts repaid

(13,842

)

(10,148

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(10,122

)

(9,921

)

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G L T James.