BMS ROOFING SERVICES LIMITED


Director	WATSON, James


Registered Address	Suite 2.05 Swans Centre For Innovation
	Station Road
	Wallsend
	NE28 6EQ


Registered Number	11170205 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		10,871		13,623
			10,871		13,623
Current assets
Debtors		14,901		9,970
Cash at bank and on hand		15,813		14,576
		30,714		24,546
Creditors amounts falling due within one year	4	(29,049)		(17,869)
Net current assets (liabilities)			1,665		6,677
Total assets less current liabilities			12,536		20,300
Creditors amounts falling due after one year	5		(10,395)		(17,957)
Net assets			2,141		2,343
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,140		2,342
Shareholders' funds			2,141		2,343

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 June 2026, and are signed on its behalf by:

WATSON, James
Director
Registered Company No. 11170205

BMS ROOFING SERVICES LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	20
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 October 24	15,695	1,067	16,762
At 30 September 25	15,695	1,067	16,762
Depreciation and impairment
At 01 October 24	2,614	525	3,139
Charge for year	2,616	136	2,752
At 30 September 25	5,230	661	5,891
Net book value
At 30 September 25	10,465	406	10,871
At 30 September 24	13,081	542	13,623

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	8,977	5,522
Bank borrowings and overdrafts	112	55
Taxation and social security	19,960	5,889
Other creditors	-	6,403
Total	29,049	17,869


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,566	7,763
Other creditors	6,829	10,194
Total	10,395	17,957

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	6,828		10,194