Local Roofline & Patio Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12887820 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

LOCAL ROOFLINE & PATIO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Haxby

REGISTERED OFFICE:

28a Spital Terrace

GAINSBOROUGH

Lincolnshire

DN21 2HQ

REGISTERED NUMBER:

12887820 (England and Wales)

ACCOUNTANTS:

Shucksmith Accountants (Gainsborough) Limited

Orion House

28a Spital Terrace

GAINSBOROUGH

Lincolnshire

DN21 2HQ

FIXED ASSETS

Tangible assets

4

37,261

47,404

CURRENT ASSETS

Debtors

5

9,108

382

Cash at bank

12,039

24,906

21,147

25,288

CREDITORS

Amounts falling due within one year

6

65,962

45,321

NET CURRENT LIABILITIES

(44,815

)

(20,033

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,554

)

27,371

PROVISIONS FOR LIABILITIES

7

230

8,426

NET (LIABILITIES)/ASSETS

(7,784

)

18,945

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

(7,884

)

18,845

SHAREHOLDERS' FUNDS

(7,784

)

18,945

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 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 26 June 2026 and were signed by:

Mr J Haxby - Director

1.	STATUTORY INFORMATION

Local Roofline & Patio 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.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 October 2024

24,651

51,495

2,775

78,921

Additions

330

-

330

At 30 September 2025

24,981

51,495

2,775

79,251

DEPRECIATION

At 1 October 2024

10,506

20,091

920

31,517

Charge for year

2,159

7,851

463

10,473

At 30 September 2025

12,665

27,942

1,383

41,990

NET BOOK VALUE

At 30 September 2025

12,316

23,553

1,392

37,261

At 30 September 2024

14,145

31,404

1,855

47,404

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Other debtors

219

382

Tax

8,889

-

9,108

382

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

1,790

900

Tax

25,569

Social security and other taxes

1

-

VAT

3,580

2,494

Other creditors

9,235

5,315

Directors' current accounts

24,752

58

Accrued expenses

1,035

10,985

65,962

45,321

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

Deferred tax

230

8,426

Deferred

tax

£

Balance at 1 October 2024

8,426

Accelerated capital allowances

(1,822

)

Tax losses

(6,374

)

Balance at 30 September 2025

230

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

100

Ordinary

£1

100

9.

RESERVES

Retained

earnings

£

At 1 October 2024

18,845

Deficit for the year

(26,729

)

At 30 September 2025

(7,884

)

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year Mr J Haxby - the sole director and 100% shareholder - charged the company £520 (2024 - £520) for use of home as office.

11.	RELATED PARTY DISCLOSURES

At 30 September 2025 there was a balance owed by the company to Mr J Haxby - the sole director and 100% shareholder - of £24,752 (2024 - £58 . This balance has been shown in Creditors.