Genesis Roofing Limited - Filleted accounts

Registered number

08762787

Genesis Roofing Limited

Filleted Accounts

31 March 2026

Genesis Roofing Limited
Registered number:		08762787
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		8,907			12,412

Current assets
Debtors	4	35,400			41,571
Cash at bank and in hand		25,876			18,473
		61,276			60,044

Creditors: amounts falling due within one year	5	(3,074)			(8,113)

Net current assets			58,202			51,931

Net assets			67,109			64,343

Capital and reserves
Called up share capital			100			100
Profit and loss account			67,009			64,243

Shareholders' funds			67,109			64,343

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Clive Berry
Director
Approved by the board on 23 June 2026

Genesis Roofing Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	167		40,828		40,995
	Disposals	-		(5,360)		(5,360)
	At 31 March 2026	167		35,468		35,635

	Depreciation
	At 1 April 2025	160		28,423		28,583
	Charge for the year	2		3,101		3,103
	On disposals	-		(4,958)		(4,958)
	At 31 March 2026	162		26,566		26,728

	Net book value
	At 31 March 2026	5		8,902		8,907
	At 31 March 2025	7		12,405		12,412


4	Debtors			2026		2025
£					£

	Trade debtors			16,205		19,300
	Other debtors			19,195		22,271
				35,400		41,571


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			1,912		7,205
	Other creditors			1,162		908
				3,074		8,113


6	Other information

	Genesis Roofing Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brewery House
	High Street
	Twyford
	Winchester
	SO21 1RG