VJR Roofing Services Limited

VJR Roofing Services Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	40,072	30,500
		40,072	30,500
Current assets
Stocks	4	8,950	5,150
Debtors	5	754	1,200
Cash at bank and in hand		14,896	5,656
		24,600	12,006
Creditors: amount falling due within one year	6	(27,466)	(19,946)
Net current assets		(2,866)	(7,940)

Total assets less current liabilities		37,206	22,560
Creditors: amount falling due after more than one year	7	(28,428)	(22,224)
Provisions for liabilities	8	(8,480)	(187)
Net assets		298	149

Capital and reserves
Called up share capital		100	100
Profit and loss account		198	49
Shareholders' funds		298	149

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 July 2026 and were signed on its behalf by:

-------------------------------
Ryan Hall
Director

VJR Roofing Services Limited
Notes to the Financial Statements
For the year ended 28 February 2026

General Information

VJR Roofing Services Limited is a private company, limited by shares, registered in England and Wales, registration number 07952222, registration address 61 Templegate Avenue, Whitkirk, Leeds, West Yorkshire, LS15 0HL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 March 2025	56,033	56,033
Additions	23,720	23,720
Disposals	(14,040)	(14,040)
At 28 February 2026	65,713	65,713
Depreciation
At 01 March 2025	25,533	25,533
Charge for year	13,357	13,357
On disposals	(13,249)	(13,249)
At 28 February 2026	25,641	25,641
Net book values
Closing balance as at 28 February 2026	40,072	40,072
Opening balance as at 01 March 2025	30,500	30,500

Stocks

	2026 £		2025 £
Work in Progress	8,950		5,150
	8,950		5,150

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	754		1,200
	754		1,200

Creditors: amount falling due within one year

	2026 £	2025 £
Bank Loans & Overdrafts	5,800	5,147
Taxation and Social Security	16,503	13,506
Obligations under HP/Financial Leases	3,302	0
Other Creditors	1,861	1,293
	27,466	19,946

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	15,771	22,224
Obligations under HP/Financial Leases	12,657	0
	28,428	22,224

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	8,480		187
	8,480		187

Registered Number: 07952222
England and Wales
VJR ROOFING SERVICES LIMITED

Financial Statements

Period of accounts Start date: 01 March 2025 End date: 28 February 2026