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Registration number: 05141109

A1 Roofing Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

A1 Roofing Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

A1 Roofing Ltd

Company Information

Director | Mr A Ball

Company secretary | Mrs S Ball

Registered office | Mole End Shorts Green Lane Motcombe Dorset SP7 9PA

Accountants | Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

A1 Roofing Ltd

(Registration number: 05141109)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 2,252 | 3,007
Current assets |  |  |
Debtors | 6 | 442 | 761
Cash at bank and in hand |  | 28,242 | 11,387
|  | 28,684 | 12,148
Creditors: Amounts falling due within one year | 7 | (13,678) | (11,763)
Net current assets |  | 15,006 | 385
Total assets less current liabilities |  | 17,258 | 3,392
Provisions for liabilities |  | (428) | (571)
Net assets |  | 16,830 | 2,821
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Other reserves |  | (4,500) | (4,500)
Retained earnings |  | 21,329 | 7,320
Shareholders' funds |  | 16,830 | 2,821

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 July 2026

Mr A Ball Director

A1 Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mole End
Shorts Green Lane
Motcombe
Dorset
SP7 9PA

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

A1 Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 25% reducing balance
Office equipment | Over 3 years

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

A1 Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 10,000 | 10,000
At 31 March 2026 | 10,000 | 10,000
Amortisation
At 1 April 2025 | 10,000 | 10,000
At 31 March 2026 | 10,000 | 10,000
Carrying amount
At 31 March 2026 | - | -

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 23,830 | 656 | 24,486
At 31 March 2026 | 23,830 | 656 | 24,486
Depreciation
At 1 April 2025 | 20,823 | 656 | 21,479
Charge for the year | 755 | - | 755
At 31 March 2026 | 21,578 | 656 | 22,234
Carrying amount
At 31 March 2026 | 2,252 | - | 2,252
At 31 March 2025 | 3,007 | - | 3,007

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 510
Prepayments | 334 | 251
Other debtors | 108 | -
| 442 | 761

A1 Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 452
Trade creditors |  | 380 | 3,525
Taxation and social security |  | 8,703 | 3,553
Accruals and deferred income |  | 650 | 600
Other creditors |  | 3,945 | 3,633
|  | 13,678 | 11,763

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Bank overdrafts | - | 452