Registration number: 01301611

G & J Roofing Limited

Contents

Company Information	1
Accountants' Report - Sole	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

G & J Roofing Limited

Company Information

Directors

Mr Barry Nigel Roy Blakemore Mr George Rogers Mrs Anita Blakemore Mr Liam Anthony Jones

Company secretary

Mrs Anita Blakemore

Registered office

Stowegate House Lombard Street Lichfield Staffs WS13 6DP

Accountants

David Evans & Co Chartered AccountantsStowegate House Lombard Street Lichfield Staffs WS13 6DP

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
G & J Roofing Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of G & J Roofing Limited for the year ended 31 March 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of G & J Roofing Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of G & J Roofing Limited and state those matters that we have agreed to state to the Board of Directors of G & J Roofing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G & J Roofing Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that G & J Roofing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of G & J Roofing Limited. You consider that G & J Roofing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of G & J Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

David Evans & Co
Chartered Accountants
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

18 June 2026

G & J Roofing Limited

(Registration number: 01301611)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,386,710	1,416,189
Investment property	5	1,600,369	1,600,369
		2,987,079	3,016,558
Current assets
Stocks	6	48,120	32,465
Debtors	7	415,085	382,976
Cash at bank and in hand		540,567	616,048
		1,003,772	1,031,489
Creditors: Amounts falling due within one year	8	(346,189)	(345,873)
Net current assets		657,583	685,616
Total assets less current liabilities		3,644,662	3,702,174
Provisions for liabilities		(16,584)	(28,290)
Net assets		3,628,078	3,673,884
Capital and reserves
Called up share capital	9	4,700	4,700
Retained earnings		3,623,378	3,669,184
Shareholders' funds		3,628,078	3,673,884

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.

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; and
•	The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 June 2026 and signed on its behalf by:
 

......................................... Mr George Rogers Director

G & J Roofing Limited

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 & Wales .

The address of its registered office is:
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

The principal place of business is:
Power Station Road
Rugeley
Staffs
WS15 2HS

These financial statements were authorised for issue by the Board on 18 June 2026.

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.

Going concern

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Retentions receivable from customers are recognised when received.

G & J Roofing Limited

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

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.

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
Land and buildings	Not depreciated
Plant and machinery	20% straight line basis
Fixture and fittings	20% straight line basis
Motor vehicles	25% reducing balance basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

G & J Roofing Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

G & J Roofing Limited

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 29 (2025 - 27).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	1,478,382	114,922	325,851	1,919,155
Additions	-	4,196	-	4,196
Disposals	-	(1,278)	-	(1,278)
At 31 March 2026	1,478,382	117,840	325,851	1,922,073
Depreciation
At 1 April 2025	180,259	92,707	230,000	502,966
Charge for the year	-	9,709	23,963	33,672
Eliminated on disposal	-	(1,275)	-	(1,275)
At 31 March 2026	180,259	101,141	253,963	535,363
Carrying amount
At 31 March 2026	1,298,123	16,699	71,888	1,386,710
At 31 March 2025	1,298,123	22,215	95,851	1,416,189

Included within the net book value of land and buildings above is £1,298,123 (2025 - £1,298,123) in respect of freehold land and buildings.
 

5	Investment properties

	2026 £
At 1 April	1,618,165
Investment property accumulated depreciation bfwd	(17,796)
At 31 March	1,600,369

There has been no valuation of investment property by an independent valuer.

6

Stocks

	2026 £	2025 £
Other inventories	48,120	32,465

G & J Roofing Limited

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

7

Debtors

Current	2026 £	2025 £
Trade debtors	348,576	289,865
Prepayments	22,061	24,553
Other debtors	44,448	68,558
	415,085	382,976

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	148,970	156,323
Taxation and social security	18,536	23,419
Accruals and deferred income	184,184	162,537
Other creditors	(5,501)	3,594
	346,189	345,873

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A shares of £1 each	2,500	2,500	2,500	2,500
Ordinary B shares of £1 each	1,120	1,120	1,120	1,120
Ordinary C shares of £1 each	180	180	180	180
Ordinary D shares of £1 each	60	60	60	60
Ordinary E shares of £1 each	60	60	60	60
Ordinary F shares of £1 each	780	780	780	780
	4,700	4,700	4,700	4,700