REGISTERED NUMBER: 07194705 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Peter Shaw Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E P SHAW

L J SHAW

REGISTERED OFFICE:

210 Lower Regent Street

Beeston

Nottingham

Nottinghamshire

NG9 2DD

REGISTERED NUMBER:

07194705 (England and Wales)

ACCOUNTANTS:

CVH Accounting

210 Lower Regent Street

Beeston

Nottingham

NG9 2DD

FIXED ASSETS

Tangible assets

4

11,791

15,842

CURRENT ASSETS

Stocks

4,600

3,500

Debtors

5

40,558

23,763

Cash at bank

45,000

63,477

90,158

90,740

CREDITORS

Amounts falling due within one year

6

87,101

97,952

NET CURRENT ASSETS/(LIABILITIES)

3,057

(7,212

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,848

8,630

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

14,828

8,610

SHAREHOLDERS' FUNDS

14,848

8,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

E P SHAW - Director

1.	STATUTORY INFORMATION

Peter Shaw Roofing Limited 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

3,251

60,569

63,820

Disposals

-

(5,851

)

(5,851

)

At 31 March 2026

3,251

54,718

57,969

DEPRECIATION

At 1 April 2025

2,479

45,499

47,978

Charge for year

193

3,737

3,930

Eliminated on disposal

-

(5,730

)

(5,730

)

At 31 March 2026

2,672

43,506

46,178

NET BOOK VALUE

At 31 March 2026

579

11,212

11,791

At 31 March 2025

772

15,070

15,842

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

15,488

4,852

Other debtors

17,879

11,493

Prepayments

7,191

7,418

40,558

23,763

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,409

9,774

Trade creditors

15,110

17,645

Tax

39,138

37,378

Social security and other taxes

26,120

28,853

Other creditors

987

629

Directors' current accounts

757

265

Accrued expenses

3,580

3,408

87,101

97,952