Lander & Linsey Roofing Limited

Registered number

05327153

Filleted Accounts

31 March 2026

Lander & Linsey Roofing Limited
Registered number:		05327153
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		5,414			8,128

Current assets
Debtors	5	5,436			9,083
Cash at bank and in hand		335,361			254,397
		340,797			263,480

Creditors: amounts falling due within one year	6	(120,731)			(105,800)

Net current assets			220,066			157,680

Total assets less current liabilities			225,480			165,808


Provisions for liabilities			(1,353)			(2,032)


Net assets			224,127			163,776

Capital and reserves
Called up share capital			2			2
Share premium			2			2
Profit and loss account			224,123			163,772

Shareholders' funds			224,127			163,776

The directors are 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 directors acknowledge their 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.




Robert Lander
Director
Approved by the board on 15 July 2026

Lander & Linsey 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).

	Going concern
	The financial statements have been prepared on a going concern basis. The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern for the period of at least 12 months from the date of approval of these financial statements.

	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 rendering of services. 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:

	Motor vehicles	20% straight line
	Fixtures, fittings, tools and equipment	15% straight line

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Taxation			2026		2025
£					£
	Current year corporation tax charge			44,635		34,813
	Deferred Tax on timing differences			(679)		(576)

				43,956		34,237


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	6,626		13,075		19,701
	At 31 March 2026	6,626		13,075		19,701

	Depreciation
	At 1 April 2025	6,343		5,230		11,573
	Charge for the year	98		2,616		2,714
	At 31 March 2026	6,441		7,846		14,287

	Net book value
	At 31 March 2026	185		5,229		5,414
	At 31 March 2025	283		7,845		8,128


5	Debtors			2026		2025
£					£

	Trade debtors			880		5,765
	Other debtors			4,556		3,318
				5,436		9,083


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

	Trade creditors			28,308		27,117
	Taxation and social security costs			63,638		47,790
	CIS Liability			4,526		8,864
	Other creditors			22,605		18,605
	Accrued liabilities and deferred income			1,654		3,424
				120,731		105,800


7	Other information

	Lander & Linsey Roofing Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 27 Industrial Estate
	London Road
	Pampisford
	Cambridge
	CB22 3FJ