EATON ROOFING & MAINTENANCE LTD

Registered number

13069483

Filleted Accounts

31 December 2025

EATON ROOFING & MAINTENANCE LTD
Registered number:		13069483
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		24,691			30,863

Current assets
Debtors	4	71,729			88,808
Cash at bank and in hand		43,831			92,036
		115,560			180,844

Creditors: amounts falling due within one year	5	(68,085)			(80,941)

Net current assets			47,475			99,903

Total assets less current liabilities			72,166			130,766

Creditors: amounts falling due after more than one year	6		(17,453)			(21,453)



Net assets			54,713			109,313

Capital and reserves
Called up share capital			1			1
Profit and loss account			54,712			109,312

Shareholders' funds			54,713			109,313

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.




CRAIG MICHAEL
Director
Approved by the board on 14 July 2026

EATON ROOFING & MAINTENANCE LTD
Notes to the Accounts
for the year ended 31 December 2025


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).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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:

	Plant and machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	20% reducing balance


	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	27,938		22,989		50,927
	At 31 December 2025	27,938		22,989		50,927

	Depreciation
	At 1 January 2025	15,466		4,598		20,064
	Charge for the year	2,494		3,678		6,172
	At 31 December 2025	17,960		8,276		26,236

	Net book value
	At 31 December 2025	9,978		14,713		24,691
	At 31 December 2024	12,472		18,391		30,863


4	Debtors			2025		2024
£					£

	Other debtors			71,729		88,808


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Directors Loan Account			2,115		10,332
	Accountancy			2,570		2,120
	Taxation and social security costs			63,400		68,489
				68,085		80,941


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			17,453		21,453



7	Other information

	EATON ROOFING & MAINTENANCE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	70 BOUNCES ROAD
	LONDON
	N9 8JS