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Registered number: 13476733
Russell Roofing Services Limited
Financial Statements
For The Year Ended 31 March 2026
Affinity Associates (AU) Limited
Suite A, 1st Floor, Unit 1
Eurogate Business Park,
Ashford
Kent
TN24 8XW
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13476733
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,351 156,820
74,351 156,820
CURRENT ASSETS
Stocks 5 282,074 323,197
Debtors 6 661,717 564,762
Cash at bank and in hand 334,742 154,677
1,278,533 1,042,636
Creditors: Amounts Falling Due Within One Year 7 (1,171,846 ) (982,931 )
NET CURRENT ASSETS (LIABILITIES) 106,687 59,705
TOTAL ASSETS LESS CURRENT LIABILITIES 181,038 216,525
NET ASSETS 181,038 216,525
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 180,938 216,425
SHAREHOLDERS' FUNDS 181,038 216,525
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Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr D Russell
Director
29 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Russell Roofing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13476733 . The registered office is Unit 4 St. Michaels Close, Aylesford, Kent, ME20 7BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line basis
Plant & Machinery 25% straight line basis
Motor Vehicles 25% straight line basis
Fixtures & Fittings 25% straight line basis
Office Equipment 25% straight line basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2025: 15)
15 15
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 26,380 49,415 381,023 24,663
Additions - 2,147 22,331 -
Disposals - (2,199 ) (32,260 ) -
As at 31 March 2026 26,380 49,363 371,094 24,663
Depreciation
As at 1 April 2025 9,010 40,916 258,254 19,117
Provided during the period 3,297 7,675 70,333 4,723
Disposals - (1,334 ) (12,770 ) -
As at 31 March 2026 12,307 47,257 315,817 23,840
Net Book Value
As at 31 March 2026 14,073 2,106 55,277 823
As at 1 April 2025 17,370 8,499 122,769 5,546
Office Equipment Total
£ £
Cost
As at 1 April 2025 7,218 488,699
Additions 1,124 25,602
Disposals - (34,459 )
As at 31 March 2026 8,342 479,842
Depreciation
As at 1 April 2025 4,582 331,879
Provided during the period 1,688 87,716
Disposals - (14,104 )
As at 31 March 2026 6,270 405,491
Net Book Value
As at 31 March 2026 2,072 74,351
As at 1 April 2025 2,636 156,820
5. Stocks
2026 2025
£ £
Stock 282,074 323,197
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Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 475,843 227,233
Other debtors 185,874 337,529
661,717 564,762
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 135,286 172,176
Amounts owed to participating interests 815,000 600,000
Other creditors 68,280 26,820
Taxation and social security 153,280 183,935
1,171,846 982,931
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
At the balance sheet date, the company was owed £208,284 (2025: £75,978) from Len Valley Roofing Limited, £16,375 (2025: £789) from Kent Flat Roofing Limited and £227,375 (2025: £123,595) from Russell Roofing Partnerships Limited.
At the balance sheet date, the company owed £815,000 (2025: £600,000) to RR Group Holdings Ltd.
Mr D Russell is a director and has a significant interest in all of the above named companies.
10. Ultimate Controlling Party
The company's ultimate controlling party is RR Group Holdings Ltd by virtue of his ownership of 100% of the issued share capital in the company.
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