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Registration number: 03480287

P. Roe (Carpentry & Joinery) Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

P. Roe (Carpentry & Joinery) Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

P. Roe (Carpentry & Joinery) Limited

Company Information

Director | P J Roe

Company secretary | P J Roe

Registered office | Hillside Hottsfield Hartley Kent DA3 7DX

Accountants | Smart Accounting & Tax Solutions LLP 23 Station Road West Oxted Surrey RH8 9EE

P. Roe (Carpentry & Joinery) Limited

(Registration number: 03480287)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 5 | - | 83
Creditors: Amounts falling due within one year | 6 | (30,098) | (31,734)
Net liabilities |  | (30,098) | (31,651)
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | (30,099) | (31,652)
Shareholders' deficit |  | (30,098) | (31,651)

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 July 2026

......................................... P J Roe Company secretary and director

P. Roe (Carpentry & Joinery) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hillside Hottsfield
Hartley
Kent
DA3 7DX

These financial statements were authorised for issue by the director on 15 July 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

The financial statements have been prepared on a going concern basis.

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 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.

P. Roe (Carpentry & Joinery) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tax

The tax expense for the period comprises Corporation Tax, based on the Company's taxable profit and chargeable gains. Tax is recognised in the 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 Corporation 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.

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
Plant and machinery | 25% Straight line
Motor vehicles | 25% Straight line

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.

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.

Borrowings

P. Roe (Carpentry & Joinery) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

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.

P. Roe (Carpentry & Joinery) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2025 | 7,121 | 1,745 | 30,452 | 39,318
Disposals | (7,121) | (1,745) | (30,452) | (39,318)
At 30 April 2026 | - | - | - | -
Depreciation
At 1 May 2025 | 7,121 | 1,745 | 30,452 | 39,318
Eliminated on disposal | (7,121) | (1,745) | (30,452) | (39,318)
At 30 April 2026 | - | - | - | -
Carrying amount
At 30 April 2026 | - | - | - | -

5 | Debtors

Current | 2026 £ | 2025 £
Other debtors | - | 83
| - | 83

P. Roe (Carpentry & Joinery) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 1,258
Trade creditors |  | - | 110
Accruals and deferred income |  | - | 1,200
Other creditors |  | 30,098 | 29,166
|  | 30,098 | 31,734

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Bank overdrafts | - | 1,258