2025-03-01 2026-02-28 false Capium Accounts Production 1.1 07118261 2025-03-01 2026-02-28 07118261 bus:FullAccounts 2025-03-01 2026-02-28 07118261 bus:FRS102 2025-03-01 2026-02-28 07118261 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 07118261 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 07118261 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07118261 2025-03-01 2026-02-28 07118261 2026-02-28 07118261 bus:RegisteredOffice 2025-03-01 2026-02-28 07118261 core:WithinOneYear 2026-02-28 07118261 core:AfterOneYear 2026-02-28 07118261 1 2025-03-01 2026-02-28 07118261 bus:Director1 2025-03-01 2026-02-28 07118261 bus:Director1 2026-02-28 07118261 bus:Director1 2024-03-01 2025-02-28 07118261 2024-03-01 07118261 bus:LeadAgentIfApplicable 2025-03-01 2026-02-28 07118261 2024-03-01 2025-02-28 07118261 2025-02-28 07118261 core:WithinOneYear 2025-02-28 07118261 core:AfterOneYear 2025-02-28 07118261 bus:EntityAccountantsOrAuditors 2024-03-01 2025-02-28 07118261 bus:OrdinaryShareClass1 2025-03-01 2026-02-28 07118261 bus:OrdinaryShareClass1 2026-02-28 07118261 bus:OrdinaryShareClass1 2024-03-01 2025-02-28 07118261 bus:OrdinaryShareClass1 2025-02-28 07118261 bus:OrdinaryShareClass2 2025-03-01 2026-02-28 07118261 bus:OrdinaryShareClass2 2026-02-28 07118261 bus:OrdinaryShareClass2 2024-03-01 2025-02-28 07118261 bus:OrdinaryShareClass2 2025-02-28 07118261 core:PlantMachinery 2025-03-01 2026-02-28 07118261 core:PlantMachinery 2026-02-28 07118261 core:PlantMachinery 2025-02-28 07118261 core:MotorCars 2025-03-01 2026-02-28 07118261 core:MotorCars 2026-02-28 07118261 core:MotorCars 2025-02-28 07118261 core:FurnitureFittings 2025-03-01 2026-02-28 07118261 core:FurnitureFittings 2026-02-28 07118261 core:FurnitureFittings 2025-02-28 07118261 core:ComputerEquipment 2025-03-01 2026-02-28 07118261 core:ComputerEquipment 2026-02-28 07118261 core:ComputerEquipment 2025-02-28 07118261 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-02-28 07118261 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-02-28 07118261 core:CostValuation core:Non-currentFinancialInstruments 2026-02-28 07118261 core:CostValuation core:Non-currentFinancialInstruments 2025-02-28 07118261 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-02-28 07118261 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-02-28 07118261 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-02-28 07118261 core:Non-currentFinancialInstruments 2026-02-28 07118261 core:Non-currentFinancialInstruments 2025-02-28 07118261 core:ShareCapital 2026-02-28 07118261 core:ShareCapital 2025-02-28 07118261 core:RetainedEarningsAccumulatedLosses 2026-02-28 07118261 core:RetainedEarningsAccumulatedLosses 2025-02-28 07118261 dpl:Item1 2025-03-01 07118261 dpl:Item1 2026-02-28 07118261 dpl:Item1 2024-03-01 07118261 dpl:Item1 2025-02-28 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 07118261
England and Wales
C SNELL ROOFING SPECIALIST LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

C Snell Roofing Specialist Limited Contents Page For the year ended 28 February 2026
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

C Snell Roofing Specialist Limited Company Information For the year ended 28 February 2026
Director | Mr C Snell
Registered Number | 07118261
Registered Office | Suite 1 The Portway Centre Old Sarum Park, Old Sarum Salisbury SP4 6EB
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
1

C Snell Roofing Specialist Limited Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 12,565 |  | 16,440
|  | 12,565 |  | 16,440
Current assets |  |  |
Stocks | 4 | 10,120 |  | 19,439
Debtors: amounts falling due within one year | 5 | 500,105 |  | 489,349
Cash at bank and in hand |  | 579,331 |  | 544,455
|  | 1,089,556 |  | 1,053,243
Creditors: amount falling due within one year | 6 | (68,373) |  | (91,796)
Net current assets |  | 1,021,183 |  | 961,447
Total assets less current liabilities |  | 1,033,748 |  | 977,887
Provisions for liabilities | 7 | (3,141) |  | (4,104)
Net assets |  | 1,030,607 |  | 973,783
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Profit and loss account |  | 1,030,507 |  | 973,683
Shareholders' funds |  | 1,030,607 |  | 973,783
For the year ended 28 February 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 19 July 2026 and were signed by:
------------------------------- Mr C Snell Director
2

C Snell Roofing Specialist Limited Notes to the Financial Statements For the year ended 28 February 2026
General Information C Snell Roofing Specialist Limited is a private company, limited by shares, registered in England and Wales, registration number 07118261, registration address Suite 1 The Portway Centre, Old Sarum Park, Old Sarum, Salisbury, SP4 6EB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. 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 taxation 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks 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 items. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 March 2025 | 27,674 |  | 21,712 |  | 2,345 |  | 527 |  | 52,258
Additions | - |  | - |  | - |  | 562 |  | 562
Disposals | - |  | - |  | - |  | (527) |  | (527)
At 28 February 2026 | 27,674 |  | 21,712 |  | 2,345 |  | 562 |  | 52,293
Depreciation
At 01 March 2025 | 12,598 |  | 20,739 |  | 2,250 |  | 231 |  | 35,818
Charge for year | 3,769 |  | 243 |  | 24 |  | 179 |  | 4,215
On disposals | - |  | - |  | - |  | (305) |  | (305)
At 28 February 2026 | 16,367 |  | 20,982 |  | 2,274 |  | 105 |  | 39,728
Net book values
Closing balance as at 28 February 2026 | 11,307 |  | 730 |  | 71 |  | 457 |  | 12,565
Opening balance as at 01 March 2025 | 15,076 |  | 973 |  | 95 |  | 296 |  | 16,440
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Work in Progress | 8,620 |  | 17,939
Stocks | 1,500 |  | 1,500
| 10,120 |  | 19,439
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 14,015 |  | 2,925
Prepayments & Accrued Income | 1,977 |  | 2,311
Other Debtors | 484,113 |  | 484,113
| 500,105 |  | 489,349
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 8,387 |  | 12,818
Corporation Tax | 43,408 |  | 62,169
PAYE & Social Security | 2,436 |  | 136
Accrued Expenses | 2,520 |  | 2,400
Other Creditors | 44 |  | 0
Directors' Current Accounts | 293 |  | 669
VAT | 11,285 |  | 13,604
| 68,373 |  | 91,796
7. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 3,141 |  | 4,104
| 3,141 |  | 4,104
8. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
75 Ordinary A shares of £1.00 each | 75 |  | 75
25 Ordinary B shares of £1.00 each | 25 |  | 25
| 100 |  | 100
9. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2026 £ |  | 2025 £ |  | 2026 £ |  | 2025 £
C and D Bright Light Properties Ltd | 0 |  | 0 |  | 484,113 |  | 484,113
This is owed by C&D Bright Light Properties Ltd, which is controlled by Mr and Mrs Snell. The loan is interest free and repayable on demand.
10. | Director’s loan
| Mr C Snell
Particulars |  | 2025 £ |  | 2025 £
--- | --- | --- | --- | ---
Opening Balance |  | (669) |  | (2,196)
Advances to director |  | 49,383 |  | 43,416
Repayments by director |  | (49,007) |  | (41,889)
Closing Balance |  | (293) |  | (669)
The loan is interest free with no fixed date of repayment.
11. | Dividend During the year, total dividends of £70,000 (2025 - £16,500) were paid to the directors.
3