REGISTERED NUMBER: 14545060 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

D.J. MACKAY & SON ROOFING CONTRACTORS

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Mackay

REGISTERED OFFICE:

Fairway House

Links Business Park

St. Mellons

Cardiff

CF3 0LT

REGISTERED NUMBER:

14545060 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

4

144,944

192,608

CURRENT ASSETS

Debtors

5

330,864

354,567

Cash at bank

182,926

51,835

513,790

406,402

CREDITORS

Amounts falling due within one year

6

(70,308

)

(88,831

)

NET CURRENT ASSETS

443,482

317,571

TOTAL ASSETS LESS CURRENT LIABILITIES

588,426

510,179

PROVISIONS FOR LIABILITIES

7

(36,236

)

(48,152

)

NET ASSETS

552,190

462,027

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

552,189

462,026

552,190

462,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

J D Mackay - Director

1.	STATUTORY INFORMATION

D.j. Mackay & Son Roofing Contractors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

10,196

239,414

249,610

Additions

5,456

60,080

65,536

Disposals

-

(94,825

)

(94,825

)

At 31 March 2026

15,652

204,669

220,321

DEPRECIATION

At 1 April 2025

2,522

54,480

57,002

Charge for year

2,600

47,463

50,063

Eliminated on disposal

-

(31,688

)

(31,688

)

At 31 March 2026

5,122

70,255

75,377

NET BOOK VALUE

At 31 March 2026

10,530

134,414

144,944

At 31 March 2025

7,674

184,934

192,608

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

320,634

340,304

Prepayments

10,230

14,263

330,864

354,567

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

55,303

48,974

Social security and other taxes

15,005

9,366

Directors' current accounts

-

491

Accrued expenses

-

30,000

70,308

88,831

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

36,236

48,152

Deferred

tax

£

Balance at 1 April 2025

48,152

Credit to Income Statement during year

(11,916

)

Balance at 31 March 2026

36,236

8.

RESERVES

Retained

earnings

£

At 1 April 2025

462,026

Profit for the year

130,163

Dividends

(40,000

)

At 31 March 2026

552,189

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J D Mackay.

10.	TRANSACTIONS WITH DIRECTOR

As at 31st March 2025 the company owed its director £0. (2024 - £491) This amount is interest free and repayable upon demand.