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Company Registration No. 08268800 (England and Wales)
N & T Brown Roofing Ltd Unaudited accounts for the year ended 31 October 2025
N & T Brown Roofing Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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N & T Brown Roofing Ltd Company Information for the year ended 31 October 2025
Directors
T Brown N Brown
Company Number
08268800 (England and Wales)
Registered Office
55 Reeve Way Wymondham Norfolk NR18 0GL England
Accountants
Arithmo Accountancy Ltd Meadow Barn Low Road North Tuddenham, Dereham NORFOLK NR20 3AB
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N & T Brown Roofing Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
25,091
21,980
Current assets
Inventories
6,865
7,839
Debtors
32,524
34,383
Cash at bank and in hand
22,619
28,182
62,008
70,404
Creditors: amounts falling due within one year
(46,675)
(36,641)
Net current assets
15,333
33,763
Total assets less current liabilities
40,424
55,743
Creditors: amounts falling due after more than one year
-
(9,313)
Provisions for liabilities
Deferred tax
(4,767)
(4,176)
Net assets
35,657
42,254
Capital and reserves
Called up share capital
100
100
Profit and loss account
35,557
42,154
Shareholders' funds
35,657
42,254
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by
T Brown Director Company Registration No. 08268800
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N & T Brown Roofing Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
N & T Brown Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 08268800. The registered office is 55 Reeve Way, Wymondham, Norfolk, NR18 0GL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% & 25% Reducing balance
Computer equipment
33% Straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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N & T Brown Roofing Ltd Notes to the Accounts for the year ended 31 October 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 November 2024
60,369
Additions
7,993
At 31 October 2025
68,362
Depreciation
At 1 November 2024
38,389
Charge for the year
4,882
At 31 October 2025
43,271
Net book value
At 31 October 2025
25,091
At 31 October 2024
21,980
5
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
T Brown
Loan
2,683
8,366
2,683
8,366
2,683
8,366
2,683
8,366
Included within debtors is an amount of £8,366 due from a director at the year end. The balance is unsecured and repayable on demand.
6
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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