Registration number: 06633940

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Company Information

Directors

Mr Leigh Kelly Bateman Mrs Amy Elizabeth Bateman

Registered office

'Old Chapel' Brownston IVYBRIDGE Devon United Kingdom PL21 0SQ

Accountants

Abacus Business Management Limited 21 Castlewood Avenue Highweek NEWTON ABBOT Devon TQ12 1NX

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
B&S Roofing Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B&S Roofing Limited for the year ended 31 March 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

Although not a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), wherever possible we have carried out this engagement in accordance with its ethical and other professional requirements.

This report is made solely to the Board of Directors of B&S Roofing Limited, as a body, in accordance with the terms of our engagement letter dated 30 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of B&S Roofing Limited and state those matters that we have agreed to state to the Board of Directors of B&S Roofing Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B&S Roofing Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that B&S Roofing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of B&S Roofing Limited. You consider that B&S Roofing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of B&S Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Abacus Business Management Limited
21 Castlewood Avenue
Highweek
NEWTON ABBOT
Devon
TQ12 1NX

20 July 2026

(Registration number: 06633940)
Balance Sheet as at 31 March 2026

	Note	2026 £	(As restated) 2025 £
Fixed assets
Tangible assets	4	24,462	10,255
Current assets
Stocks	5	2,500	2,600
Debtors	6	222,267	235,494
Cash at bank and in hand		185,357	187,084
		410,124	425,178
Creditors: Amounts falling due within one year	7	(34,604)	(47,971)
Net current assets		375,520	377,207
Net assets		399,982	387,462
Capital and reserves
Called up share capital	8	2	2
Retained earnings		399,980	387,460
Shareholders' funds		399,982	387,462

For the financial 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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 July 2026 and signed on its behalf by:
 

......................................... Mr Leigh Kelly Bateman Director

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
'Old Chapel'
Brownston
IVYBRIDGE
Devon
PL21 0SQ
United Kingdom

These financial statements were authorised for issue by the Board on 20 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.

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 sales/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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in 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 income 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.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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	18% of written down value
Motor vehicles	18% of written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	16,995	17,165	34,160
Additions	23,900	844	24,744
Disposals	(16,995)	-	(16,995)
At 31 March 2026	23,900	18,009	41,909
Depreciation
At 1 April 2025	11,828	12,077	23,905
Charge for the year	4,302	1,068	5,370
Eliminated on disposal	(11,828)	-	(11,828)
At 31 March 2026	4,302	13,145	17,447
Carrying amount
At 31 March 2026	19,598	4,864	24,462
At 31 March 2025	5,167	5,088	10,255

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5

Stocks

	2026 £	2025 £
Other inventories	2,500	2,600

6

Debtors

Current	2026 £	(As restated) 2025 £
Trade debtors	-	4,748
Prepayments	810	746
Other debtors	221,457	230,000
	222,267	235,494

7

Creditors

Creditors: amounts falling due within one year

	2026 £	(As restated) 2025 £
Due within one year
Trade creditors	-	3,129
Amounts due to related parties	5,610	5,253
Taxation and social security	26,858	36,544
Accruals and deferred income	103	147
Other creditors	2,033	2,898
	34,604	47,971

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary GBP £1 of £1 each	2	2	2	2

9

Dividends

		2026		2025
		£		£
Final dividend of £5,000.00 (2025 - £5,000.00) per ordinary share		10,000		10,000
Interim dividend of £34,000.00 (2025 - £38,100.00) per ordinary share		68,000		76,200
		78,000		86,200

The directors are recommending a final dividend of £5,000.00 (2025 - £5,000.00) per share totalling £10,000.00 (2025 - £10,000.00). This dividend has not been accrued in the balance sheet.

10	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	19,140	25,140