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Company Registration No. 12738897 (England and Wales)
Dl Roofing (farnworth) Limited Unaudited accounts for the year ended 31 July 2025
Dl Roofing (farnworth) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Dl Roofing (farnworth) Limited Company Information for the year ended 31 July 2025
Director
D B Lafferty
Company Number
12738897 (England and Wales)
Registered Office
35 Marton Drive Manchester Lancashire M46 9WA England
Accountants
ATP Accountancy Ltd Suite 2, Parkway 5 Parkway Business Centre 300 Princess Street Manchester M14 7HR
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Accountants' report on the preparation of the unaudited statutory statements of Dl Roofing (farnworth) Limited (The Company) for the year ended 31 July 2025
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 July 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated 27 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 31 July 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. 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 financial statements.
ATP Accountancy Ltd Financial Accountants Suite 2, Parkway 5 Parkway Business Centre 300 Princess Street Manchester M14 7HR 18 May 2026
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Dl Roofing (farnworth) Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
44,365 
44,141 
Current assets
Debtors
5
475,222 
221,906 
Cash at bank and in hand
260,832 
219,882 
736,054 
441,788 
Creditors: amounts falling due within one year
6
(592,203)
(299,079)
Net current assets
143,851 
142,709 
Total assets less current liabilities
188,216 
186,850 
Provisions for liabilities
Deferred tax
(8,429)
(6,954)
Net assets
179,787 
179,896 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
179,786 
179,895 
Shareholders' funds
179,787 
179,896 
For the year ending 31 July 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 18 May 2026 and were signed on its behalf by
D B Lafferty Director Company Registration No. 12738897
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Dl Roofing (farnworth) Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Dl Roofing (farnworth) Limited is a private company, limited by shares, registered in England and Wales, registration number 12738897. The registered office is 35 Marton Drive, Manchester, Lancashire, M46 9WA, 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.
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
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
33.33% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2024
6,200 
72,317 
- 
- 
78,517 
Additions
- 
- 
10,583 
1,189 
11,772 
At 31 July 2025
6,200 
72,317 
10,583 
1,189 
90,289 
Depreciation
At 1 August 2024
4,239 
30,137 
- 
- 
34,376 
Charge for the year
709 
10,545 
294 
- 
11,548 
At 31 July 2025
4,948 
40,682 
294 
- 
45,924 
Net book value
At 31 July 2025
1,252 
31,635 
10,289 
1,189 
44,365 
At 31 July 2024
1,961 
42,180 
- 
- 
44,141 
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Dl Roofing (farnworth) Limited Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
81,062 
40,156 
Trade debtors
335,202 
93,284 
Accrued income and prepayments
58,958 
58,958 
Other debtors
- 
29,508 
475,222 
221,906 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
11,836 
- 
Taxes and social security
(9,863)
24,917 
Other creditors
566,665 
212,245 
Loans from directors
(38,352)
- 
Accruals
61,917 
61,917 
592,203 
299,079 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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