REGISTERED NUMBER: 07954827 (England and Wales)

Financial Statements

for the Year Ended 28th February 2026

for

ASHTON ROOFING & MAINTENANCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Ashton

Mrs G V Ashton

SECRETARY:

M J Ashton

REGISTERED OFFICE:

Unit 50, Woodside Industrial Estate

Woodside

Thornwood

Essex

CM16 6LJ

REGISTERED NUMBER:

07954827 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

94,409

84,888

94,409

84,888

CURRENT ASSETS

Debtors

6

654,834

922,089

Cash at bank and in hand

424,730

238,802

1,079,564

1,160,891

CREDITORS

Amounts falling due within one year

7

407,286

588,037

NET CURRENT ASSETS

672,278

572,854

TOTAL ASSETS LESS CURRENT LIABILITIES

766,687

657,742

CREDITORS

Amounts falling due after more than one year

8

-

(3,334

)

PROVISIONS FOR LIABILITIES

(17,824

)

(21,222

)

NET ASSETS

748,863

633,186

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

748,763

633,086

SHAREHOLDERS' FUNDS

748,863

633,186

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24th July 2026 and were signed on its behalf by:

M J Ashton - Director

1.	STATUTORY INFORMATION

Ashton Roofing & Maintenance 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st March 2025

and 28th February 2026

537,005

AMORTISATION

At 1st March 2025

and 28th February 2026

537,005

NET BOOK VALUE

At 28th February 2026

-

At 28th February 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st March 2025

-

18,269

18,903

Additions

6,187

-

22,195

Disposals

-

-

-

At 28th February 2026

6,187

18,269

41,098

DEPRECIATION

At 1st March 2025

-

8,583

13,971

Charge for year

928

1,189

4,069

Eliminated on disposal

-

-

-

At 28th February 2026

928

9,772

18,040

NET BOOK VALUE

At 28th February 2026

5,259

8,497

23,058

At 28th February 2025

-

9,686

4,932

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st March 2025

157,650

27,766

222,588

Additions

40,460

1,753

70,595

Disposals

(70,379

)

-

(70,379

)

At 28th February 2026

127,731

29,519

222,804

DEPRECIATION

At 1st March 2025

94,731

20,415

137,700

Charge for year

16,645

1,445

24,276

Eliminated on disposal

(33,581

)

-

(33,581

)

At 28th February 2026

77,795

21,860

128,395

NET BOOK VALUE

At 28th February 2026

49,936

7,659

94,409

At 28th February 2025

62,919

7,351

84,888

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st March 2025

17,034

Transfer to ownership

(17,034

)

At 28th February 2026

-

DEPRECIATION

At 1st March 2025

9,848

Transfer to ownership

(9,848

)

At 28th February 2026

-

NET BOOK VALUE

At 28th February 2026

-

At 28th February 2025

7,186

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

339,854

534,029

Amounts recoverable on contract

192,302

292,616

Other debtors

2,500

(3,316

)

Related company - Ashtons Scaffolding Ltd

74,357

-

VAT

11,412

56,359

Prepayments

34,409

42,401

654,834

922,089

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans and overdrafts

3,334

10,000

Hire purchase contracts

-

3,069

Trade creditors

203,837

349,259

Tax

76,308

48,295

Social security and other taxes

20,935

38,421

Other creditors

91,272

127,211

Directors' current accounts

7,950

9,632

Accrued expenses

3,650

2,150

407,286

588,037

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans - 1-2 years

-

3,334

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

£

2

Ordinary A

£1

2

2

Allotted and issued:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

£

98

Share capital 1

£1

98

98

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M J Ashton.