REGISTERED NUMBER: 12167334 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

AKH ROOFING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A K Hindley

Mrs A R Hindley

REGISTERED OFFICE:

61 Station Road

Sudbury

Sufolk

CO10 2SP

REGISTERED NUMBER:

12167334 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

36,393

Tangible assets

4

56,193

CURRENT ASSETS

3,000

Stocks

5,000

14,434

Debtors

5

23,922

111,592

Cash at bank and in hand

101,872

129,026

130,794

CREDITORS

82,864

Amounts falling due within one year

6

76,682

46,162

NET CURRENT ASSETS

54,112

82,555

TOTAL ASSETS LESS CURRENT LIABILITIES

110,305

CREDITORS

(18,354

)

Amounts falling due after more than one year

7

(31,192

)

(8,370

)

PROVISIONS FOR LIABILITIES

(10,677

)

55,831

NET ASSETS

68,436

CAPITAL AND RESERVES

10

Called up share capital

10

55,821

Retained earnings

68,426

55,831

68,436

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 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 27 July 2026 and were signed on its behalf by:

Mrs A R Hindley - Director

1.	STATUTORY INFORMATION

AKH Roofing Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the value of work completed during the year, by reference to invoiced sales and the opening and closing work in progress and trade debtor balances.

Tangible fixed assets

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

Plant and equipment - 25% reducing balance

Motor vehicles - 25% reducing balance

Office equipment - 25% reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

Totals

machinery

vehicles

equipment

£

£

£

£

COST

At 1 April 2025

82,933

10,417

64,207

8,309

Additions

44,810

2,554

41,667

589

Disposals

(31,203

)

-

(31,203

)

-

At 31 March 2026

96,540

12,971

74,671

8,898

DEPRECIATION

At 1 April 2025

46,540

7,551

35,617

3,372

Charge for year

18,736

1,357

15,997

1,382

Eliminated on disposal

(24,929

)

-

(24,929

)

-

At 31 March 2026

40,347

8,908

26,685

4,754

NET BOOK VALUE

At 31 March 2026

56,193

4,063

47,986

4,144

At 31 March 2025

36,393

2,866

28,590

4,937

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

20,650

1,180

Other debtors

3,272

13,254

23,922

14,434

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

6,600

-

Hire purchase contracts

4,197

9,287

Trade creditors

21,058

4,390

Taxation and social security

16,381

41,430

Other creditors

28,446

27,757

76,682

82,864

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

22,550

-

Hire purchase contracts

8,642

18,354

31,192

18,354