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REGISTERED NUMBER: 02775312 (England and Wales)

Advanced Roofing Services Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

| Advanced Roofing Services Limited (Registered number: 02775312) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Advanced Roofing Services Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | Mr F D Di Furia

| Mr D M Woodhead

| SECRETARY: | Mr D M Woodhead

| REGISTERED OFFICE: | Atlantic House

| 8 Bell Lane

| Uckfield

| East Sussex

| TN22 1QL

| REGISTERED NUMBER: | 02775312 (England and Wales)

| ACCOUNTANTS: | Swindells LLP

| Chartered Accountants

| Atlantic House

| 8 Bell Lane

| Bellbrook Industrial Estate

| Uckfield

| East Sussex

| TN22 1QL

| Advanced Roofing Services Limited (Registered number: 02775312) |

Balance Sheet

31 January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 148,789 |  | 105,751 |  |

CURRENT ASSETS

Stocks | 5 | 8,441 |  | 33,352 |  |

Debtors | 6 | 288,824 |  | 279,918 |  |

Cash at bank and in hand | 381,371 |  | 420,672 |  |

678,636 |  | 733,942 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 7 | 364,389 |  | 440,229 |  |

NET CURRENT ASSETS | 314,247 |  | 293,713 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 463,036 |  | 399,464 |  |

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | 8 | (60,692 | ) | (47,058 | ) |

PROVISIONS FOR LIABILITIES | (70,433 | ) | (50,634 | ) |

NET ASSETS | 331,911 |  | 301,772 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 331,908 |  | 301,769 |  |

SHAREHOLDERS' FUNDS | 331,911 |  | 301,772 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

| Advanced Roofing Services Limited (Registered number: 02775312) |

Balance Sheet - continued

31 January 2026

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

Mr D M Woodhead - Director

| Advanced Roofing Services Limited (Registered number: 02775312) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Advanced Roofing Services 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 revenue, net of VAT, from commercial transactions in respect of the sales of roofing services to customers and it is recognised when the company obtains, through performance under contract, the right to consideration for those services.

| 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.

| Short leasehold | - | over the term of the lease

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks and short term work in progress are valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

| Revenue from long term contracts is recognised by stage of completion. Stage of completion is measured by reference to costs incurred to date as a percentage of total estimated costs for each contract. Where the contract outcome cannot be measured reliably, revenue is measured only to the extent of the expenses recognised that are recoverable. Full provision is made for losses on all contracts in the year in which they are first foreseen.

| Advanced Roofing Services Limited (Registered number: 02775312) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 contributes to employees' pension schemes. Contributions payable are charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2025 - 21 ) .

| Advanced Roofing Services Limited (Registered number: 02775312) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 February 2025 | 937 |  | 4,417 |  | 14,331 |  |

| Additions | - |  | - |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 31 January 2026 | 937 |  | 4,417 |  | 14,331 |  |

| DEPRECIATION

| At 1 February 2025 | 937 |  | 1,932 |  | 13,662 |  |

| Charge for year | - |  | 621 |  | 167 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 January 2026 | 937 |  | 2,553 |  | 13,829 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  | 1,864 |  | 502 |  |

| At 31 January 2025 | - |  | 2,485 |  | 669 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025 | 399,146 |  | 1,443 |  | 420,274 |  |

| Additions | 91,060 |  | 2,045 |  | 93,105 |  |

| Disposals | (30,089 | ) | - |  | (30,089 | ) |

| At 31 January 2026 | 460,117 |  | 3,488 |  | 483,290 |  |

| DEPRECIATION

| At 1 February 2025 | 296,868 |  | 1,124 |  | 314,523 |  |

| Charge for year | 35,994 |  | 591 |  | 37,373 |  |

| Eliminated on disposal | (17,395 | ) | - |  | (17,395 | ) |

| At 31 January 2026 | 315,467 |  | 1,715 |  | 334,501 |  |

| NET BOOK VALUE

| At 31 January 2026 | 144,650 |  | 1,773 |  | 148,789 |  |

| At 31 January 2025 | 102,278 |  | 319 |  | 105,751 |  |

| Advanced Roofing Services Limited (Registered number: 02775312) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| COST

| At 1 February 2025 | 105,476 |  |

| Additions | 91,060 |  |

| Disposals | (30,089 | ) |

| At 31 January 2026 | 166,447 |  |

| DEPRECIATION

| At 1 February 2025 | 45,922 |  |

| Charge for year | 25,313 |  |

| Eliminated on disposal | (17,395 | ) |

| At 31 January 2026 | 53,840 |  |

| NET BOOK VALUE

| At 31 January 2026 | 112,607 |  |

| At 31 January 2025 | 59,554 |  |

5. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 44,322 |  | 36,282 |  |

| Payments on account | (35,881 | ) | (2,930 | ) |

8,441 |  | 33,352 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 212,240 |  | 176,319 |  |

| Amounts recoverable on contract | 5,405 |  | 53,227 |  |

| Other debtors | 71,179 |  | 50,372 |  |

288,824 |  | 279,918 |  |

| Advanced Roofing Services Limited (Registered number: 02775312) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 24,000 |  | 36,000 |  |

| Hire purchase contracts | 25,700 |  | 23,033 |  |

| Payments on account | 104,876 |  | 117,931 |  |

| Trade creditors | 52,352 |  | 148,617 |  |

| Taxation and social security | 116,885 |  | 85,340 |  |

| Other creditors | 40,576 |  | 29,308 |  |

364,389 |  | 440,229 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 24,000 |  |

| Hire purchase contracts | 60,692 |  | 23,058 |  |

60,692 |  | 47,058 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 24,000 |  | 60,000 |  |

| Hire purchase contracts | 86,392 |  | 46,091 |  |

110,392 |  | 106,091 |  |

| The loans in respect of the hire purchase agreements are secured against the assets to which they relate.

| The bank loan is secured by way of fixed and floating charges over the assets of the company.

10. | RELATED PARTY DISCLOSURES

| During the year, the company paid dividends to the directors totalling £28,000 (2025 - £43,000).