Advanced Roofing Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02775312 (England and Wales)

Advanced Roofing Services Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

Capital redemption reserve

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.

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

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.

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 ) .

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

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

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).