Company Registration No. 03367332 (England and Wales)
A.D. BANNISTER ROOFING & BUILDING LTD
Unaudited accounts
for the year ended 31 October 2025
A.D. BANNISTER ROOFING & BUILDING LTD
Unaudited accounts
Contents
A.D. BANNISTER ROOFING & BUILDING LTD
Statement of financial position
as at 31 October 2025
Tangible assets
14,894
25,759
Cash at bank and in hand
93,013
173,334
Creditors: amounts falling due within one year
(26,259)
(67,300)
Net current assets
67,254
106,534
Total assets less current liabilities
82,148
132,293
Creditors: amounts falling due after more than one year
-
(7,433)
Called up share capital
4
4
Profit and loss account
82,144
124,856
Shareholders' funds
82,148
124,860
For the year ending 31 October 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 30 July 2026 and were signed on its behalf by
Mr A D Bannister
Director
Company Registration No. 03367332
A.D. BANNISTER ROOFING & BUILDING LTD
Notes to the Accounts
for the year ended 31 October 2025
A.D. BANNISTER ROOFING & BUILDING LTD is a private company, limited by shares, registered in England and Wales, registration number 03367332. The registered office is 7 Bell Yard, London, London, WC2A 2JR, 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.
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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:
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
A.D. BANNISTER ROOFING & BUILDING LTD
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
19,347
34,395
1,514
55,256
At 31 October 2025
19,347
34,395
1,514
55,256
At 1 November 2024
17,460
11,590
447
29,497
Charge for the year
1,887
8,599
379
10,865
At 31 October 2025
19,347
20,189
826
40,362
At 31 October 2025
-
14,206
688
14,894
At 31 October 2024
1,887
22,805
1,067
25,759
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
14,205
22,804
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,434
8,920
Taxes and social security
1,488
21,846
Loans from directors
22
12,023
6
Creditors: amounts falling due after more than one year
2025
2024
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).