Dukeries_Roofing_Services_Ltd_30_Apr_2026_companies_house_set_of

Dukeries Roofing Services Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of Dukeries Roofing Services Ltd

Year ended

30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

Dukeries Roofing Services Ltd

for the year ended

30 April 2026

which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

Dukeries Roofing Services Ltd

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

Dukeries Roofing Services Ltd

and state those matters that we have agreed to state to the Board of Directors of

Dukeries Roofing Services Ltd

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Dukeries Roofing Services Ltd

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Dukeries Roofing Services Ltd

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

Dukeries Roofing Services Ltd

. You consider that

Dukeries Roofing Services Ltd

is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dukeries Roofing Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Net Accountancy Solutions Limited

12 Harles Acres

Hickling

LE14 3AF

United Kingdom

Dukeries Roofing Services Ltd

Statement of Financial Position

30 April 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	65,700		73,903
Current assets
Stocks		44,484		54,788
Debtors		560,255		654,400
Cash at bank and in hand		157,327		5,046
		762,066		714,234
Creditors: amounts falling due within one year		(378,050	)	(433,701	)
Net current assets		384,016		280,533
Total assets less current liabilities		449,716		354,436
Creditors: amounts falling due after more than one year	6	(39,957	)	(42,755	)
Provisions for liabilities		(910	)	(5,652	)
Net assets		408,849		306,029
Capital and reserves
Called up share capital		1,002		1,002
Profit and loss account		407,847		305,027
Shareholders funds		408,849		306,029

For the year ending

30 April 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

3 August 2026

, and are signed on behalf of the board by:

Mr Dale Evison

Director

Company registration number:

02584412

Dukeries Roofing Services Ltd

Notes to the Financial Statements

Year ended

30 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Holly Farm

Main Street

Thoroton

Nottinghamshire

NG13 9DS

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and Value Added Tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	15% reducing balance
Office equipment	15% reducing balance
Motor vehicles	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

8.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 May 2025	207,576
Additions	25,403
Disposals	(24,990	)
At 30 April 2026	207,989
Depreciation
At 1 May 2025	133,673
Charge	26,028
Disposals	(17,412	)
At 30 April 2026	142,289
Carrying amount
At 30 April 2026	65,700
At 30 April 2025	73,903

6 Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	19,908	25,455
Other creditors	20,049	17,300
	39,957	42,755

Bank loans are government backed with no security over the company assets

7 Directors' advances, credit and guarantees

During the year the directors entered into the following advances and credits with the company:

Mr D Evison Balance brought forward (10,020) Advances/(credits) to the directors 1,060 Amounts repaid (903) Balance o/standing (9,863)

Mrs D Evison Balance brought forward 0 Advances/(credits) to the directors 0 Amounts repaid (312) Balance o/standing (312)

8 Controlling party

The ultimate controlling party is Mr D M Evison