Company registration number: 08288276
Annual report and unaudited financial statements
for the period ended 1 June 2026
for
Dwenger Roofing Ltd
Pages for filing with the Registrar
Company registration number: 08288276
Dwenger Roofing Ltd
Balance sheet
as at 1 June 2026
1 Jun 26 30 Nov 25
Note £ £ £ £
Fixed assets
Intangible assets 4 500 1,000
Tangible assets 5 7,315 10,510
7,815 11,510
Current assets
Stocks - 13,999
Debtors 12,175 56,706
Cash at bank and in hand 1,375 57,861
13,550 128,566
Creditors: amounts falling due within one year
(11,933) (52,445)
Net current assets 1,617 76,121
Total assets less current liabilities 9,432 87,631
Creditors: Amounts falling due after more than one year
- (5,834)
Provisions for liabilities (3,002) (3,002)
NET ASSETS 6,430 78,795
Capital and reserves
Called up share capital 100 100
Profit and loss account 6,330 78,695
TOTAL EQUITY 6,430 78,795
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 1 June 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08288276
Dwenger Roofing Ltd
Balance sheet - continued
as at 1 June 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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 17 July 2026 and signed on its behalf by:
Ms T Key, Director Mr B Dwenger, Director
17 July 2026 17 July 2026
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Dwenger Roofing Ltd
Notes to the financial statements
for the period ended 1 June 2026
1 Company information
Dwenger Roofing Ltd is a private company registered in ********. Its registered number is 08288276. The company is limited by shares. Its registered office is c/o Baines & Co, 46 Rolle Street, Exmouth, Devon, EX8 2SQ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 10% straight line
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.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Motor vehicles - 20% straight line
Computer equipment - 25% straight line
3
Dwenger Roofing Ltd
Notes to the financial statements - continued
for the period ended 1 June 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the period comprises current and deferred taxation. 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the period the average number of employees was 2 (2025 - 2).
4 Intangible assets
Goodwill
£
Cost
At 1 December 2025 5,000
At 1 June 2026 5,000
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Dwenger Roofing Ltd
Notes to the financial statements - continued
for the period ended 1 June 2026
4 Intangible assets - continued
Amortisation
At 1 December 2025 4,000
Charge for period 500
At 1 June 2026 4,500
Net book value
At 1 June 2026 500
At 30 November 2025 1,000
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2025 43,843
Disposals (3,333)
At 1 June 2026 40,510
Depreciation
At 1 December 2025 33,333
Charge for period 1,595
Eliminated on disposal (1,733)
At 1 June 2026 33,195
Net book value
At 1 June 2026 7,315
At 30 November 2025 10,510
6 Advances, credit and guarantees granted to directors
There were no advances, credit or guarantees granted to directors in the year.
7 Related party transactions
Dividends were paid in the period totalling £32318.
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