REGISTERED NUMBER: 05384510 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

HARAN ROOFING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

H Thomas

SECRETARY:

REGISTERED OFFICE:

Ty Ferlon

Bridgend Road

LLANHARAN

Rhondda Cynon Taff

CF72 9RD

REGISTERED NUMBER:

05384510 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

FIXED ASSETS

Tangible assets

4

78,231

95,184

CURRENT ASSETS

Debtors

5

648,615

565,395

Cash at bank

71,124

62,355

719,739

627,750

CREDITORS

Amounts falling due within one year

6

471,121

437,174

NET CURRENT ASSETS

248,618

190,576

TOTAL ASSETS LESS CURRENT LIABILITIES

326,849

285,760

CREDITORS

Amounts falling due after more than one year

7

(56,859

)

(23,490

)

PROVISIONS FOR LIABILITIES

(19,558

)

(23,796

)

NET ASSETS

250,432

238,474

CAPITAL AND RESERVES

Called up share capital

20

20

Capital redemption reserve

85

85

Retained earnings

250,327

238,369

250,432

238,474

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

H Thomas - Director

1.	STATUTORY INFORMATION

Haran Roofing 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

23,978

1,000

211,916

4,378

241,272

Additions

-

-

6,990

-

6,990

At 31 March 2026

23,978

1,000

218,906

4,378

248,262

DEPRECIATION

At 1 April 2025

10,293

1,000

130,417

4,378

146,088

Charge for year

3,420

-

20,523

-

23,943

At 31 March 2026

13,713

1,000

150,940

4,378

170,031

NET BOOK VALUE

At 31 March 2026

10,265

-

67,966

-

78,231

At 31 March 2025

13,685

-

81,499

-

95,184

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

19,395

148,441

167,836

Additions

-

6,990

6,990

At 31 March 2026

19,395

155,431

174,826

DEPRECIATION

At 1 April 2025

8,717

71,672

80,389

Charge for year

2,669

16,817

19,486

At 31 March 2026

11,386

88,489

99,875

NET BOOK VALUE

At 31 March 2026

8,009

66,942

74,951

At 31 March 2025

10,678

76,769

87,447

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

619,401

518,268

Other debtors

29,214

47,127

648,615

565,395

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

35,349

9,704

Hire purchase contracts

23,660

37,046

Trade creditors

300,286

333,096

Taxation and social security

111,826

57,328

471,121

437,174

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

44,244

2,511

Hire purchase contracts

12,615

20,979

56,859

23,490

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/26

31/3/25

£

£

Bank loans

79,593

12,215

Hire purchase contracts

36,275

58,025

115,868

70,240

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £69,000 (2025 - £82,850) were paid to the director .