Company No: 10915072 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mark Winters

REGISTERED OFFICE	22 Blakely Grove
	Rawcliffe
	York
	YO30 4UB
	United Kingdom

COMPANY NUMBER

10915072 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	2,998		4,310
		2,998		4,310
Current assets
Stocks	4	12,000		15,000
Debtors	5	25,255		27,886
Cash at bank and in hand	6	3,176		12,390
		40,431		55,276
Creditors: amounts falling due within one year	7	( 28,685)		( 41,455)
Net current assets		11,746		13,821
Total assets less current liabilities		14,744		18,131
Creditors: amounts falling due after more than one year	8	( 12,503)		( 16,112)
Net assets		2,241		2,019
Capital and reserves
Called-up share capital	9	1,000		1,000
Profit and loss account		1,241		1,019
Total shareholders' funds		2,241		2,019

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Mark Winters Leadwork & Roofing Ltd (registered number: 10915072) were approved and authorised for issue by the Director on 29 July 2026. They were signed on its behalf by:

Mark Winters Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Mark Winters Leadwork & Roofing Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Blakely Grove, Rawcliffe, York, YO30 4UB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 March 2025	1,430		19,400		1,787		22,617
At 28 February 2026	1,430		19,400		1,787		22,617
Accumulated depreciation
At 01 March 2025	920		15,947		1,440		18,307
Charge for the financial year	102		863		347		1,312
At 28 February 2026	1,022		16,810		1,787		19,619
Net book value
At 28 February 2026	408		2,590		0		2,998
At 28 February 2025	510		3,453		347		4,310

4. Stocks

	2026		2025
	£		£
Work in progress	12,000		15,000

5. Debtors

	2026		2025
	£		£
Other debtors	25,255		27,886

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	3,176		12,390

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	3,609		3,520
Trade creditors	769		962
Taxation and social security	24,307		36,973
	28,685		41,455

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	12,503		16,112

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000