REGISTERED NUMBER: 15896379 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 14 AUGUST 2024 TO 31 AUGUST 2025

FOR

BB ROOFING MERCHANTS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Bhatti

M Singh

REGISTERED OFFICE:

Parkway Farm

Church Road

Hounslow

Middlesex

TW5 9RY

REGISTERED NUMBER:

15896379 (England and Wales)

ACCOUNTANTS:

Param & Company Ltd

1st Floor

44 - 50 The Broadway

Southall

Middlesex

UB1 1QB

FIXED ASSETS

Tangible assets

4

219,533

CURRENT ASSETS

Stocks

288,000

Debtors

345,852

Cash at bank

1,678

635,530

CREDITORS

Amounts falling due within one year

458,525

NET CURRENT ASSETS

177,005

TOTAL ASSETS LESS CURRENT LIABILITIES

396,538

CREDITORS

Amounts falling due after more than one year

217,221

NET ASSETS

179,317

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

179,217

179,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

N Bhatti - Director

M Singh - Director

1.	STATUTORY INFORMATION

Bb Roofing Merchants 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.

Plant and machinery

-

25% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

274,513

At 31 August 2025

274,513

DEPRECIATION

Charge for period

54,980

At 31 August 2025

54,980

NET BOOK VALUE

At 31 August 2025

219,533