Roofing Trade Services Limited

Registered number

07541812

Filleted Accounts

28 February 2026

Roofing Trade Services Limited
Registered number:		07541812
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		412,171			260,152

Current assets
Stocks		597,772			740,679
Debtors	4	535,714			560,683
Cash at bank and in hand		27,477			47,075
		1,160,963			1,348,437

Creditors: amounts falling due within one year	5	(698,333)			(581,400)

Net current assets			462,630			767,037

Total assets less current liabilities			874,801			1,027,189

Creditors: amounts falling due after more than one year	6		(40,642)			(44,977)



Net assets			834,159			982,212

Capital and reserves
Called up share capital			100			100
Profit and loss account			834,059			982,112

Shareholders' funds			834,159			982,212

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kenneth Paul Furlong
Director
Approved by the board on 27 August 2026

Roofing Trade Services Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			Over the lease term
	Plant and machinery			15% on written down value
	Motor vehicles			25% on written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					18		18


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 March 2025	86,358		110,734		650,759		847,851
	Additions	136,890		38,747		80,330		255,967
	At 28 February 2026	223,248		149,481		731,089		1,103,818

	Depreciation
	At 1 March 2025	86,358		103,257		398,083		587,698
	Charge for the year	13,689		7,009		83,251		103,949
	At 28 February 2026	100,047		110,266		481,334		691,647

	Net book value
	At 28 February 2026	123,201		39,215		249,755		412,171
	At 28 February 2025	-		7,477		252,676		260,153


4	Debtors					2026		2025
£							£

	Trade debtors					435,846		447,215
	Deferred tax asset					36,491		56,318
	Other debtors					63,377		57,150
						535,714		560,683


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					2,639		3,349
	Obligations under finance lease and hire purchase contracts					67,836		87,470
	Trade creditors					459,315		350,884
	Taxation and social security costs					75,344		132,861
	Other creditors					93,199		6,836
						698,333		581,400


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					40,642		44,977


7	Other information

	Roofing Trade Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	190 Billet Road
	London
	E17 5DX