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Company Registration No. 08305795 (England and Wales)
Mak Roofing Limited Unaudited accounts for the year ended 31 March 2026
Mak Roofing Limited Unaudited accounts Contents
Page
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Mak Roofing Limited Company Information for the year ended 31 March 2026
Directors
Kristian John Griffiths Adrian Griffiths
Company Number
08305795 (England and Wales)
Registered Office
8 Vicarage Close Ystrad CF41 7RR
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Mak Roofing Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
105,895 
21,870 
Current assets
Debtors
278,001 
238,271 
Cash at bank and in hand
118,190 
89,456 
396,191 
327,727 
Creditors: amounts falling due within one year
(224,628)
(200,149)
Net current assets
171,563 
127,578 
Total assets less current liabilities
277,458 
149,448 
Creditors: amounts falling due after more than one year
(92,466)
(15,089)
Provisions for liabilities
Deferred tax
(5,269)
(5,201)
Net assets
179,723 
129,158 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
179,623 
129,058 
Shareholders' funds
179,723 
129,158 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by
Kristian John Griffiths Director Company Registration No. 08305795
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Mak Roofing Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Mak Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 08305795. The registered office is 8 Vicarage Close, Ystrad, CF41 7RR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% SL
Motor vehicles
20% SL
Fixtures & fittings
25% SL
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
3,450 
81,168 
739 
85,357 
Additions
- 
99,879 
- 
99,879 
At 31 March 2026
3,450 
181,047 
739 
185,236 
Depreciation
At 1 April 2025
3,450 
59,991 
46 
63,487 
Charge for the year
- 
15,669 
185 
15,854 
At 31 March 2026
3,450 
75,660 
231 
79,341 
Net book value
At 31 March 2026
- 
105,387 
508 
105,895 
At 31 March 2025
- 
21,177 
693 
21,870 
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Mak Roofing Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
35,626 
20,539 
Accrued income and prepayments
883 
- 
Other debtors
241,492 
217,732 
278,001 
238,271 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
10,183 
Obligations under finance leases and hire purchase contracts
21,521 
8,525 
Trade creditors
63,027 
51,522 
Taxes and social security
19,718 
48,470 
Other creditors
35,241 
8,263 
Loans from directors
83,614 
71,689 
Accruals
1,507 
1,497 
224,628 
200,149 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
2,895 
Obligations under finance leases and hire purchase contracts
92,466 
12,194 
92,466 
15,089 
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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