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Company Registration No. 2525982 (England and Wales)
Industrial Roofing Products Limited Unaudited accounts for the year ended 31 March 2026
Industrial Roofing Products Limited Unaudited accounts Contents
Page
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Industrial Roofing Products Limited Company Information for the year ended 31 March 2026
Directors
Richard S. Kendall Trudy A. Kendall
Company Number
2525982 (England and Wales)
Registered Office
Spring House Bury Hill Lane Yate BS37 7QN United Kingdom
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Industrial Roofing Products Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
268,720 
276,630 
Current assets
Inventories
104,709 
111,568 
Debtors
123,860 
123,798 
Cash at bank and in hand
327,739 
290,586 
556,308 
525,952 
Creditors: amounts falling due within one year
(207,556)
(176,867)
Net current assets
348,752 
349,085 
Total assets less current liabilities
617,472 
625,715 
Provisions for liabilities
Deferred tax
(2,398)
(1,501)
Net assets
615,074 
624,214 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
615,072 
624,212 
Shareholders' funds
615,074 
624,214 
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 17 August 2026 and were signed on its behalf by
Trudy A. Kendall Director Company Registration No. 2525982
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Industrial Roofing Products Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Industrial Roofing Products Limited is a private company, limited by shares, registered in England and Wales, registration number 2525982. The registered office is Spring House, Bury Hill Lane, Yate, BS37 7QN, United Kingdom.
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:
Land & buildings
2% Reducing Balance
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Industrial Roofing Products Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2025
412,703 
61,263 
90,140 
12,562 
576,668 
At 31 March 2026
412,703 
61,263 
90,140 
12,562 
576,668 
Depreciation
At 1 April 2025
148,284 
60,747 
82,478 
8,529 
300,038 
Charge for the year
5,288 
104 
1,532 
986 
7,910 
At 31 March 2026
153,572 
60,851 
84,010 
9,515 
307,948 
Net book value
At 31 March 2026
259,131 
412 
6,130 
3,047 
268,720 
At 31 March 2025
264,419 
516 
7,662 
4,033 
276,630 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
122,328 
121,842 
Accrued income and prepayments
1,532 
1,956 
123,860 
123,798 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
8,817 
8,903 
Trade creditors
171,309 
147,618 
Taxes and social security
23,375 
20,197 
Other creditors
318 
- 
Loans from directors
182 
149 
Accruals
3,555 
- 
207,556 
176,867 
7
Average number of employees
During the year the average number of employees was 7 (2025: 7).
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