Company registration number: 06097686
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Cotswold Roofing Limited
Pages for filing with the Registrar
Company registration number: 06097686
Cotswold Roofing Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 3,150 6,300
Tangible assets 5 12,728 13,383
15,878 19,683
Current assets
Debtors 2,879 2,396
Cash at bank and in hand 12,794 46,515
15,673 48,911
Creditors: amounts falling due within one year
(16,300) (36,586)
Net current (liabilities)/assets (627) 12,325
Total assets less current liabilities 15,251 32,008
NET ASSETS 15,251 32,008
Capital and reserves
Called up share capital 100 100
Profit and loss account 15,151 31,908
TOTAL EQUITY 15,251 32,008
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06097686
Cotswold Roofing Limited
Balance sheet - continued
as at 31 March 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
R Biles, Director
5 August 2026
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Cotswold Roofing Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Cotswold Roofing Limited is a private company registered in England and Wales. Its registered number is 06097686. The company is limited by shares. Its registered office is The Oak Barn, Quarry Hill Farm, Chipping Norton, Oxfordshire, OX7 6UG.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 5% reducing balance
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Cotswold Roofing Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 2% straight line
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 63,000
At 31 March 2026 63,000
Amortisation
At 1 April 2025 56,700
Charge for year 3,150
At 31 March 2026 59,850
Net book value
At 31 March 2026 3,150
At 31 March 2025 6,300
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Cotswold Roofing Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 15,039 77,246 92,285
At 31 March 2026 15,039 77,246 92,285
Depreciation
At 1 April 2025 2,980 75,922 78,902
Charge for year 301 354 655
At 31 March 2026 3,281 76,276 79,557
Net book value
At 31 March 2026 11,758 970 12,728
At 31 March 2025 12,059 1,324 13,383
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