Registration number: 06777719

B C (Roofing Contractors) Limited

(Registration number: 06777719)
Balance Sheet as at 30 April 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	197,554	204,835
Current assets
Stocks		448,031	-
Debtors	5	897,161	834,528
Cash at bank and in hand		3,521,416	4,536,443
		4,866,608	5,370,971
Creditors: Amounts falling due within one year	6	(1,494,144)	(2,664,126)
Net current assets		3,372,464	2,706,845
Total assets less current liabilities		3,570,018	2,911,680
Provisions for liabilities		(16,906)	2,455
Net assets		3,553,112	2,914,135
Capital and reserves
Called up share capital	7	1,000	1,000
Retained earnings		3,552,112	2,913,135
Shareholders' funds		3,553,112	2,914,135

For the financial period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 September 2026 and signed on its behalf by:
 

Mr I Catterall Director

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
31 Northampton Road
Scunthorpe
North Lincolnshire
DN16 1UJ

Registration number: 06777719

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The accounts are prepared for the16 month period ended 30 April 2026 and as such are not
comparable.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods
and provision of services in the ordinary course of the company’s activities. Turnover is shown net of
sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured; it is
probable that future economic benefits will flow to the entity and specific criteria have been met for
each of the company's activities.

Contract revenue recognition
Turnover is only recognised on a construction contract where the outcome can be estimated reliably.
Turnover and costs are recognised by reference to the stage of completion of contract activity at the
year end date. This is normally measured by surveys of work performed to date. Contracts are only
treated as construction contracts when they have been specifically negotiated for the construction of a
development.

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 April 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,
except that a change attributable to an item of income or expense recognised as other comprehensive
income is also recognised directly in other comprehensive income.
 

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and
generates taxable income.
 

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Straight line
Plant & Machinery	15% Reducing balance
Computer Equipment	15% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 April 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the company
does not have an unconditional right, at the end of the reporting period, to defer settlement of the
creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.

Trade creditors are recognised initially at the transaction price

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period was 39 (2024 - 37).

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Computer equipment £	Total £
Cost or valuation
At 1 January 2025	63,445	478,169	19,352	560,966
Additions	-	112,550	1,535	114,085
Disposals	-	(144,543)	-	(144,543)
At 30 April 2026	63,445	446,176	20,887	530,508
Depreciation
At 1 January 2025	47,149	295,743	13,239	356,131
Charge for the period	3,137	90,088	1,308	94,533
Eliminated on disposal	-	(117,710)	-	(117,710)
At 30 April 2026	50,286	268,121	14,547	332,954
Carrying amount
At 30 April 2026	13,159	178,055	6,340	197,554
At 31 December 2024	16,296	182,426	6,113	204,835

5

Debtors

	2026 £	2024 £
Trade debtors	671,943	679,321
Prepayments	43,592	98,287
Other debtors	1,214	1,039
Social security and other taxes	180,412	55,881
	897,161	834,528

6

Creditors

	2026 £	2024 £
Due within one year
Trade payables	601,013	1,145,488
Amounts due to related parties	-	401,733
Social security and other taxes	474,373	414,940
Other payables	418,758	701,965
	1,494,144	2,664,126

B C (Roofing Contractors) Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 April 2026