A.J.L. Roofing Contractors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04388051 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

A.J.L. Roofing Contractors Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Director:

A Ludlow

Registered office:

Pentax House

South Hill Avenue

South Harrow

Middlesex

HA2 0DU

Registered number:

04388051 (England and Wales)

Accountants:

Moore Thompson

27 Market Place

Market Deeping

Peterborough

Cambridgeshire

PE6 8EA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A.J.L. Roofing Contractors Limited for the year ended 31 March 2026 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of A.J.L. Roofing Contractors Limited in accordance with the terms of our engagement letter dated 23 August 2021. Our work has been undertaken solely to prepare for your approval the financial statements of A.J.L. Roofing Contractors Limited and state those matters that we have agreed to state to the director of A.J.L. Roofing Contractors Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.J.L. Roofing Contractors Limited and its director for our work or for this report.

It is your duty to ensure that A.J.L. Roofing Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A.J.L. Roofing Contractors Limited. You consider that A.J.L. Roofing Contractors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A.J.L. Roofing Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

27 Market Place

Market Deeping

Peterborough

Cambridgeshire

PE6 8EA

8 September 2026

Fixed assets

Tangible assets

5

41,452

33,084

Current assets

Debtors

6

151,289

147,323

Prepayments and accrued income

2,806

500

Cash at bank

138,713

173,550

292,808

321,373

Creditors

Amounts falling due within one year

7

76,578

93,186

Net current assets

216,230

228,187

Total assets less current liabilities

257,682

261,271

Creditors

Amounts falling due after more than one
year

8

(7,455

)

-

Provisions for liabilities

(5,421

)

(8,270

)

Accruals and deferred income

(2,937

)

(2,905

)

Net assets

241,869

250,096

Capital and reserves

Called up share capital

100

Retained earnings

241,769

249,996

241,869

250,096

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

A Ludlow - Director

1.	Statutory information

A.J.L. Roofing Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Plant and machinery

-

25% on a straight line basis

Fixtures and fittings

-

25% on a straight line basis

Motor vehicles

-

25% on a straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

The finance leases are secured upon the asset to which they relate.

4.	Employees and directors

The average number of employees during the year was 2 (2025 - 3 ) .

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

Cost

At 1 April 2025

16,018

6,126

55,724

77,868

Additions

126

-

24,534

24,660

Disposals

(4,281

)

-

(4,281

)

At 31 March 2026

11,863

6,126

80,258

98,247

Depreciation

At 1 April 2025

14,602

6,013

24,169

44,784

Charge for year

937

38

15,288

16,263

Eliminated on disposal

(4,252

)

-

(4,252

)

At 31 March 2026

11,287

6,051

39,457

56,795

Net book value

At 31 March 2026

576

75

40,801

41,452

At 31 March 2025

1,416

113

31,555

33,084

6.

Debtors: amounts falling due within one year

2026

2025

£

Trade debtors

117,452

106,559

Other debtors

33,837

40,764

151,289

147,323

7.

Creditors: amounts falling due within one year

2026

2025

£

Finance leases

4,807

-

Trade creditors

48,306

79,461

Taxation and social security

10,533

3,814

Other creditors

12,932

9,911

76,578

93,186

8.

Creditors: amounts falling due after more than one year

2026

2025

£

Finance leases

7,455

-

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

A Ludlow

Balance outstanding at start of year

22,548

(417

)

Amounts advanced

21,424

27,985

Amounts repaid

(24,100

)

(5,020

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

19,872

22,548