REGISTERED NUMBER: 09193841

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Prestige Metal Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

S J Ward

REGISTERED OFFICE:

Garland Gables

Garlands Lane

Barlestone

Nuneaton

CV13 0JD

REGISTERED NUMBER:

09193841

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

99,655

125,109

CURRENT ASSETS

Stocks

17,079

20,721

Debtors

5

145,421

80,318

Cash at bank

55,511

73,155

218,011

174,194

CREDITORS

Amounts falling due within one year

6

116,004

101,829

NET CURRENT ASSETS

102,007

72,365

TOTAL ASSETS LESS CURRENT LIABILITIES

201,662

197,474

CREDITORS

Amounts falling due after more than one year

7

-

(253

)

PROVISIONS FOR LIABILITIES

(24,914

)

(31,277

)

NET ASSETS

176,748

165,944

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

176,648

165,844

SHAREHOLDERS' FUNDS

176,748

165,944

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 27 August 2026 and were signed by:

S J Ward - Director

1.	STATUTORY INFORMATION

Prestige Metal Roofing Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

103,646

1,613

155,448

6,420

267,127

Disposals

(1,349

)

-

-

(4,045

)

(5,394

)

At 31 January 2026

102,297

1,613

155,448

2,375

261,733

DEPRECIATION

At 1 February 2025

60,167

519

75,828

5,504

142,018

Charge for year

8,696

219

15,925

454

25,294

Eliminated on disposal

(1,188

)

-

-

(4,046

)

(5,234

)

At 31 January 2026

67,675

738

91,753

1,912

162,078

NET BOOK VALUE

At 31 January 2026

34,622

875

63,695

463

99,655

At 31 January 2025

43,479

1,094

79,620

916

125,109

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

34,475

DEPRECIATION

At 1 February 2025

19,471

Charge for year

3,001

At 31 January 2026

22,472

NET BOOK VALUE

At 31 January 2026

12,003

At 31 January 2025

15,004

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

113,816

41,923

Other debtors

31,605

38,395

145,421

80,318

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

3,018

6,940

Trade creditors

37,563

29,199

Taxation and social security

41,769

35,898

Other creditors

33,654

29,792

116,004

101,829

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

-

253

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

85

Ordinary A

£1

85

85

5

Ordinary B

£1

5

5

5

Ordinary C

£1

5

5

5

Ordinary D

£1

5

5

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.1.26

31.1.25

£

£

S J Ward

Balance outstanding at start of year

19,729

27,621

Amounts advanced

51,367

19,729

Amounts repaid

(75,100

)

(27,621

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,004

)

19,729

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £90,600 were paid to the company shareholders.

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 Balance Sheet. 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 Prestige Metal Roofing Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Prestige Metal Roofing Limited in accordance with the terms of our engagement letter dated 3 May 2016. Our work has been undertaken solely to prepare for your approval the financial statements of Prestige Metal Roofing Limited and state those matters that we have agreed to state to the director of Prestige Metal Roofing Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Prestige Metal Roofing 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 Prestige Metal Roofing Limited. You consider that Prestige Metal Roofing 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 Prestige Metal Roofing 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.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

27 August 2026