Registration number: 4648944

DJH Roofing Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 10

DJH Roofing Ltd

Company Information

Director

Mr Paul Williams

Company secretary

Mrs Deborah Tracey Williams

Registered office

Redwoods 2 Clyst Works Clyst Road, Topsham Exeter Devon EX3 0DB

Accountants

Redwoods Accountants (Exeter) Ltd Chartered Certified Accountants2 Clyst Works Clyst Road Topsham Exeter Devon EX3 0DB

DJH Roofing Ltd

(Registration number: 4648944)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	193,809	252,375
Current assets
Stocks	5	8,944	10,000
Debtors	6	441,800	417,072
Cash at bank and in hand		212,912	140,067
		663,656	567,139
Creditors: Amounts falling due within one year	7	(286,316)	(249,363)
Net current assets		377,340	317,776
Total assets less current liabilities		571,149	570,151
Creditors: Amounts falling due after more than one year	7	(91,372)	(157,802)
Provisions for liabilities		(46,865)	(61,342)
Net assets		432,912	351,007
Capital and reserves
Called up share capital	8	10	10
Retained earnings		432,902	350,997
Shareholders' funds		432,912	351,007

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 August 2026
 

......................................... Mr Paul Williams Director

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 2026

1	General information

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

The address of its registered office is:
Redwoods
2 Clyst Works
Clyst Road, Topsham
Exeter
Devon
EX3 0DB

The principal place of business is:
2 Knowle Business Units
Silverton Road
Matford Park
Exeter
Devon
EX2 8HJ

These financial statements were authorised for issue by the director on 17 August 2026.

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.

The accounts are presented in £ sterling and are rounded to £1.

Judgements

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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.

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 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 income 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
Plant and machinery	15% reducing balance
Fixtures, fittings and equipment	15% reducing balance
Motor vehicle	25% 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.

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 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 and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 2026

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.

Financial instruments

Classification
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other accounts receivable and payable and loans from banks/other third parties.
 Recognition and measurement
Debt instruments like loans are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payable or receivables, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. In the case of a non current liability not at a market rate of interest, the financial liability is measured initially and subsequently at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
 Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows, discounted at the assets original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 21 (2025 - 25).

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	60,036	47,097	490,714	597,847
At 31 January 2026	60,036	47,097	490,714	597,847
Depreciation
At 1 February 2025	33,825	30,257	281,390	345,472
Charge for the year	3,968	2,264	52,334	58,566
At 31 January 2026	37,793	32,521	333,724	404,038
Carrying amount
At 31 January 2026	22,243	14,576	156,990	193,809
At 31 January 2025	26,211	16,840	209,324	252,375

5

Stocks

	2026 £	2025 £
Other inventories	8,944	10,000

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		376,978	350,098
Amounts owed by related parties	11	42,682	40,912
Prepayments		9,445	16,728
Other debtors		12,695	9,334
		441,800	417,072

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	66,935	91,575
Trade creditors		123,487	104,600
Taxation and social security		74,752	32,196
Accruals and deferred income		14,813	17,488
Other creditors		6,329	3,504
		286,316	249,363

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	91,372	157,802

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	21,040
Finance lease liabilities	25,483	45,300
Hire purchase contracts	65,889	91,462
	91,372	157,802

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 2026

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	21,040	42,080
Finance lease liabilities	45,895	49,495
	66,935	91,575

DJH Roofing Ltd

Notes to the Financial Statements for the Year Ended 31 January 2026

10

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £4,000.00 (2025 - £Nil) per each Ordinary		40,000		-

11	Related party transactions

Transactions with the director

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
Mr Paul Williams
During the year the company provided a loan to the director. Interest has been charged at 2% on this loan which is repayable on demand.	9,093	40,000	(40,000)	9,093

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Mr Paul Williams
During the year the company provided a loan to the director. Interest has been charged at 2% on this loan which is repayable on demand.	24,444	24,649	(40,000)	9,093

Summary of transactions with parent

CGA Holdings Ltd A dividend has been paid to the parent company during the year of £40,000 (2025 - £NIL).

Rent has been paid to CGA Holdings Ltd of £27,000 (2025 - £24,000). The company has also hired vehicles from CGA Holdings Ltd and paid £17,637, (2025 - £20,425).

An intercompany loan accounts between the companies is showing £42,682 being owed to CGA Holdings Ltd at 31 January 2026. (2025 - £40,912).

12	Parent and ultimate parent undertaking

The company's immediate parent is CGA Holdings Ltd, incorporated in England and Wales.