MTS ROOFING (NORTH EAST) LTD


Directors	SELF, Mark Terry
	SELF, Natalie


Company Secretary	SELF, Natalie


Registered Address	Unit 34 Grasmere Way
	Blyth Riverside Business Park
	Blyth
	NE24 4RR


Registered Number	09381960 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		123,756		157,101
Investment property	4		370,000		175,000
			493,756		332,101
Current assets
Debtors		126,116		41,165
Cash at bank and on hand		318,841		325,946
		444,957		367,111
Creditors amounts falling due within one year	5	(154,093)		(137,606)
Net current assets (liabilities)			290,864		229,505
Total assets less current liabilities			784,620		561,606
Creditors amounts falling due after one year	6		(256,815)		(199,057)
Net assets			527,805		362,549
Capital and reserves
Called up share capital			100		100
Profit and loss account			527,705		362,449
Shareholders' funds			527,805		362,549

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 September 2026, and are signed on its behalf by:

SELF, Mark Terry
Director
Registered Company No. 09381960

MTS ROOFING (NORTH EAST) LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	20

	Investment property
	All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	13		15

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 February 25	275,446	275,446
At 31 January 26	275,446	275,446
Depreciation and impairment
At 01 February 25	118,345	118,345
Charge for year	33,345	33,345
At 31 January 26	151,690	151,690
Net book value
At 31 January 26	123,756	123,756
At 31 January 25	157,101	157,101

4.	Investment property


		£
	Fair value at 01 February 25	175,000
	Additions	88,200
	Fair value adjustments	106,800
	At 31 January 26	370,000

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	31,396	57,139
Bank borrowings and overdrafts	27,356	26,150
Amounts owed to related parties	562	-
Taxation and social security	92,259	52,484
Other creditors	2,520	1,833
Total	154,093	137,606


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	130,246	44,673
Other creditors	126,569	154,384
Total	256,815	199,057

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	126,569		154,384