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Company Registration No. 12905416 (England and Wales)
M Holmes Roofing Limited Unaudited accounts for the year ended 30 September 2025
M Holmes Roofing Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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M Holmes Roofing Limited Company Information for the year ended 30 September 2025
Director
Mitchell Peter Stephen Holmes
Company Number
12905416 (England and Wales)
Registered Office
65 William Macleod Way Southampton SO16 4HB England
Accountants
365 Accounts Ltd 44 Brookwood Road Southampton Hampshire SO16 9AJ
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M Holmes Roofing Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
5,500 
6,600 
Tangible assets
5
2,692 
3,590 
8,192 
10,190 
Current assets
Inventories
155 
125 
Debtors
6
54,891 
37,465 
Cash at bank and in hand
217 
1,972 
55,263 
39,562 
Creditors: amounts falling due within one year
7
(83,824)
(49,668)
Net current liabilities
(28,561)
(10,106)
Net (liabilities)/assets
(20,369)
84 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(20,370)
83 
Shareholders' funds
(20,369)
84 
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 December 2025 and were signed on its behalf by
Mitchell Peter Stephen Holmes Director Company Registration No. 12905416
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M Holmes Roofing Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
M Holmes Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 12905416. The registered office is 65 William Macleod Way, Southampton, SO16 4HB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Method
Motor vehicles
25% Reducing Balance Method
Intangible fixed assets
Intangible fixed assets (including goodwill and patents) are included at cost less accumulated amortisation. Intangible fixed assets are amortised over their useful life of 10 years on a straight line basis.
Going concern
At 30 September 2025, the company had net liabilities, including significant overdue amounts payable to HM Revenue & Customs, and an overdrawn director’s loan account. The directors have considered the company’s financial position, expected future trading and cash flows. They intend to continue trading, reduce the director’s loan balance and seek suitable repayment arrangements with HM Revenue & Customs. Although the company’s ability to continue trading is dependent upon the successful outcome of these actions, the directors consider that the company has realistic alternatives to liquidation or cessation of trade. Accordingly, they consider it appropriate to prepare the financial statements on the going concern basis.
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M Holmes Roofing Limited Notes to the Accounts for the year ended 30 September 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
11,000 
At 30 September 2025
11,000 
Amortisation
At 1 October 2024
4,400 
Charge for the year
1,100 
At 30 September 2025
5,500 
Net book value
At 30 September 2025
5,500 
At 30 September 2024
6,600 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
2,500 
8,850 
11,350 
At 30 September 2025
2,500 
8,850 
11,350 
Depreciation
At 1 October 2024
1,710 
6,050 
7,760 
Charge for the year
198 
700 
898 
At 30 September 2025
1,908 
6,750 
8,658 
Net book value
At 30 September 2025
592 
2,100 
2,692 
At 30 September 2024
790 
2,800 
3,590 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
27,475 
Other debtors
54,891 
9,990 
54,891 
37,465 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
173 
3,629 
Taxes and social security
82,401 
44,506 
Accruals
1,250 
1,533 
83,824 
49,668 
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M Holmes Roofing Limited Notes to the Accounts for the year ended 30 September 2025
8
Loans to directors
During the year the company maintained a loan account with its director Mr Mitchell Peter Stephen Holmes. At the year end date the director owed the company an amount of £40,528 (2024: £9,990). Interest is accruing on this balance.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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