REGISTERED NUMBER: 03700831 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ABOUT ROOFING SUPPLIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Rivolta

D Rivolta

REGISTERED OFFICE:

34 Ormside Way

Holmethorpe Industrial Estate

Redhill

Surrey

RU1 2LW

REGISTERED NUMBER:

03700831 (England and Wales)

ACCOUNTANTS:

Waight & Company Ltd

Trading as WaightSharnock

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

FIXED ASSETS

Tangible assets

4

120,101

159,219

CURRENT ASSETS

Stocks

1,086,591

1,029,647

Debtors

5

2,028,922

2,030,498

Cash in hand

8,540

5,884

3,124,053

3,066,029

CREDITORS

Amounts falling due within one year

6

2,243,349

2,268,545

NET CURRENT ASSETS

880,704

797,484

TOTAL ASSETS LESS CURRENT LIABILITIES

1,000,805

956,703

CREDITORS

Amounts falling due after more than one year

7

(50

)

(50

)

PROVISIONS FOR LIABILITIES

(29,225

)

(38,654

)

NET ASSETS

971,530

917,999

CAPITAL AND RESERVES

Called up share capital

306

306

Retained earnings

971,224

917,693

SHAREHOLDERS' FUNDS

971,530

917,999

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 directors acknowledge their 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 Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

J Rivolta - Director

1.	STATUTORY INFORMATION

About Roofing Supplies 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.

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.

Leasehold improvements

-

10% on cost

Computer Software

-

33% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

20% 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.

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 26 (2025 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Computer

Plant and

improvements

Software

machinery

£

£

£

COST

At 1 April 2025

166,740

426,003

262,249

Additions

-

-

-

At 31 March 2026

166,740

426,003

262,249

DEPRECIATION

At 1 April 2025

162,990

288,301

248,229

Charge for year

1,250

34,425

3,505

At 31 March 2026

164,240

322,726

251,734

NET BOOK VALUE

At 31 March 2026

2,500

103,277

10,515

At 31 March 2025

3,750

137,702

14,020

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

22,247

20,293

897,532

Additions

-

1,486

1,486

At 31 March 2026

22,247

21,779

899,018

DEPRECIATION

At 1 April 2025

18,643

20,150

738,313

Charge for year

901

523

40,604

At 31 March 2026

19,544

20,673

778,917

NET BOOK VALUE

At 31 March 2026

2,703

1,106

120,101

At 31 March 2025

3,604

143

159,219

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

772,627

819,479

Other debtors

1,256,295

1,211,019

2,028,922

2,030,498

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,043,361

493,121

Trade creditors

1,056,140

1,584,120

Taxation and social security

76,169

117,524

Other creditors

67,679

73,780

2,243,349

2,268,545

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

50

50

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank overdrafts

1,043,361

493,121

The bank holds a debenture dated 15th April 1999.

9.	RELATED PARTY DISCLOSURES

The company made purchases from its parent company, About Roofing Limited, of £118,000 (2025 - £101,571)

Amount due from About Roofing Limited at the balance sheet date was £157,637 (2025 - £266,428)

The company made sales to a parent of About Roofing Limited, BDJ Estates Limited, of £181,868 (2025 - £52,500) and made purchases of £271,000 (2025 - £173,096)

Amount due from BDJ Estates Limited at the balance sheet date was £316,397 (2025 - £176,845)

The company made sales to a company controlled by its directors, About Building Limited of £261,559 (2025 - £537,645) and made purchases of £327,000 (2025 - £90,152)

Amount due from About Building Limited at the balance sheet date was £723,736 (2025 - £710,101).

10.	CONTROLLING PARTY

The controlling party is About Roofing Ltd.