REGISTERED NUMBER: 03379044 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WILLIAMS ROOFING CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R N Williams

REGISTERED OFFICE:

24-25 Monks Brook Industrial Park

School Close

Chandlers Ford

Eastleigh

Hampshire

SO53 4RA

REGISTERED NUMBER:

03379044 (England and Wales)

ACCOUNTANTS:

Underwood Barron LLP

Monks Brook House

13 - 17 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

BANKERS:

Barclays Bank Plc

P O Box 44

Poole

Dorset

BH15 1YA

FIXED ASSETS

Tangible assets

4

241,906

271,893

CURRENT ASSETS

Stocks

38,830

115,876

Debtors

5

2,814,914

2,349,987

Cash at bank

542,406

711,517

3,396,150

3,177,380

CREDITORS

Amounts falling due within one year

6

661,330

663,481

NET CURRENT ASSETS

2,734,820

2,513,899

TOTAL ASSETS LESS CURRENT LIABILITIES

2,976,726

2,785,792

CREDITORS

Amounts falling due after more than one year

7

-

(15,004

)

PROVISIONS FOR LIABILITIES

(60,477

)

(67,973

)

NET ASSETS

2,916,249

2,702,815

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,916,247

2,702,813

SHAREHOLDERS' FUNDS

2,916,249

2,702,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 11 August 2026 and were signed by:

R N Williams - Director

1.	STATUTORY INFORMATION

Williams Roofing Contractors 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, which excludes value added tax, represents the invoiced value of goods and services supplied and the value of long-term contract work done.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 25% on cost, 20% on reducing balance and 10% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

Pension costs charged to the profit and loss account represent contributions paid by the company during the year to the company's auto-enrolment pension plan and personal pension plans of individual employees.

Long term contracts

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

166,455

487,296

653,751

Additions

-

55,535

55,535

At 31 December 2025

166,455

542,831

709,286

DEPRECIATION

At 1 January 2025

76,892

304,966

381,858

Charge for year

16,065

69,457

85,522

At 31 December 2025

92,957

374,423

467,380

NET BOOK VALUE

At 31 December 2025

73,498

168,408

241,906

At 31 December 2024

89,563

182,330

271,893

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

1,010,781

1,024,751

Amounts recoverable on contracts

641,534

336,538

Other debtors

1,162,599

988,698

2,814,914

2,349,987

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

15,003

30,008

Trade creditors

308,334

207,674

Amounts owed to group undertakings

-

41,734

Taxation and social security

241,257

367,759

Other creditors

96,736

16,306

661,330

663,481

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

15,004

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

R N Williams

Balance outstanding at start of year

610,714

519,428

Amounts advanced

111,033

102,522

Amounts repaid

(11,205

)

(11,236

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

710,542

610,714

The company has agreed to make advances to the director of up to £750,000 at any time. The terms agreed are that the advances are repayable on demand, and interest is to be charged on the advances at the official rate where the balance exceeds £10,000 at any time during the year.Interest of £22,089 (2024 - £12,886) was charged during the year.

During the period the company rented premises from the director, Mr R N Williams, for £36,000 (2024 - £36,000)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R N Williams.