REGISTERED NUMBER: 06510216 (England and Wales)

Brian Ayres Roofing Supplies Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

B Ayres

M Ayres

REGISTERED OFFICE:

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

REGISTERED NUMBER:

06510216 (England and Wales)

ACCOUNTANTS:

Salway and Wright

22 Church Street

Holbeach

Lincolnshire

PE12 7LL

FIXED ASSETS

Tangible assets

4

29,668

39,557

CURRENT ASSETS

Stocks

20,000

18,000

Debtors

5

130,480

541,418

Cash at bank

608,299

303,334

758,779

862,752

CREDITORS

Amounts falling due within one year

6

271,661

198,821

NET CURRENT ASSETS

487,118

663,931

TOTAL ASSETS LESS CURRENT LIABILITIES

516,786

703,488

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

516,686

703,388

SHAREHOLDERS' FUNDS

516,786

703,488

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 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 23 September 2026 and were signed on its behalf by:

B Ayres - Director

1.	STATUTORY INFORMATION

Brian Ayres 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.

Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

52,674

45,330

98,004

DEPRECIATION

At 1 January 2025

25,879

32,568

58,447

Charge for year

6,699

3,190

9,889

At 31 December 2025

32,578

35,758

68,336

NET BOOK VALUE

At 31 December 2025

20,096

9,572

29,668

At 31 December 2024

26,795

12,762

39,557

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

128,298

106,531

Other debtors

2,182

434,887

130,480

541,418

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

75,755

116,072

Taxation and social security

195,906

82,749

271,661

198,821