Company Registration No. 14693675 (England and Wales)
Elite Roofing Specialists (yorkshire) Ltd
Unaudited accounts
for the period from 1 March 2025 to 31 March 2026
Elite Roofing Specialists (yorkshire) Ltd
Unaudited accounts
Contents
Elite Roofing Specialists (yorkshire) Ltd
Company Information
for the period from 1 March 2025 to 31 March 2026
Directors
Ben Gill
Jordan Goodwill
Andrew Wood
Company Number
14693675 (England and Wales)
Registered Office
3 Willow Tree Court
Heckmondwike
West Yorkshire
WF16 0ET
England
Elite Roofing Specialists (yorkshire) Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
55,608
72,342
Cash at bank and in hand
24,517
53,648
Creditors: amounts falling due within one year
(125,983)
(83,472)
Net current (liabilities)/assets
(12,914)
58,597
Total assets less current liabilities
42,694
130,939
Creditors: amounts falling due after more than one year
(13,420)
(14,720)
Provisions for liabilities
Deferred tax
(9,063)
(12,912)
Called up share capital
100
100
Profit and loss account
20,111
103,207
Shareholders' funds
20,211
103,307
For the period ending 31 March 2026 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 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 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 of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by
Ben Gill
Director
Company Registration No. 14693675
Elite Roofing Specialists (yorkshire) Ltd
Notes to the Accounts
for the period from 1 March 2025 to 31 March 2026
Elite Roofing Specialists (yorkshire) Ltd is a private company, limited by shares, registered in England and Wales, registration number 14693675. The registered office is 3 Willow Tree Court, Heckmondwike, West Yorkshire, WF16 0ET, England.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
3 Year Straight Line
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Elite Roofing Specialists (yorkshire) Ltd
Notes to the Accounts
for the period from 1 March 2025 to 31 March 2026
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Total dividends declared and paid during the period was £78,400.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 March 2025
-
84,818
-
84,818
Additions
480
2,500
512
3,492
At 31 March 2026
480
87,318
512
88,310
At 1 March 2025
-
12,476
-
12,476
Charge for the period
80
20,061
85
20,226
At 31 March 2026
80
32,537
85
32,702
At 31 March 2026
400
54,781
427
55,608
At 28 February 2025
-
72,342
-
72,342
Amounts falling due within one year
Trade debtors
55,035
33,657
Accrued income and prepayments
-
5,798
Other debtors
13,902
3,732
Amounts falling due after more than one year
Amounts due from group undertakings etc.
15,955
32,000
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Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
3,374
3,680
Trade creditors
115,870
36,888
Taxes and social security
2,356
30,923
Other creditors
2,170
8,962
Loans from directors
480
1,219
Elite Roofing Specialists (yorkshire) Ltd
Notes to the Accounts
for the period from 1 March 2025 to 31 March 2026
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Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
11,040
14,720
Amounts owed to group undertakings and other participating interests
2,380
-
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Transactions with related parties
At the end of the year, there were 3 related party loans outstanding.
Elite Roofing Specialists (Yorkshire) Ltd were owed the following;
ER Fabrications Ltd (16203995) owed £11,636
ER Scaffolding Ltd (16356136) owed £4,319
Elite Roofing Specialists (Yorkshire) Ltd owed the following;
Cleckheaton Reclamation and Roofing Supplies Limited (16915866) were owed £2,380
The controlling party of the business is GWG Holdings Ltd (Co No - 17103384) registered at 28b Moorland Industrial Estate, Law Street, Cleckheaton, United Kingdom, BD19 3QR
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Average number of employees
During the period the average number of employees was 3 (2025: 2).