REGISTERED NUMBER: 11366930 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

J R ROOFING (LONDON) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L L Rigby

REGISTERED OFFICE:

1 Kings Avenue

Winchmore Hill

London

N21 3NA

REGISTERED NUMBER:

11366930 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Property, plant and equipment

4

104,576

110,282

CURRENT ASSETS

Inventories

31,505

12,635

Debtors

5

166,688

345,838

Cash at bank and in hand

980

4,576

199,173

363,049

CREDITORS

Amounts falling due within one year

6

198,538

298,994

NET CURRENT ASSETS

635

64,055

TOTAL ASSETS LESS CURRENT LIABILITIES

105,211

174,337

CREDITORS

Amounts falling due after more than one year

7

(47,057

)

(21,690

)

PROVISIONS FOR LIABILITIES

9

(23,747

)

(22,777

)

NET ASSETS

34,407

129,870

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,307

129,770

34,407

129,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 30 September 2026 and were signed by:

Mrs L L Rigby - Director

1.	STATUTORY INFORMATION

J R Roofing (London) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, re-bates, value added tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue is recognised when services are rendered to the customers.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment

losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances

indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery - 20% on reducing balance

Leasehold improvements - straight line over the period of lease of 5 years

Fixture & fittings - 20% on reducing balance

Motor vehicles - 20% on reducing balance

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal.

Stocks

Inventories 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet 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 the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight-line basis over the lease term.

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.

Cash and cash equivalent

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Leasehold

Plant and

and

Motor

improvements

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 July 2024

47,931

8,950

34,447

133,685

225,013

Additions

-

20,900

-

52,438

73,338

Disposals

-

-

-

(125,190

)

(125,190

)

At 30 June 2025

47,931

29,850

34,447

60,933

173,161

DEPRECIATION

At 1 July 2024

28,758

1,610

21,689

62,674

114,731

Charge for year

9,586

1,468

2,552

1,393

14,999

Eliminated on disposal

-

-

-

(61,145

)

(61,145

)

At 30 June 2025

38,344

3,078

24,241

2,922

68,585

NET BOOK VALUE

At 30 June 2025

9,587

26,772

10,206

58,011

104,576

At 30 June 2024

19,173

7,340

12,758

71,011

110,282

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 July 2024

133,685

Additions

52,438

Disposals

(125,190

)

At 30 June 2025

60,933

DEPRECIATION

At 1 July 2024

62,674

Charge for year

1,393

Eliminated on disposal

(61,145

)

At 30 June 2025

2,922

NET BOOK VALUE

At 30 June 2025

58,011

At 30 June 2024

71,011

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

45,011

102,075

Other debtors

121,677

243,763

166,688

345,838

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

5,021

5,560

Hire purchase contracts (see note 8)

14,881

-

Trade creditors

-

3,025

Taxation and social security

176,136

238,540

Other creditors

2,500

51,869

198,538

298,994

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans

17,294

21,690

Hire purchase contracts (see note 8)

29,763

-

47,057

21,690

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

as restated

£

£

Net obligations repayable:

Within one year

14,881

-

Between one and five years

29,763

-

44,644

-

9.	PROVISIONS FOR LIABILITIES

2025

2024

as restated

£

£

Deferred tax

23,747

22,777

Deferred

tax

£

Balance at 1 July 2024

22,777

Provided during year

970

Balance at 30 June 2025

23,747

10.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £Nil (2024: £926) due from the director of the company.