Registration number: 04545253

P B Cook Roofing Co Limited

Contents

Accountants' Report	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
P B Cook Roofing Co Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of P B Cook Roofing Co Limited for the year ended 31 December 2025 as set out on pages 2 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of P B Cook Roofing Co Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of P B Cook Roofing Co Limited and state those matters that we have agreed to state to the Board of Directors of P B Cook Roofing Co Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P B Cook Roofing Co Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that P B Cook Roofing Co Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of P B Cook Roofing Co Limited. You consider that P B Cook Roofing Co Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of P B Cook Roofing Co Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Jay & Jay Partnership Limited
Chartered Certified Accountants
2 Chesterfield Buildings
Westbourne Place
Clifton Bristol
BS8 1RU

7 October 2026

P B Cook Roofing Co Limited

(Registration number: 04545253)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	9,264	18,404
Current assets
Debtors	6	300,207	272,203
Creditors: Amounts falling due within one year	7	(257,427)	(194,258)
Net current assets		42,780	77,945
Total assets less current liabilities		52,044	96,349
Creditors: Amounts falling due after more than one year	7	(47,516)	(34,171)
Net assets		4,528	62,178
Capital and reserves
Called up share capital		1	1
Retained earnings		4,527	62,177
Shareholders' funds		4,528	62,178

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 October 2026
 

......................................... Mr A Cook Director

P B Cook Roofing Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
2 Chesterfield Buildings
Westbourne Place
Clifton
Bristol
BS8 1RU

These financial statements were authorised for issue by the director on 7 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

P B Cook Roofing Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	25% Reducing Balance
Office Equipment	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

P B Cook Roofing Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contact that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

P B Cook Roofing Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	55,000	55,000
At 31 December 2025	55,000	55,000
Amortisation
At 1 January 2025	55,000	55,000
At 31 December 2025	55,000	55,000
Carrying amount
At 31 December 2025	-	-

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	1,795	3,170	11,282	46,146	62,393
Additions	-	-	1,134	7,995	9,129
Disposals	-	-	-	(20,240)	(20,240)
At 31 December 2025	1,795	3,170	12,416	33,901	51,282
Depreciation
At 1 January 2025	1,038	3,071	9,173	30,707	43,989
Charge for the year	189	25	811	2,064	3,089
Eliminated on disposal	-	-	-	(5,060)	(5,060)
At 31 December 2025	1,227	3,096	9,984	27,711	42,018
Carrying amount
At 31 December 2025	568	74	2,432	6,190	9,264
At 31 December 2024	757	99	2,109	15,439	18,404

P B Cook Roofing Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	238,944	224,751
Other debtors	61,263	47,452
	300,207	272,203

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		82,208	42,020
Trade creditors		154,070	137,853
Taxation and social security		8,365	-
Other creditors		12,784	14,385
		257,427	194,258

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		47,516	34,171

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	1,666	1,763

The amount of non-cancellable operating lease payments recognised as an expense during the year was £1,763 (2024 - £6,579).

P B Cook Roofing Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9	Related party transactions

Other transactions with the director

At the beginning of the year the director Mr A Cook owed the company £28,056. This loan was repaid in full on 6th April 2025. The director borrowed further funds from the company which remained outstanding at the year end. The total owed by the director at 31st December 2025 was £42,947.

Interest was charged on the amounts outstanding at HMRC's prescribed rate of 2.25% for the 2024/25 tax year and 3.75% for the 2025/26 tax year. The total interest charged by the company in the year was £704 (2024 - £387).