Company registration number: 12550817
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Cotswold Building & Roofing Ltd
Pages for filing with the Registrar
Company registration number: 12550817
Cotswold Building & Roofing Ltd
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 29,019 35,161
29,019 35,161
Current assets
Debtors 5 800 13,340
Cash at bank and in hand 79,764 52,419
80,564 65,759
Creditors: amounts falling due within one year
6 (78,287) (79,361)
Net current assets/(liabilities) 2,277 (13,602)
Total assets less current liabilities 31,296 21,559
NET ASSETS 31,296 21,559
Capital and reserves
Called up share capital 100 100
Profit and loss account 31,196 21,459
TOTAL EQUITY 31,296 21,559
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 12550817
Cotswold Building & Roofing Ltd
Balance sheet - continued
as at 30 April 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 2 October 2026 and signed on its behalf by:
Mr S McCann, Director Mr P Moran, Director
2 October 2026 2 October 2026
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Cotswold Building & Roofing Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Cotswold Building & Roofing Ltd is a private company registered in England and Wales. Its registered number is 12550817. The company is limited by shares. Its registered office is 1 Long Street, Tetbury, Gloucestershire, GL8 8AA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 20% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Cotswold Building & Roofing Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2025 - 7).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 54,429
Additions 1,396
At 30 April 2026 55,825
Depreciation
At 1 May 2025 19,268
Charge for year 7,538
At 30 April 2026 26,806
Net book value
At 30 April 2026 29,019
At 30 April 2025 35,161
5 Debtors
2026 2025
£ £
Trade debtors - 14,271
Taxation 592 -
Prepayments and accrued income 208 (931)
800 13,340
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Cotswold Building & Roofing Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 26,034 21,162
Other creditors 3,836 3,198
Taxation 27,298 -
VAT payable 19,979 23,176
Social security and other tax - 31,825
Accruals and deferred income 1,140 -
78,287 79,361
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