Roothings Builders & Decorators Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04050807

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		63,877		23,537

			63,877		23,537
CURRENT ASSETS
Stocks	5	127,598		138,179
Debtors	6	77,359		30,847
Cash at bank and in hand		164,532		111,687

		369,489		280,713
Creditors: Amounts Falling Due Within One Year	7	(220,316 )		(192,003 )

NET CURRENT ASSETS (LIABILITIES)			149,173		88,710

TOTAL ASSETS LESS CURRENT LIABILITIES			213,050		112,247

NET ASSETS			213,050		112,247

CAPITAL AND RESERVES
Called up share capital	8		201		201
Profit and Loss Account			212,849		112,046

SHAREHOLDERS' FUNDS			213,050		112,247

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Roothings Builders & Decorators Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Martin O'Neill

Director

13/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Roothings Builders & Decorators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04050807 . The registered office is 304 High Road, Benfleet, Essex, SS7 5HB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2025	6,900	63,440	2,234	5,849	78,423
Additions	-	61,475	-	-	61,475

As at 31 August 2026	6,900	124,915	2,234	5,849	139,898

...CONTINUED

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Roothings Builders & Decorators Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

Depreciation
As at 1 September 2025	5,745	41,223	2,196	5,722	54,886
Provided during the period	174	20,923	6	32	21,135

As at 31 August 2026	5,919	62,146	2,202	5,754	76,021

Net Book Value
As at 31 August 2026	981	62,769	32	95	63,877

As at 1 September 2025	1,155	22,217	38	127	23,537

5. Stocks

	2026	2025
	£	£
Stock	127,598	138,179

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	58,921	4,700
Amounts recoverable on contracts	9,525	9,525
Prepayments and accrued income	8,913	2,196
VAT	-	14,426

	77,359	30,847

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	176,720	106,532
Bank loans and overdrafts	-	3,695
Other taxes and social security	4,764	3,700
VAT	1,801	-
Net wages	2,400	7,360
CIS Tax control (Current liabilities - creditors < 1 year)	13,227	10,610
Bounce back loan (Current liabilities - creditors < 1 year)	-	8,707
Accruals and deferred income	4,060	4,055
Directors' loan accounts	17,344	47,344

	220,316	192,003

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	201	201

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