Company Registration No. 07977174 (England and Wales)
BTB Roofing Limited
Unaudited accounts
for the year ended 31 March 2026
BTB Roofing Limited
Unaudited accounts
Contents
BTB Roofing Limited
Company Information
for the year ended 31 March 2026
Director
Joseph Frank James
Company Number
07977174 (England and Wales)
Registered Office
12 New Mill
The Flour Mills
Burton on Trent
Staffordshire
DE15 0TP
United Kingdom
Accountants
Lime Associates
12 New Mill
The Flour Mills
Burton on Trent
Staffordshire
DE15 0TP
BTB Roofing Limited
Statement of financial position
as at 31 March 2026
Intangible assets
10,000
11,250
Tangible assets
6,206
9,445
Cash at bank and in hand
9,308
(9,134)
Creditors: amounts falling due within one year
(43,209)
(35,049)
Net current liabilities
(29,490)
(35,289)
Net liabilities
(13,284)
(14,594)
Called up share capital
100
100
Profit and loss account
(13,384)
(14,694)
Shareholders' funds
(13,284)
(14,594)
For the year 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 director acknowledges his 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 and authorised for issue on 20 October 2026 and were signed on its behalf by
Joseph Frank James
Director
Company Registration No. 07977174
BTB Roofing Limited
Notes to the Accounts
for the year ended 31 March 2026
BTB Roofing Limited is a private company, limited by shares, registered in England and Wales, registration number 07977174. The registered office is 12 New Mill, The Flour Mills, Burton on Trent, Staffordshire, DE15 0TP, United Kingdom.
2
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 year, 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.
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
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
BTB Roofing Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
2,707
22,304
25,011
At 31 March 2026
2,707
22,304
25,011
At 1 April 2025
2,707
12,859
15,566
Charge for the year
-
3,239
3,239
At 31 March 2026
2,707
16,098
18,805
At 31 March 2026
-
6,206
6,206
At 31 March 2025
-
9,445
9,445
Amounts falling due within one year
BTB Roofing Limited
Notes to the Accounts
for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
(6,172)
Obligations under finance leases and hire purchase contracts
-
1,206
Trade creditors
11,654
10,839
Taxes and social security
12,115
9,151
Loans from directors
-
419
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).