GAIL BUILDING AND ROOFING LTD

Company Registration Number:
13928574 (England and Wales)

Unaudited statutory accounts for the year ended 28 February 2026

Period of accounts

Start date: 1 March 2025

End date: 28 February 2026

GAIL BUILDING AND ROOFING LTD

Contents of the Financial Statements

for the Period Ended 28 February 2026

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

GAIL BUILDING AND ROOFING LTD

Profit And Loss Account

for the Period Ended 28 February 2026

2026 2025


£
£
Turnover: 3,961,738 1,315,056
Cost of sales: ( 1,997,178 ) ( 367,108 )
Gross profit(or loss): 1,964,560 947,948
Distribution costs: ( 1,251,663 ) ( 227,055 )
Administrative expenses: ( 994,302 ) ( 617,464 )
Other operating income: 495,498 82,410
Operating profit(or loss): 214,093 185,839
Interest receivable and similar income: 4,636 421
Interest payable and similar charges: ( 93,213 ) ( 15,503 )
Profit(or loss) before tax: 125,516 170,757
Tax: ( 12,949 ) ( 10,328 )
Profit(or loss) for the financial year: 112,567 160,429

GAIL BUILDING AND ROOFING LTD

Balance sheet

As at 28 February 2026

Notes 2026 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 29,895 14,873
Tangible assets: 4 752,476 164,510
Total fixed assets: 782,371 179,383
Current assets
Stocks: 5 1,515,614 156,714
Debtors: 6 1,999,345 367,786
Cash at bank and in hand: 499,723 201,152
Total current assets: 4,014,682 725,652
Prepayments and accrued income: 495,499 82,409
Creditors: amounts falling due within one year: 7 ( 401,020 ) ( 98,766 )
Net current assets (liabilities): 4,109,161 709,295
Total assets less current liabilities: 4,891,532 888,678
Creditors: amounts falling due after more than one year: 8 ( 800,226 ) ( 35,083 )
Total net assets (liabilities): 4,091,306 853,595
Capital and reserves
Called up share capital: 3,978,739 693,166
Profit and loss account: 112,567 160,429
Total Shareholders' funds: 4,091,306 853,595

The notes form part of these financial statements

GAIL BUILDING AND ROOFING LTD

Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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.

This report was approved by the board of directors on 6 April 2026
and signed on behalf of the board by:

Name: Sylwia Milos
Status: Director

The notes form part of these financial statements

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 38 24

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 March 2025 13,326 6,191 19,517
Additions 9,503 7,182 16,685
Disposals
Revaluations
Transfers
At 28 February 2026 22,829 13,373 36,202
Amortisation
At 1 March 2025 3,499 1,145 4,644
Charge for year 1,399 264 1,663
On disposals
Other adjustments
At 28 February 2026 4,898 1,409 6,307
Net book value
At 28 February 2026 17,931 11,964 29,895
At 28 February 2025 9,827 5,046 14,873

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 March 2025 36,720 68,084 20,529 34,246 44,502 204,081
Additions 111,460 176,086 63,027 106,150 142,184 598,907
Disposals
Revaluations
Transfers
At 28 February 2026 148,180 244,170 83,556 140,396 186,686 802,988
Depreciation
At 1 March 2025 6,023 20,754 3,124 4,782 4,888 39,571
Charge for year 1,745 6,928 820 845 603 10,941
On disposals
Other adjustments
At 28 February 2026 7,768 27,682 3,944 5,627 5,491 50,512
Net book value
At 28 February 2026 140,412 216,488 79,612 134,769 181,195 752,476
At 28 February 2025 30,697 47,330 17,405 29,464 39,614 164,510

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

5. Stocks

2026 2025
£ £
Stocks 155,979 140,823
Payments on account 1,359,635 15,891
Total 1,515,614 156,714

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

6. Debtors

2026 2025
£ £
Trade debtors 730,545 330,676
Prepayments and accrued income 119,357 13,792
Other debtors 1,149,443 23,318
Total 1,999,345 367,786

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

7. Creditors: amounts falling due within one year note

2026 2025
£ £
Bank loans and overdrafts 29,657 4,553
Amounts due under finance leases and hire purchase contracts 23,264 9,630
Trade creditors 123,738 63,586
Taxation and social security 15,064 1,630
Accruals and deferred income 39,188 7,427
Other creditors 170,109 11,940
Total 401,020 98,766

GAIL BUILDING AND ROOFING LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

8. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Bank loans and overdrafts 273,622 12,668
Amounts due under finance leases and hire purchase contracts 119,760 4,768
Other creditors 406,844 17,647
Total 800,226 35,083