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Company Registration No. 02172627 (England and Wales)
The Roofing Company (Bristol) Limited Unaudited accounts for the year ended 31 January 2026
The Roofing Company (Bristol) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Roofing Company (Bristol) Limited Company Information for the year ended 31 January 2026
Director
Mr Dale Harris
Company Number
02172627 (England and Wales)
Registered Office
Perrocot Cottage Hallen Road Hallen Bristol BS10 7RH
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The Roofing Company (Bristol) Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
86,890 
123,484 
Current assets
Debtors
5
398,467 
292,238 
Cash at bank and in hand
671,627 
413,786 
1,070,094 
706,024 
Creditors: amounts falling due within one year
6
(233,523)
(202,238)
Net current assets
836,571 
503,786 
Total assets less current liabilities
923,461 
627,270 
Creditors: amounts falling due after more than one year
7
(7,238)
(3,317)
Provisions for liabilities
Deferred tax
(21,722)
(30,871)
Net assets
894,501 
593,082 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
894,201 
592,782 
Shareholders' funds
894,501 
593,082 
For the year ending 31 January 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 6 October 2026 and were signed on its behalf by
Mr Dale Harris Director Company Registration No. 02172627
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The Roofing Company (Bristol) Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
The Roofing Company (Bristol) Limited is a private company, limited by shares, registered in England and Wales, registration number 02172627. The registered office is Perrocot Cottage, Hallen Road Hallen, Bristol, BS10 7RH.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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% straight line
Motor vehicles
15% straight line
Fixtures & fittings
15% straight line
Computer equipment
15% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
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.
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The Roofing Company (Bristol) Limited Notes to the Accounts for the year ended 31 January 2026
Prior Year Adjustment
During the year, the Director identified errors in the accounts of a prior year. The errors related to the year ending 31 January 2023. The comparative figures have therefore been restated to correct this error. The effect of the restatement was as follows: Other debtors increased by £131,232 Cash at bank decreased by £93,656 Creditors due within one year increased by £46,320 Profit & Loss Account decreased by £8,744
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
6,776 
340,608 
1,887 
349,271 
Additions
- 
54,392 
580 
54,972 
Disposals
(2,390)
(268,932)
- 
(271,322)
At 31 January 2026
4,386 
126,068 
2,467 
132,921 
Depreciation
At 1 February 2025
2,019 
222,093 
1,675 
225,787 
Charge for the year
481 
18,910 
133 
19,524 
On disposals
(359)
(198,921)
- 
(199,280)
At 31 January 2026
2,141 
42,082 
1,808 
46,031 
Net book value
At 31 January 2026
2,245 
83,986 
659 
86,890 
At 31 January 2025
4,757 
118,515 
212 
123,484 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
196,744 
126,394 
Accrued income and prepayments
1,000 
4,968 
Other debtors
200,723 
160,876 
398,467 
292,238 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
26,716 
1,811 
Obligations under finance leases and hire purchase contracts
9,297 
4,151 
Trade creditors
46,580 
139,291 
Taxes and social security
146,330 
53,685 
Accruals
4,600 
3,300 
233,523 
202,238 
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The Roofing Company (Bristol) Limited Notes to the Accounts for the year ended 31 January 2026
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,238 
3,317 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr Dale Harris
Short term loan
124,340 
39,847 
- 
164,187 
124,340 
39,847 
- 
164,187 
Advances made to the director are subject to interest charged at 3.75% p.a. The above loan was repaid on 31 August 2026.
9
Average number of employees
During the year the average number of employees was 11 (2025: 11).
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