REGISTERED NUMBER: 00398962 (England and Wales)

Faber Roofing Limited

Unaudited Financial Statements for the Year Ended 28 February 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Mrs T L Hurkett

M D Jenkins

Registered office:

Unit G Park Farm

Bungay Road

Norwich

Norfolk

NR14 8RX

Registered number:

00398962 (England and Wales)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Fixed assets

Tangible assets

4

43,623

46,242

Current assets

Stocks

19,826

22,013

Debtors

5

213,088

177,230

Cash at bank and in hand

75,265

110,389

308,179

309,632

Creditors

Amounts falling due within one year

6

133,800

140,715

Net current assets

174,379

168,917

Total assets less current liabilities

218,002

215,159

Creditors

Amounts falling due after more than one year

7

-

(2,504

)

Provisions for liabilities

(8,288

)

(8,786

)

Net assets

209,714

203,869

Capital and reserves

Called up share capital

2,221

2,222

Retained earnings

207,493

201,647

209,714

203,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

Mrs T L Hurkett - Director

1.	Statutory information

Faber Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Turnover

Turnover represents the fair value of consideration receivable for roofing, cladding, repair and associated services provided in the ordinary course of business, excluding value added tax, trade discounts and rebates.

Revenue from roofing and other installation contracts is recognised by reference to the stage of completion of the work at the reporting date, where the outcome of the contract can be measured reliably. The stage of completion is determined by reference to the work performed and costs incurred in relation to the total estimated work required under the contract.

Revenue from repairs, maintenance and other short-term works is recognised when the relevant services have been provided.

Where the outcome of a contract cannot be measured reliably, revenue is recognised only to the extent of costs incurred that are expected to be recoverable.

Amounts relating to work performed but not invoiced at the reporting date are recognised as accrued income. Amounts invoiced in advance of work being performed are recognised as deferred income

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 11 (2025 - 11 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 March 2025

93,772

34,762

54,985

183,519

Additions

688

-

20,160

20,848

Disposals

-

-

(18,950

)

(18,950

)

At 28 February 2026

94,460

34,762

56,195

185,417

Depreciation

At 1 March 2025

80,902

32,076

24,299

137,277

Charge for year

2,033

402

9,939

12,374

Eliminated on disposal

-

-

(7,857

)

(7,857

)

At 28 February 2026

82,935

32,478

26,381

141,794

Net book value

At 28 February 2026

11,525

2,284

29,814

43,623

At 28 February 2025

12,870

2,686

30,686

46,242

5.

Debtors: amounts falling due within one year

28/2/26

28/2/25

£

£

Trade debtors

181,482

139,953

Other debtors

31,606

37,277

213,088

177,230

6.

Creditors: amounts falling due within one year

28/2/26

28/2/25

£

£

Bank loans and overdrafts

2,190

6,146

Trade creditors

78,674

61,268

Taxation and social security

20,216

21,480

Other creditors

32,720

51,821

133,800

140,715

7.

Creditors: amounts falling due after more than one year

28/2/26

28/2/25

£

£

Bank loans

-

2,504