REGISTERED NUMBER: 01865444 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

DJR Roof Trusses Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A S Yeomans

D C Tangye

K A J Machin

SECRETARY:

D C Tangye

REGISTERED OFFICE:

Winnards Perch

St Columb Major

Cornwall

TR9 6DE

REGISTERED NUMBER:

01865444 (England and Wales)

BANKERS:

Barclays Bank Plc

32 High Street

Haverfordwest

Pembrokeshire

SA61 2DA

FIXED ASSETS

Tangible assets

4

204,970

217,959

CURRENT ASSETS

Stocks

5

65,946

85,989

Debtors

6

106,509

57,024

Cash at bank

46,329

90,497

218,784

233,510

CREDITORS

Amounts falling due within one year

7

228,736

148,668

NET CURRENT (LIABILITIES)/ASSETS

(9,952

)

84,842

TOTAL ASSETS LESS CURRENT LIABILITIES

195,018

302,801

PROVISIONS FOR LIABILITIES

8,677

8,677

NET ASSETS

186,341

294,124

CAPITAL AND RESERVES

Called up share capital

9,000

9,000

Retained earnings

177,341

285,124

SHAREHOLDERS' FUNDS

186,341

294,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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:

J A S Yeomans - Director

1.	STATUTORY INFORMATION

DJR Roof Trusses 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

10% on cost

Motor vehicles

-

20% straight line basis and 10% on cost

Office equipment

-

15% on cost

Stocks

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

225,241

196,007

119,731

9,473

550,452

DEPRECIATION

At 1 February 2025

37,053

190,052

96,234

9,154

332,493

Charge for year

4,505

1,146

7,130

208

12,989

At 31 January 2026

41,558

191,198

103,364

9,362

345,482

NET BOOK VALUE

At 31 January 2026

183,683

4,809

16,367

111

204,970

At 31 January 2025

188,188

5,955

23,497

319

217,959

5.

STOCKS

31.1.26

31.1.25

£

£

Stocks

65,946

85,989

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

81,964

37,040

Other debtors

3,192

-

Prepayments and accrued income

21,353

19,984

106,509

57,024

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other loans

101,000

-

Trade creditors

58,099

65,590

Tax

-

3,192

Social security and other taxes

23,927

13,841

Payments received on account

30,144

47,198

Accrued expenses

15,566

18,847

228,736

148,668