CHARLTON ROOFING NORTH EAST LTD


Director	CHARLTON, Craig


Registered Address	Unit G21 Eleventh Avenue North
	Team Valley Trading Estate
	Gateshead
	NE11 0NJ


Registered Number	12733935 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		-		2,400
Tangible assets	4		56,982		19,736
			56,982		22,136
Current assets
Debtors		78,108		50,983
Cash at bank and on hand		18,604		52,320
		96,712		103,303
Creditors amounts falling due within one year	5	(22,764)		(34,384)
Net current assets (liabilities)			73,948		68,919
Total assets less current liabilities			130,930		91,055
Creditors amounts falling due after one year	6		(37,317)		(7,477)
Net assets			93,613		83,578
Capital and reserves
Called up share capital			100		100
Profit and loss account			93,513		83,478
Shareholders' funds			93,613		83,578

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 July 2026, and are signed on its behalf by:

CHARLTON, Craig
Director
Registered Company No. 12733935

CHARLTON ROOFING NORTH EAST LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	12,000	12,000
At 31 March 26	12,000	12,000
Amortisation and impairment
At 01 April 25	9,600	9,600
Charge for year	2,400	2,400
At 31 March 26	12,000	12,000
Net book value
At 31 March 26	-	-
At 31 March 25	2,400	2,400

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 April 25	2,808	21,995	24,803
Additions	-	45,250	45,250
At 31 March 26	2,808	67,245	70,053
Depreciation and impairment
At 01 April 25	2,135	2,932	5,067
Charge for year	561	7,443	8,004
At 31 March 26	2,696	10,375	13,071
Net book value
At 31 March 26	112	56,870	56,982
At 31 March 25	673	19,063	19,736

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	439	540
Bank borrowings and overdrafts	257	2,619
Taxation and social security	6,779	24,043
Finance lease and HP contracts	14,589	6,482
Accrued liabilities and deferred income	700	700
Total	22,764	34,384


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	35,235	-
Other creditors	2,082	7,477
Total	37,317	7,477

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	16,672		13,960

8.	Provisions for liabilities
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.