REGISTERED NUMBER: 10259884 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

Elland Roofing Supplies Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Bayley

Mrs R V Messenger

REGISTERED OFFICE:

229 Gibbet Street

Halifax

West Yorkshire

HX1 5JE

REGISTERED NUMBER:

10259884 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Intangible assets

5

50,000

55,000

Tangible assets

6

23,041

30,721

73,041

85,721

CURRENT ASSETS

Stocks

275,518

262,436

Debtors

7

60,768

80,170

Cash at bank and in hand

316,162

339,531

652,448

682,137

CREDITORS

Amounts falling due within one year

8

58,466

106,992

NET CURRENT ASSETS

593,982

575,145

TOTAL ASSETS LESS CURRENT LIABILITIES

667,023

660,866

PROVISIONS FOR LIABILITIES

5,196

7,138

NET ASSETS

661,827

653,728

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

661,727

653,628

SHAREHOLDERS' FUNDS

661,827

653,728

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

Mr J A Bayley - Director

1.	STATUTORY INFORMATION

Elland Roofing Supplies Ltd 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 and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on goods provided during the year and derives from the provision of goods falling within the company's ordinary activities.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at 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 Statement of Income and Retained Earnings, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2025

and 31 August 2026

100,000

AMORTISATION

At 1 September 2025

45,000

Charge for year

5,000

At 31 August 2026

50,000

NET BOOK VALUE

At 31 August 2026

50,000

At 31 August 2025

55,000

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2025

and 31 August 2026

61,347

DEPRECIATION

At 1 September 2025

30,626

Charge for year

7,680

At 31 August 2026

38,306

NET BOOK VALUE

At 31 August 2026

23,041

At 31 August 2025

30,721

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

50,780

39,231

Other debtors

9,988

40,939

60,768

80,170

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,990

13,262

Taxation and social security

47,226

90,262

Other creditors

3,250

3,468

58,466

106,992

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2026 and 31 August 2025:

2026

2025

£

£

Mr J A Bayley

Balance outstanding at start of year

5,065

32,508

Amounts advanced

25,000

10,057

Amounts repaid

(27,500

)

(37,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,565

5,065

Mrs R V Messenger

Balance outstanding at start of year

5,065

32,508

Amounts advanced

25,000

10,057

Amounts repaid

(27,500

)

(37,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,565

5,065