| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| Helix Roofing Contractors Limited |
| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| Helix Roofing Contractors Limited |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Helix Roofing Contractors Limited |
| Company Information |
| for the Year Ended 30 April 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Oriel House |
| 2-8 Oriel Road |
| Bootle |
| L20 7EP |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Balance Sheet |
| 30 April 2026 |
| 30.4.26 | 30.4.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 12 |
| Retained earnings | 13 |
| SHAREHOLDERS' FUNDS |
| 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. |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Balance Sheet - continued |
| 30 April 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| Helix Roofing Contractors Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| Preparation of the financial estimates require management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made included: |
| The useful economic lives and residual values of assets are assessed by management on a timely basis. |
| A provision has been made for anticipated make-good works required to sign off the projects and release the retention. The provision reflects the estimated cost of rectifying outstanding defects, incomplete works, and associated preliminaries based on current site inspections and contractual obligations. The provision represents approximately 50% of the retention currently held and is considered reasonable and proportionate to the outstanding scope of works required to satisfy contractual completion requirements. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks and work in progress |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and |
| slow moving items. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion. |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and others debtors and creditors, loans to third parties and investments in non-puttable ordinary shares. |
| Debtors and creditors are measured at the undiscounted amount of cash or other consideration expected to be paid. |
| 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. |
| 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. |
| Construction contracts |
| When the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable. |
| Where the outcome of a construction contract cannot be estimated reliability, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recovered. Contract costs are recognised as expenses in the period in which they are incurred. |
| The percentage of completion method is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of the contract work completed or certified to date compared to the estimated total contract value. Costs incurred in the year in connection with future activity on a contract are excluded from contract costs. |
| Investments |
| Investments are measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 May 2025 |
| and 30 April 2026 |
| AMORTISATION |
| At 1 May 2025 |
| Charge for year |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| to | Plant and | and |
| property | machinery | fittings |
| £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1 May 2025 |
| and 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Amounts recoverable on contract |
| Other debtors |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Bank loans |
| 10. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Within one year |
| Between one and five years |
| 11. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Bank loans |
| Bank loans are secured by way of a fixed and floating charge dated 4 September 2020. |
| 12. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.4.26 | 30.4.25 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| Helix Roofing Contractors Limited (Registered number: 03093855) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 13. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 May 2025 |
| Profit for the year |
| Dividends | ( |
) |
| At 30 April 2026 |
| 14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the year ended 30 April 2026 and the period ended 30 April 2025: |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| 15. | RELATED PARTY DISCLOSURES |
| Included in fixed asset investments is the sum of £431,300 (2025 - £431,000) which represents share capital in Mersey View Investments Limited. G Randles and R Houghton, the company directors and shareholders in Helix Roofing Contractors Holdings Ltd, are both shareholders and directors of Mersey view Investments Limited. |
| The directors of the company are currently all directors and shareholders of Helix Roofing Contractors Holdings Limited, a company that owns 100% of the share capital in Helix Roofing Contractors Limited. |
| During the year £nil (2025 - £129,600) of expenses were paid to HRC (Wirral) Limited. G Randles a company director and shareholder in Helix Roofing Contractors Holdings Limited, is a shareholder and director of HRC (Wirral) Limited. |
| During the year £167,358 (2025 - £189,200) of expenses and £165,631 (2025 - £nil) of asset purchases were paid to Birkenhead Car and Van Hire Limited. £25,000 (2025 - £nil) of asset sales were received from Birkenhead Car and Van Hire Limited The amount outstanding at the year end is £1,374 (2025 - £3,568). R Houghton a company director and shareholder in Helix Roofing Contractors Holdings Limited, is a shareholder and director of Birkenhead Car and Van Hire Limited. |
| There is a cross guarantee between Helix Roofing Contractors Limited and Helix Roofing Contractors Holdings Limited dated 17 April 2019. |