REGISTERED NUMBER: 05049280 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Brendon Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

R L Baker

T Wiltshire

REGISTERED OFFICE:

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

REGISTERED NUMBER:

05049280 (England and Wales)

ACCOUNTANTS:

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

FIXED ASSETS

Tangible assets

4

74,610

68,579

CURRENT ASSETS

Stocks

7,500

-

Debtors

5

155,278

197,828

Cash at bank

25,660

20,263

188,438

218,091

CREDITORS

Amounts falling due within one year

6

114,781

110,263

NET CURRENT ASSETS

73,657

107,828

TOTAL ASSETS LESS CURRENT LIABILITIES

148,267

176,407

CREDITORS

Amounts falling due after more than one year

7

14,309

34,703

NET ASSETS

133,958

141,704

CAPITAL AND RESERVES

Called up share capital

302

302

Retained earnings

133,656

141,402

133,958

141,704

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 30 October 2026 and were signed on its behalf by:

R L Baker - Director

1.	STATUTORY INFORMATION

Brendon 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

63,084

128,793

3,184

195,061

Additions

-

38,395

852

39,247

Disposals

(29,992

)

-

-

(29,992

)

At 31 January 2026

33,092

167,188

4,036

204,316

DEPRECIATION

At 1 February 2025

51,554

72,710

2,218

126,482

Charge for year

2,685

27,025

568

30,278

Eliminated on disposal

(27,054

)

-

-

(27,054

)

At 31 January 2026

27,185

99,735

2,786

129,706

NET BOOK VALUE

At 31 January 2026

5,907

67,453

1,250

74,610

At 31 January 2025

11,530

56,083

966

68,579

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

101,298

Additions

38,395

At 31 January 2026

139,693

DEPRECIATION

At 1 February 2025

53,190

Charge for year

24,533

At 31 January 2026

77,723

NET BOOK VALUE

At 31 January 2026

61,970

At 31 January 2025

48,108

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

23,980

67,387

Other debtors

131,298

130,441

155,278

197,828

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

7,207

1,889

Hire purchase contracts

29,618

25,064

Trade creditors

33,528

41,175

Taxation and social security

31,764

11,788

Other creditors

12,664

30,347

114,781

110,263

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

14,883

Hire purchase contracts

14,309

19,820

14,309

34,703

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

31.1.26

31.1.25

£

£

R L Baker

Balance outstanding at start of year

(298

)

9,228

Amounts advanced

47,787

40,008

Amounts repaid

(48,000

)

(49,534

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(511

)

(298

)

Mrs A Hughes

Balance outstanding at start of year

-

600

Amounts repaid

-

(600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

T Wiltshire

Balance outstanding at start of year

6,752

7,252

Amounts repaid

(500

)

(500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,252

6,752

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................