REGISTERED NUMBER: 13143981 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Goulds Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs D Gould

C K Gould

SECRETARY:

REGISTERED OFFICE:

189 Lynchford Road

Farnborough

Hampshire

GU14 6HD

REGISTERED NUMBER:

13143981 (England and Wales)

ACCOUNTANTS:

Graham Best & Co

189 Lynchford Road

Farnborough

Hampshire

GU14 6HD

FIXED ASSETS

Tangible assets

4

54,319

49,988

CURRENT ASSETS

Stocks

6,000

5,000

Debtors

5

138,253

199,011

Cash at bank

3,189

18,980

147,442

222,991

CREDITORS

Amounts falling due within one year

6

103,998

128,968

NET CURRENT ASSETS

43,444

94,023

TOTAL ASSETS LESS CURRENT LIABILITIES

97,763

144,011

CREDITORS

Amounts falling due after more than one year

7

27,466

40,323

NET ASSETS

70,297

103,688

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

70,197

103,588

SHAREHOLDERS' FUNDS

70,297

103,688

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 26 October 2026 and were signed on its behalf by:

C K Gould - Director

1.	STATUTORY INFORMATION

Goulds 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.

Plant and machinery etc

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

86,782

Additions

29,824

Disposals

(19,349

)

At 31 January 2026

97,257

DEPRECIATION

At 1 February 2025

36,794

Charge for year

18,106

Eliminated on disposal

(11,962

)

At 31 January 2026

42,938

NET BOOK VALUE

At 31 January 2026

54,319

At 31 January 2025

49,988

5.

DEBTORS

31.1.26

31.1.25

£

£

Amounts falling due within one year:

Trade debtors

46,521

106,806

Other debtors

88,020

85,180

134,541

191,986

Amounts falling due after more than one year:

Trade debtors

2

-

Other debtors

3,710

7,025

3,712

7,025

Aggregate amounts

138,253

199,011

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

156

2,440

Taxation and social security

35,476

62,837

Other creditors

68,366

63,691

103,998

128,968

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

27,466

40,323

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.1.26

31.1.25

£

£

C K Gould

Balance outstanding at start of year

-

(11,459

)

Amounts advanced

152,749

160,404

Amounts repaid

(152,750

)

(148,945

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1

)

-

Mrs D Gould

Balance outstanding at start of year

-

(18,922

)

Amounts advanced

6,973

25,258

Amounts repaid

(6,946

)

(6,336

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27

-

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Goulds Roofing Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Goulds Roofing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Goulds Roofing Limited and state those matters that we have agreed to state to the Board of Directors of Goulds Roofing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Goulds Roofing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Goulds Roofing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Goulds Roofing Limited. You consider that Goulds Roofing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Goulds Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Graham Best & Co

189 Lynchford Road

Farnborough

Hampshire

GU14 6HD

26 October 2026