BrightAccountsProduction v1.0.0 v1.0.0 2025-05-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Roofing activities. 21 October 2026 0 0 01319830 2026-04-30 01319830 2025-04-30 01319830 2024-04-30 01319830 2025-05-01 2026-04-30 01319830 2024-05-01 2025-04-30 01319830 uk-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 01319830 uk-curr:PoundSterling 2025-05-01 2026-04-30 01319830 uk-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 01319830 uk-bus:FullAccounts 2025-05-01 2026-04-30 01319830 uk-core:ShareCapital 2026-04-30 01319830 uk-core:ShareCapital 2025-04-30 01319830 uk-core:RetainedEarningsAccumulatedLosses 2026-04-30 01319830 uk-core:RetainedEarningsAccumulatedLosses 2025-04-30 01319830 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-04-30 01319830 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-04-30 01319830 uk-bus:FRS102 2025-05-01 2026-04-30 01319830 uk-core:Land 2025-05-01 2026-04-30 01319830 uk-core:PlantMachinery 2025-05-01 2026-04-30 01319830 uk-core:FurnitureFittingsToolsEquipment 2025-05-01 2026-04-30 01319830 uk-core:MotorVehicles 2025-05-01 2026-04-30 01319830 uk-core:CurrentFinancialInstruments 2026-04-30 01319830 uk-core:CurrentFinancialInstruments 2025-04-30 01319830 uk-core:WithinOneYear 2026-04-30 01319830 uk-core:WithinOneYear 2025-04-30 01319830 uk-core:EmployeeBenefits 2025-04-30 01319830 uk-core:EmployeeBenefits 2025-05-01 2026-04-30 01319830 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-04-30 01319830 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-04-30 01319830 uk-core:OtherDeferredTax 2026-04-30 01319830 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-04-30 01319830 uk-core:EmployeeBenefits 2026-04-30 01319830 2025-05-01 2026-04-30 01319830 uk-bus:Director1 2025-05-01 2026-04-30 01319830 uk-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 01319830
 
 
J.H. & R.R. Mundy (Roofing Supplies) Limited
 
Unaudited Financial Statements
 
for the financial year ended 30 April 2026
J.H. & R.R. Mundy (Roofing Supplies) Limited
Company Registration Number: 01319830
BALANCE SHEET
as at 30 April 2026

2026 2025
Notes £ £
 
Fixed Assets
Tangible assets 4 147,314 117,837
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Current Assets
Stocks 5 460,000 495,000
Debtors 6 729,301 925,879
Investments 7 1,181,637 1,079,502
Cash and cash equivalents 2,393,297 1,821,985
───────── ─────────
4,764,235 4,322,366
───────── ─────────
Creditors: amounts falling due within one year 8 (1,031,355) (1,457,415)
───────── ─────────
Net Current Assets 3,732,880 2,864,951
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Total Assets less Current Liabilities 3,880,194 2,982,788
 
Provisions for liabilities 9 (28,354) (24,658)
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Net Assets 3,851,840 2,958,130
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Capital and Reserves
Called up share capital 150 150
Retained earnings 3,851,690 2,957,980
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Equity attributable to owners of the company 3,851,840 2,958,130
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.
           
For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 21 October 2026
           
           
________________________________          
Mr Roy Richard Mundy          
Director          
           



J.H. & R.R. Mundy (Roofing Supplies) Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 April 2026

   
1. General Information
 
J.H. & R.R. Mundy (Roofing Supplies) Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 01319830. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 April 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Long leasehold property - 5% Straight line
  Plant and machinery - 25% Reducing balance
  Fixtures, fittings and equipment - 25% Reducing balance
  Motor vehicles - 25% Reducing balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
 
Investments
Current asset investments are stated at the lower of cost and net realisable value.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Provisions
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability when approved by the shareholders at an Annual General Meeting.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 18, (2025 - 18).
             
4. Tangible assets
  Long Plant and Fixtures, Motor Total
  leasehold machinery fittings and vehicles  
  property   equipment    
  £ £ £ £ £
Cost
At 1 May 2025 14,932 33,599 43,485 323,181 415,197
Additions - - - 79,206 79,206
  ───────── ───────── ───────── ───────── ─────────
At 30 April 2026 14,932 33,599 43,485 402,387 494,403
  ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 May 2025 13,814 32,696 37,582 213,268 297,360
Charge for the financial year 747 226 1,476 47,280 49,729
  ───────── ───────── ───────── ───────── ─────────
At 30 April 2026 14,561 32,922 39,058 260,548 347,089
  ───────── ───────── ───────── ───────── ─────────
Net book value
At 30 April 2026 371 677 4,427 141,839 147,314
  ═════════ ═════════ ═════════ ═════════ ═════════
At 30 April 2025 1,118 903 5,903 109,913 117,837
  ═════════ ═════════ ═════════ ═════════ ═════════
       
5. Stocks 2026 2025
  £ £
 
Finished goods and goods for resale 460,000 495,000
  ═════════ ═════════
 
The replacement cost of stock did not differ significantly from the figures shown.
       
6. Debtors 2026 2025
  £ £
 
Trade debtors 270,228 490,649
Other debtors 434,590 410,590
Prepayments and accrued income 24,483 24,640
  ───────── ─────────
  729,301 925,879
  ═════════ ═════════
       
7. Investments 2026 2025
  £ £
 
Listed investments 1,181,637 1,079,502
  ═════════ ═════════
       
8. Creditors 2026 2025
Amounts falling due within one year £ £
 
Trade creditors 433,933 464,760
Taxation 183,902 504,379
Director's current account 49,755 124,063
Other creditors 352,450 353,813
Accruals 11,315 10,400
  ───────── ─────────
  1,031,355 1,457,415
  ═════════ ═════════
         
9. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2026 2025
  £ £ £
 
At financial year start 24,658 24,658 6,846
Charged to profit and loss 3,696 3,696 17,812
  ───────── ───────── ─────────
At financial year end 28,354 28,354 24,658
  ═════════ ═════════ ═════════
       
10. Related party disclosures
 

Included in Other debtors is an amount of £301,500 (2025: £301,500) due by Russel Mundy, son of Roy Mundy. This loan is unsecured, interest free and repayable on demand.

Included in Other creditors is an amount of £253,548 (2025: £253,548) due to Mundy Structural Steel Company Limited, a company in which R R Mundy is a shareholder. This amount is currently in dispute.