LCS Roofing & Cladding Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07019823

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		126,727		190,762

			126,727		190,762
CURRENT ASSETS
Stocks		29,410		19,927
Debtors	5	1,153,499		3,372,140
Cash at bank and in hand		60,124		135,030

		1,243,033		3,527,097
Creditors: Amounts Falling Due Within One Year	6	(1,982,298 )		(2,356,226 )

NET CURRENT ASSETS (LIABILITIES)			(739,265 )		1,170,871

TOTAL ASSETS LESS CURRENT LIABILITIES			(612,538 )		1,361,633

Creditors: Amounts Falling Due After More Than One Year	7		(704,141 )		(136,931 )

NET (LIABILITIES)/ASSETS			(1,316,679 )		1,224,702

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			(1,316,689 )		1,224,692

SHAREHOLDERS' FUNDS			(1,316,679)		1,224,702

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LCS Roofing & Cladding Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P C Heraty Director	Mr L C Shand Director
19th February 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

LCS Roofing & Cladding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07019823 . The registered office is Unit 7, The Watchoak Business Centre, Chain Lane, Battle, East Sussex, TN33 0GB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial

Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements

of the Companies Act 2006 as applicable to companies subject to the small companies regime. The

disclosure requirements of section 1A of FRS 102 have been applied other than where additional

disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal

accounting policies adopted are set out below.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for roofing and

cladding services provided, and is shown net of VAT.

Turnover from a contract to provide services is recognised in the period in which the services are

provided in accordance with the stage of completion of the contract.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation,

net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values

over their useful lives on the following bases:

Plant & Machinery	25% straight line
Motor Vehicles	25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale

proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Cost comprises direct materials and, where applicable, direct labour costs and those overheads

that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and

replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount

of stocks over its estimated selling price less costs to complete and sell is recognised as an

impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

2.6. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those

costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s

services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably

committed to terminate the employment of an employee or to provide termination benefits.

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LCS Roofing & Cladding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they

fall due.

2.8. Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the

risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the

date of inception and the present value of the minimum lease payments. The related liability is

included in the balance sheet as a finance lease obligation. Lease payments are treated as

consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a

constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to

profit or loss on a straight line basis over the term of the relevant lease except where another more

systematic basis is more representative of the time pattern in which economic benefits from the

leases asset are consumed.

3. Average Number of Employees

The average monthly number of persons (including directors) employed by the company during the

year was: 8 (2025: 8)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	47,845	284,048	331,893
Additions	3,372	-	3,372

As at 31 January 2026	51,217	284,048	335,265

Depreciation
As at 1 February 2025	22,356	118,775	141,131
Provided during the period	12,804	54,603	67,407

As at 31 January 2026	35,160	173,378	208,538

Net Book Value
As at 31 January 2026	16,057	110,670	126,727

As at 1 February 2025	25,489	165,273	190,762

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	591,408	1,843,625
Other debtors	562,091	1,528,515

	1,153,499	3,372,140

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LCS Roofing & Cladding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	804,149	548,278
Other creditors	282,713	486,570
Taxation and social security	895,436	1,321,378

	1,982,298	2,356,226

Included within other creditors due within one year and due in more than one year are hire

purchase liabilities totalling £92,907 (2025 : £170,007) which are secured on the assets purchased

under hire purchase agreements.

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	611,234	-
Other creditors	92,907	136,931

	704,141	136,931

Creditors due over one year includes amounts owed under hire purchase contracts of £136,931.

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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