REGISTERED NUMBER: 09617445 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Britton Flat Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N J Britton

SECRETARY:

Mrs H L Britton

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

REGISTERED NUMBER:

09617445 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

FIXED ASSETS

Tangible assets

4

25,490

31,872

CURRENT ASSETS

Debtors

5

15,292

15,282

Cash at bank

1,815

2,323

17,107

17,605

CREDITORS

Amounts falling due within one year

6

5,893

10,737

NET CURRENT ASSETS

11,214

6,868

TOTAL ASSETS LESS CURRENT LIABILITIES

36,704

38,740

CREDITORS

Amounts falling due after more than one year

7

(17,958

)

(21,871

)

PROVISIONS FOR LIABILITIES

8

(4,820

)

(6,056

)

NET ASSETS

13,926

10,813

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

13,924

10,811

SHAREHOLDERS' FUNDS

13,926

10,813

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 October 2026 and were signed by:

N J Britton - Director

1.	STATUTORY INFORMATION

Britton Flat 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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 June 2025

and 31 May 2026

34,111

DEPRECIATION

At 1 June 2025

2,239

Charge for year

6,382

At 31 May 2026

8,621

NET BOOK VALUE

At 31 May 2026

25,490

At 31 May 2025

31,872

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

Plant and

machinery

£

COST

At 1 June 2025

and 31 May 2026

31,711

DEPRECIATION

Charge for year

6,342

At 31 May 2026

6,342

NET BOOK VALUE

At 31 May 2026

25,369

At 31 May 2025

31,711

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,280

2,240

Other Debtors

14,012

13,042

15,292

15,282

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,264

4,120

Trade creditors

1,698

1,840

Tax

(888

)

(855

)

Directors' current accounts

819

5,632

5,893

10,737

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

17,958

21,871

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4,820

6,056

Deferred

tax

£

Balance at 1 June 2025

6,056

Provided during year

(1,236

)

Balance at 31 May 2026

4,820

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 June 2025

10,811

Profit for the year

3,613

Dividends

(500

)

At 31 May 2026

13,924

11.	RELATED PARTY DISCLOSURES

During the year Mr N J Britton made net withdrawals from his director's loan account of £4,813. The balance on the account at 31 May 2026 was £819 in credit (2025 - £5,632 in credit).

Also during the year Mr N J Britton received dividends from the company of £500 (2025 - £500).

12.	ULTIMATE CONTROLLING PARTY

Mr N J Britton is the ultimate controlling party by virtue of the fact that he holds all of the company's issued share capital.