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Registered number: 06773576
Southern and Country Roofing Ltd
Financial Statements
For The Year Ended 31 May 2026
Affinity Associates (AU) Limited
Suite A, 1st Floor, Unit 1
Eurogate Business Park,
Ashford
Kent
TN24 8XW
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06773576
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,771 63,107
46,771 63,107
CURRENT ASSETS
Stocks 5 - 36,526
Debtors 6 79,196 236,146
Cash at bank and in hand 109,084 91,802
188,280 364,474
Creditors: Amounts Falling Due Within One Year 7 (211,632 ) (366,080 )
NET CURRENT ASSETS (LIABILITIES) (23,352 ) (1,606 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,419 61,501
Creditors: Amounts Falling Due After More Than One Year 8 (1,231 ) (11,231 )
NET ASSETS 22,188 50,270
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 22,088 50,170
SHAREHOLDERS' FUNDS 22,188 50,270
Page 1
Page 2
For the year ending 31 May 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 Income Statement.
On behalf of the board
Mr K Hoare
Director
23 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Southern and Country Roofing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06773576 . The registered office is Suite A, 1st Floor, Unit 1, Eurogate Business Park, Ashford, Kent, TN24 8XW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 4)
5 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2025 22,253 126,706 4,108 2,023 155,090
Additions - 20,198 - 1,441 21,639
Disposals - (20,000 ) - - (20,000 )
As at 31 May 2026 22,253 126,904 4,108 3,464 156,729
Depreciation
As at 1 June 2025 15,932 70,472 4,108 1,471 91,983
Provided during the period 3,311 22,226 - 355 25,892
Disposals - (7,917 ) - - (7,917 )
As at 31 May 2026 19,243 84,781 4,108 1,826 109,958
Net Book Value
As at 31 May 2026 3,010 42,123 - 1,638 46,771
As at 1 June 2025 6,321 56,234 - 552 63,107
5. Stocks
2026 2025
£ £
Stock - 36,526
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 54,488 99,733
Other debtors 24,708 136,413
79,196 236,146
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 71,629 279,611
Bank loans and overdrafts 10,000 26,667
Amounts owed to participating interests 1,200 1,200
Other creditors 48,903 4,590
Taxation and social security 79,900 54,012
211,632 366,080
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,231 11,231
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5