REGISTERED NUMBER: 04693135 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Morris Roofing Contractors Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T C Morris

C D Morris

REGISTERED OFFICE:

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

REGISTERED NUMBER:

04693135 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

37,273

35,847

CURRENT ASSETS

Inventories

4,750

4,000

Debtors

6

4,024

5,349

Cash at bank

64,286

11,830

73,060

21,179

CREDITORS

Amounts falling due within one year

7

(39,693

)

(14,161

)

NET CURRENT ASSETS

33,367

7,018

TOTAL ASSETS LESS CURRENT LIABILITIES

70,640

42,865

PROVISIONS FOR LIABILITIES

(9,318

)

(6,811

)

NET ASSETS

61,322

36,054

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

61,222

35,954

SHAREHOLDERS' FUNDS

61,322

36,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

T C Morris - Director

1.	STATUTORY INFORMATION

Morris Roofing Contractors Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue 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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 April 2024

66,380

12,046

78,426

Additions

28,150

952

29,102

Disposals

(39,385

)

-

(39,385

)

At 31 March 2025

55,145

12,998

68,143

Depreciation

At 1 April 2024

30,884

11,695

42,579

Charge for year

12,100

326

12,426

Eliminated on disposal

(24,135

)

-

(24,135

)

At 31 March 2025

18,849

12,021

30,870

Net book value

At 31 March 2025

36,296

977

37,273

At 31 March 2024

35,496

351

35,847

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

864

4,800

Other debtors

3,160

549

4,024

5,349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

-

299

Taxation and social security

36,321

10,326

Other creditors

3,372

3,536

39,693

14,161

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/25

31/3/24

£

£

Within one year

2,941

3,787

Between one and five years

2,941

5,347

5,882

9,134