REGISTERED NUMBER: 05049280 (England and Wales)

Unaudited Financial Statements

for the Period 1 November 2023 to 31 January 2025

for

Brendon Roofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

R L Baker

T Wiltshire

REGISTERED OFFICE:

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

REGISTERED NUMBER:

05049280 (England and Wales)

ACCOUNTANTS:

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

FIXED ASSETS

Tangible assets

4

68,579

121,707

CURRENT ASSETS

Debtors

5

197,828

213,155

Cash at bank

20,263

19,885

218,091

233,040

CREDITORS

Amounts falling due within one year

6

131,345

195,656

NET CURRENT ASSETS

86,746

37,384

TOTAL ASSETS LESS CURRENT LIABILITIES

155,325

159,091

CREDITORS

Amounts falling due after more than one year

7

34,703

76,541

NET ASSETS

120,622

82,550

CAPITAL AND RESERVES

Called up share capital

302

302

Retained earnings

120,320

82,248

120,622

82,550

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

R L Baker - Director

1.	STATUTORY INFORMATION

Brendon 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.

Freehold property

-

25% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2023

6,939

60,946

164,688

3,184

235,757

Additions

-

2,138

-

-

2,138

Disposals

(6,939

)

-

(35,895

)

-

(42,834

)

At 31 January 2025

-

63,084

128,793

3,184

195,061

DEPRECIATION

At 1 November 2023

3,036

46,313

62,923

1,778

114,050

Charge for period

-

5,241

25,491

440

31,172

Eliminated on disposal

(3,036

)

-

(15,704

)

-

(18,740

)

At 31 January 2025

-

51,554

72,710

2,218

126,482

NET BOOK VALUE

At 31 January 2025

-

11,530

56,083

966

68,579

At 31 October 2023

3,903

14,633

101,765

1,406

121,707

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

Motor

vehicles

£

COST

At 1 November 2023

164,688

Disposals

(35,895

)

Transfer to ownership

(27,495

)

At 31 January 2025

101,298

DEPRECIATION

At 1 November 2023

62,923

Charge for period

21,867

Eliminated on disposal

(15,704

)

Transfer to ownership

(15,896

)

At 31 January 2025

53,190

NET BOOK VALUE

At 31 January 2025

48,108

At 31 October 2023

101,765

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.10.23

as restated

£

£

Trade debtors

67,387

47,186

Other debtors

130,441

165,969

197,828

213,155

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.10.23

as restated

£

£

Bank loans and overdrafts

1,889

10,000

Hire purchase contracts

25,064

43,732

Trade creditors

41,175

100,289

Taxation and social security

32,870

10,736

Other creditors

30,347

30,899

131,345

195,656

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.10.23

as restated

£

£

Bank loans

14,883

17,500

Hire purchase contracts

19,820

59,041

34,703

76,541

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 January 2025 and the year ended 31 October 2023:

31.1.25

31.10.23

as restated

£

£

R L Baker

Balance outstanding at start of period

9,228

-

Amounts advanced

40,008

9,228

Amounts repaid

(49,534

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(298

)

9,228

Mrs A Hughes

Balance outstanding at start of period

600

-

Amounts advanced

-

600

Amounts repaid

(600

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

600

T Wiltshire

Balance outstanding at start of period

7,252

-

Amounts advanced

-

7,252

Amounts repaid

(500

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

6,752

7,252

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 January 2025 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................