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REGISTERED NUMBER: SC652892 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

GRYPHON ROOFING SOLUTIONS LTD

GRYPHON ROOFING SOLUTIONS LTD (REGISTERED NUMBER: SC652892)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

GRYPHON ROOFING SOLUTIONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: A J Crossan
C Murphy





REGISTERED OFFICE: Garrowhill Business Centre
Whirlow Road
Baillieston
Glasgow
G69 6QE





REGISTERED NUMBER: SC652892 (Scotland)





ACCOUNTANTS: J Gilmour & Co
Chartered Certified Accountants
24 Clydeview
Bothwell
Glasgow
Lanarkshire
G71 8NW

GRYPHON ROOFING SOLUTIONS LTD (REGISTERED NUMBER: SC652892)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 376 2

CURRENT ASSETS
Debtors 5 184,416 138,324
Cash at bank 233,714 240,124
418,130 378,448
CREDITORS
Amounts falling due within one year 6 100,692 132,762
NET CURRENT ASSETS 317,438 245,686
TOTAL ASSETS LESS CURRENT
LIABILITIES

317,814

245,688

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 317,812 245,686
SHAREHOLDERS' FUNDS 317,814 245,688

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.

GRYPHON ROOFING SOLUTIONS LTD (REGISTERED NUMBER: SC652892)

BALANCE SHEET - continued
31 MARCH 2025


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 15 April 2025 and were signed on its behalf by:




A J Crossan - Director



C Murphy - Director


GRYPHON ROOFING SOLUTIONS LTD (REGISTERED NUMBER: SC652892)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Gryphon Roofing Solutions Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

GRYPHON ROOFING SOLUTIONS LTD (REGISTERED NUMBER: SC652892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 20,773 1,000 21,773
Additions 499 - 499
At 31 March 2025 21,272 1,000 22,272
DEPRECIATION
At 1 April 2024 20,772 999 21,771
Charge for year 125 - 125
At 31 March 2025 20,897 999 21,896
NET BOOK VALUE
At 31 March 2025 375 1 376
At 31 March 2024 1 1 2

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 70,392 48,900
Other debtors 5,262 -
Tax 101,361 84,708
VAT 7,401 4,716
184,416 138,324

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 1,510 1,031
Tax 87,251 87,116
Other creditors 7,415 5,876
Directors' current accounts 3,469 37,692
Accrued expenses 1,047 1,047
100,692 132,762

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
2 Ordinary 1 2 2

GRYPHON ROOFING SOLUTIONS LTD (REGISTERED NUMBER: SC652892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


8. RESERVES
Retained
earnings
£   

At 1 April 2024 245,686
Profit for the year 262,126
Dividends (190,000 )
At 31 March 2025 317,812

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
A J Crossan
Balance outstanding at start of year 17,892 49,853
Amounts advanced 95,000 43,570
Amounts repaid (112,306 ) (75,531 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 586 17,892

C Murphy
Balance outstanding at start of year 19,800 51,792
Amounts advanced 95,000 43,570
Amounts repaid (111,917 ) (75,562 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,883 19,800

GRYPHON ROOFING SOLUTIONS LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
GRYPHON ROOFING SOLUTIONS LTD


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 year ended 31 March 2025 set out on pages three to eight 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.






J Gilmour & Co
Chartered Certified Accountants
24 Clydeview
Bothwell
Glasgow
Lanarkshire
G71 8NW


15 April 2025