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REGISTERED NUMBER: 05091676 (England and Wales)















Financial Statements for the Year Ended 31 December 2024

for

Central Roofing (Holdings) Limited

Central Roofing (Holdings) Limited (Registered number: 05091676)

Contents of the Financial Statements
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Central Roofing (Holdings) Limited

Company Information
for the year ended 31 December 2024







Directors: D Alden
J Broady
R Rigby



Registered office: Central Park
Holmer Road
Hereford
HR4 9BP



Registered number: 05091676 (England and Wales)



Senior statutory auditor: Russell Spencer



Auditors: Acre Accountancy Limited
Statutory Auditor
Certified Accountants
Unit 2 Foley Works
Foley Trading Estate
Hereford
Herefordshire
HR1 2SF

Central Roofing (Holdings) Limited (Registered number: 05091676)

Balance Sheet
31 December 2024

31/12/24 31/12/23
Notes £    £   
FIXED ASSETS
Investments 4 1 1

CURRENT ASSETS
Debtors 5 100 100

CREDITORS
Amounts falling due within one year 6 (1 ) (1 )
NET CURRENT ASSETS 99 99
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

100

CAPITAL AND RESERVES
Called up share capital 7 100 100
SHAREHOLDERS' FUNDS 100 100

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 24 June 2025 and were signed on its behalf by:





J Broady - Director


Central Roofing (Holdings) Limited (Registered number: 05091676)

Notes to the Financial Statements
for the year ended 31 December 2024


1. STATUTORY INFORMATION

Central Roofing (Holdings) 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.

Preparation of consolidated financial statements
The financial statements contain information about Central Roofing (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangement as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of a company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
Cost
At 1 January 2024
and 31 December 2024 1
Net book value
At 31 December 2024 1
At 31 December 2023 1

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Other debtors 100 100

Central Roofing (Holdings) Limited (Registered number: 05091676)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Other creditors 1 1

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/24 31/12/23
value: £    £   
100 Ordinary £1 100 100

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Russell Spencer (Senior Statutory Auditor)
for and on behalf of Acre Accountancy Limited

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The company is party to a Debenture for HSBC Bank Plc dated 6 July 2004, including fixed and floating charges over the undertaking and all property and assets present and future.

The company is party to a Multilateral Guarantee for Prefequity LLP, dated 29 December 2021. The guarantee was signed by all group companies and includes fixed and floating charges.

10. ULTIMATE PARENT COMPANY

The ultimate controlling party is Central Roofing TopCo Limited.

Central Roofing TopCo Limited is the ultimate parent company. Central Roofing TopCo Limited is registered in England & Wales (Co number 10439997) and the registered office is Central Park, Holmer Road, Hereford, HR4 9BP.

The company is controlled by its directors. There is no single ultimate controlling party.