Company registration number 07045362 (England and Wales)
SCM ROOFTECH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
SCM ROOFTECH LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
SCM Rooftech Limited
SCM ROOFTECH LIMITED
Statement of financial position
as at 31 October 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
512,577
442,045
Current assets
Debtors
4
247,507
333,121
Cash at bank and in hand
9,768
14,069
257,275
347,190
Creditors: amounts falling due within one year
5
(420,123)
(407,820)
Net current liabilities
(162,848)
(60,630)
Total assets less current liabilities
349,729
381,415
Creditors: amounts falling due after more than one year
6
(71,825)
(139,146)
Provisions for liabilities
7
(128,144)
(110,511)
Net assets
149,760
131,758
Capital and reserves
Called up share capital
400
400
Profit and loss reserves
149,360
131,358
Total equity
149,760
131,758
SCM Rooftech Limited
SCM ROOFTECH LIMITED
Statement of financial position (CONTINUED)
as at 31 October 2024
- 2 -

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 8 July 2025
N G Beresford
Director
Company Registration No. 07045362
SCM Rooftech Limited
SCM ROOFTECH LIMITED
Notes to the financial statements
for the year ended 31 October 2024
- 3 -
1
Accounting policies
Company information

SCM Rooftech Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Stables, 102 Huddersfield Road, Meltham, Huddersfield, West Yorkshire, HD9 4AG.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration receivable for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised on the supply of goods and services to the customer.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
- 15% reducing balance
Computer equipment
- 33% straight line
Motor vehicles
- 25% reducing balance
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 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 then settled or the asset realised, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

SCM Rooftech Limited
SCM ROOFTECH LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 October 2024
1
Accounting policies
(Continued)
- 4 -
Leases

Rentals payable under operating leases are charged to the profit and loss account.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
6
6
3
Tangible fixed assets
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2023
538,737
4,222
109,192
652,151
Additions
130,000
-
0
19,306
149,306
At 31 October 2024
668,737
4,222
128,498
801,457
Depreciation and impairment
At 1 November 2023
137,744
2,228
70,134
210,106
Depreciation charged in the year
64,385
1,407
12,982
78,774
At 31 October 2024
202,129
3,635
83,116
288,880
Carrying amount
At 31 October 2024
466,608
587
45,382
512,577
At 31 October 2023
400,993
1,994
39,058
442,045
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
236,966
326,623
Prepayments and accrued income
10,541
6,498
247,507
333,121
SCM Rooftech Limited
SCM ROOFTECH LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 October 2024
- 5 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
10,000
10,000
Obligations under hire purchases
73,217
62,437
Trade creditors
41,213
96,149
Amounts due to group undertakings
115,000
-
0
Corporation tax
41,891
84,748
Other taxation and social security
37,674
53,557
Accruals and deferred income
101,128
100,929
420,123
407,820

Obligations under hire purchases are secured against the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
13,608
23,607
Obligations under hire purchases
58,217
115,539
71,825
139,146

Obligations under hire purchases are secured against the assets to which they relate.

7
Provisions for liabilities
2024
2023
£
£
Deferred tax liabilities
128,144
110,511
8
Parent company

The ultimate parent company is SCM (Holdings) Limited, a company incorporated in England and Wales, whose registered office is The Stables, 102 Huddersfield Road, Meltham, Holmfirth, HD9 4AG.

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