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REGISTERED NUMBER: 09328109 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

PEL ROOFING SERVICES LTD

PEL ROOFING SERVICES LTD (REGISTERED NUMBER: 09328109)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PEL ROOFING SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: Mr M Stott





REGISTERED OFFICE: 24 Midfield Way
St Pauls Cray
Kent
BR5 2QJ





REGISTERED NUMBER: 09328109 (England and Wales)





ACCOUNTANTS: Sargeant Partnership Limited
Chartered Accountants
5 White Oak Square
London Road
Swanley
Kent
BR8 7AG

PEL ROOFING SERVICES LTD (REGISTERED NUMBER: 09328109)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,211 1,615

CURRENT ASSETS
Debtors 5 37,435 77,520
Cash at bank 30,769 8,765
68,204 86,285
CREDITORS
Amounts falling due within one year 6 25,648 69,010
NET CURRENT ASSETS 42,556 17,275
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,767

18,890

PROVISIONS FOR LIABILITIES 303 404
NET ASSETS 43,464 18,486

CAPITAL AND RESERVES
Called up share capital 7 3 3
Retained earnings 8 43,461 18,483
SHAREHOLDERS' FUNDS 43,464 18,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PEL ROOFING SERVICES LTD (REGISTERED NUMBER: 09328109)

BALANCE SHEET - continued
30 NOVEMBER 2024


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 director and authorised for issue on 4 August 2025 and were signed by:





Mr M Stott - Director


PEL ROOFING SERVICES LTD (REGISTERED NUMBER: 09328109)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

PEL Roofing Services 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.

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 value added tax. Turnover consists of provision of services and turnover is recognised upon stage of completion of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% per annum on reducing balance
Motor vehicles - 25% per annum on reducing balance
Computer equipment - 25% per annum on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

PEL ROOFING SERVICES LTD (REGISTERED NUMBER: 09328109)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023
and 30 November 2024 399 9,700 125 10,224
DEPRECIATION
At 1 December 2023 106 8,405 98 8,609
Charge for year 73 324 7 404
At 30 November 2024 179 8,729 105 9,013
NET BOOK VALUE
At 30 November 2024 220 971 20 1,211
At 30 November 2023 293 1,295 27 1,615

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,964 46,651
Other debtors 26,471 30,869
37,435 77,520

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,851 33,277
Taxation and social security 16,811 17,658
Other creditors 3,986 18,075
25,648 69,010

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
3 3

PEL ROOFING SERVICES LTD (REGISTERED NUMBER: 09328109)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

8. RESERVES
Retained
earnings
£   

At 1 December 2023 18,483
Profit for the year 49,978
Dividends (25,000 )
At 30 November 2024 43,461

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed M Scott: £491 (2023: £15,975).

Dividends of £25,000 were voted to M Stott during the year.

10. RELATED PARTY DISCLOSURES

At the balance sheet date the Estate of Mr P Stott owed the company £Nil (2023: £14,533).

At the balance sheet date, P Stott owed a shareholder loan to the company of £20,050 (2023 : £NIL).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Stott.