ACCOUNTS - Final Accounts preparation

Registered number: 02813824

S M ROOFING SUPPLIES LIMITED

UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024


S M ROOFING SUPPLIES LIMITED

COMPANY INFORMATION

Director	Christopher D Lodge


Registered number	02813824


Registered office	Adsetts House
	16 Europa View
	Sheffield Business Park
	Sheffield
	S9 1XH


S M ROOFING SUPPLIES LIMITED

CONTENTS

	Page
Director's Report	1
Profit and Loss Account	2
Balance Sheet	3
Notes to the Financial Statements	4 - 5


S M ROOFING SUPPLIES LIMITED

DIRECTOR'S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The Director presents his report and the financial statements for the year ended 31 December 2024.

Business review

The Company did not trade in the period and is dormant.

Director's responsibilities statement

The Director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Director to prepare financial statements for each financial year. Under that law the Director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’. Under company law the Director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the Director is required to:

∙select suitable accounting policies and then apply them consistently;

∙make judgements and accounting estimates that are reasonable and prudent;

∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Director

The Director who served during the period and subsequently was:

Christopher D Lodge

Small companies note

In preparing this report, the Director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the Board on 3 September 2025 and signed on its behalf.

Christopher D Lodge

Director

Page 1


S M ROOFING SUPPLIES LIMITED

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 2


S M ROOFING SUPPLIES LIMITED REGISTERED NUMBER:02813824

BALANCE SHEET

AS AT 31 DECEMBER 2024

	2024	2023
Note	£	£


Current assets
Debtors: amounts falling due within one year	2	100	100
Net current assets		100	100
Total assets less current liabilities		100	100



Net assets		100	100

Capital and reserves
Called up share capital	3	97	97
Capital redemption reserve	4	3	3
		100	100

The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Company was entitled to exemption from audit under section 480 of the Companies Act 2006.
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.

These accounts have been prepared in accordance with the provisions applicable to companies which would be entitled to the small companies’ regime but for being a member of an ineligible group.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 September 2025.

Christopher D Lodge

Director

The notes on pages 4 to 5 form part of these financial statements.

Page 3


S M ROOFING SUPPLIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies

The material accounting policy information applied in the preparation of these Financial Statements is set out below. The Company is a private company and is incorporated and domiciled in the UK. The address of the registered office is given in the Company Information section. The Financial Statements are presented in pounds sterling, which is the currency of the primary economic environment in which the Company operates (its functional currency).
The Company did not trade in the period and is dormant.
Basis of accounting
The Financial Statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework' and the Companies Act 2006.
FRS 101 sets out a reduced disclosure framework for a qualifying entity that would otherwise apply the recognition, measurement and disclosure requirements of UK adopted International Accounting Standards. The Company is a qualifying entity for the purposes of FRS 101. Note 5 details the Company’s ultimate parent and from where the Consolidated Financial Statements, prepared in accordance with IFRS, can be obtained.

Financial Reporting Standard 101 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions under FRS 101:

∙the requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64(o)(ii), B64(p), B64(q)(ii), B66 and B67 of IFRS 3 Business Combinations

∙the requirements of IFRS 7 Financial Instruments: Disclosures

∙the requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement

∙the requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers

∙the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134-136 of IAS 1 Presentation of Financial Statements

∙the requirements of IAS 7 Statement of Cash Flows

∙the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures

∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member

∙the requirements of paragraphs 130(f)(ii), 130(f)(iii), 134(d)-134(f) and 135(c)-135(e) of IAS 36 Impairment of Assets.

Impact of new international reporting standards, amendments and interpretations

A number of amendments and interpretations apply for the first time in 2024 but do not have a material effect on the Company’s Financial Statements.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4


S M ROOFING SUPPLIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Debtors


					2024	2023
					£	£

Amounts owed by parent undertaking	100	100
	100	100

Amounts owed by the parent undertaking are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

3.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

97 (2023 - 97) Ordinary shares of £1.00 each	97	97

4.	Capital redemption reserve
		31 December 2024	31 December 2023
		£	£


	At 31 December 2024 and 31 December 2023	3	3

5.	Ultimate parent undertaking

The Company is a wholly owned subsidiary of SIG Trading Limited, which is registered in England and Wales and is the parent undertaking and controlling party.
The only Group in which the results of the Company are consolidated is that headed by SIG plc, the ultimate parent company. The Consolidated Financial Statements are available to the public and may be obtained from the Company Secretary of SIG plc at Adsetts House, 16 Europa View, Sheffield Business Park, Sheffield, S9 1XH, or via the Company website www.sigplc.com.
As a direct subsidiary of SIG plc the Company has taken advantage of the exemption in IAS 24 Related Party Disclosures not to disclose transactions with other wholly owned members of the Group headed by SIG plc.

Page 5