Roofing Direct Merchants Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 12577591

		31 December 2024		30 April 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		144

			-		144
CURRENT ASSETS
Debtors	5	4,002		5,873
Cash at bank and in hand		1,838		7,353

		5,840		13,226
Creditors: Amounts Falling Due Within One Year	6	(64,416 )		(65,565 )

NET CURRENT ASSETS (LIABILITIES)			(58,576 )		(52,339 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(58,576 )		(52,195 )

Creditors: Amounts Falling Due After More Than One Year	7		(18,322 )		(23,877 )

NET LIABILITIES			(76,898 )		(76,072 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			(76,998 )		(76,172 )

SHAREHOLDERS' FUNDS			(76,898)		(76,072)

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Roofing Direct Merchants Limited

Statement of Financial Position (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Stephen Bowller

Director

2 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roofing Direct Merchants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12577591 . The registered office is C/O Tanner & Hall Station Road, Harston, Cambridge, CB22 7QP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer and Office Equipment

33% Straight line

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2024: 2)

4. Tangible Assets

	Computer and Office Equipment
	£
Cost
As at 1 May 2024	1,225

As at 31 December 2024	1,225

Depreciation
As at 1 May 2024	1,081
Provided during the period	144

As at 31 December 2024	1,225

Net Book Value
As at 31 December 2024	-

As at 1 May 2024	144

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Roofing Direct Merchants Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2024 to 31 December 2024

5. Debtors

	31 December 2024	30 April 2024
	£	£
Due within one year
Trade debtors	4,002	5,468
Other debtors	-	405

	4,002	5,873

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024	30 April 2024
	£	£
Trade creditors	2,888	1,857
Bank loans and overdrafts	8,333	8,333
Amounts owed to participating interests	51,500	51,500
Other creditors	1,050	3,875
Taxation and social security	645	-

	64,416	65,565

See related party note for further details on amounts owed to associates.

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024	30 April 2024
	£	£
Bank loans	18,322	23,877

8. Share Capital

	31 December 2024	30 April 2024
	£	£
Allotted, Called up and fully paid	100	100

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Roofing Direct Merchants Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2024 to 31 December 2024

9. Related Party Transactions

Tanner and Hall Roofing and Solar Systems Ltd

A company in which Stephen Bowller is a director and shareholder.

The company provided materials to Tanner and Hall Roofing and Solar Systems Ltd during the year. The amount owed due to the company at the balance sheet is £4,001.

Bowller Roofing & Solar Energy Contractors Ltd

A company in which Stephen Bowller is a director and shareholder and Joanna Bowller is also the secretary and shareholder. Together they have a majority shareholding.

The directors of Bowller Roofing & Solar Energy Contractors Ltd do not expect to call on the amount owed within the next 12 months and have confirmed that they are happy to support the company for the foreseeable future. At the year end, Roofing Direct Merchants Limited owed Bowller Roofing & Solar Energy Contractors Ltd £51,500 (April 2024: £51,500).