Central Plastics & Roofing Limited Accounts






Central Plastics & Roofing Limited

	Company No. SC323377
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was the supply of UPVC products.




Directors

The Directors who served at any time during the year were as follows:

J. Haston
R.M.Y. Kidd








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R.M.Y. Kidd
Director
26 September 2025

at	31 March 2025
Company No.		SC323377	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	7,095	20,790


				7,095	20,790
Current assets
	Stocks		5	194,433	179,615
	Debtors		6	250,304	660,811

	Cash at bank and in hand			55,803	70,810
				500,540	911,236
Creditors: Amount falling due within one year			7	(485,837)	(596,093)
Net current assets				14,703	315,143
Total assets less current liabilities				21,798	335,933
Creditors: Amounts falling due after more than one year			8	(1,622)	(11,480)
Provisions for liabilities
	Deferred taxation			(1,774)	(5,198)

Net assets				18,402	319,255

Capital and reserves
	Called up share capital			750	750


	Capital redemption reserve		10	250	250
	Profit and loss account		10	17,402	318,255

Total equity				18,402	319,255



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 September 2025 and signed on its behalf by:
R.M.Y. Kidd
Director
26 September 2025

for the year ended 31 March 2025

General information

Central Plastics & Roofing Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC323377

Its registered office is:

Its trading address is:

C/O Philip Bald Accountancy

Unit 10

3B Ormiston Terrace

Etna Court

Edinburgh

Middlefield

Falkirk

EH12 7SJ

FK2 9EQ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover represents the sale of UPVC building products and is recognised at the fair value of the
consideration received or receivable for goods and services provided int he normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be
measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

33.33% straight line

Motor vehicles

33.33% straight line

Furniture, fittings and equipment

33.33% straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. 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 settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are
classified as operating leases. Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	15	16

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2024	21,340	153,426	16,013	190,779



		Disposals	-	(34,310)	(13,125)	(47,435)
		At 31 March 2025	21,340	119,116	2,888	143,344
		Depreciation
		At 1 April 2024	21,340	132,836	15,813	169,989
		Charge for the year	-	13,495	200	13,695


		Disposals	-	(34,310)	(13,125)	(47,435)
		At 31 March 2025	21,340	112,021	2,888	136,249
		Net book values
		At 31 March 2025	-	7,095	-	7,095
		At 31 March 2024	-	20,590	200	20,790

5	Stocks
			2025	2024
			£	£
		Raw materials and consumables	194,433	179,615


			194,433	179,615

6	Debtors
			2025	2024
			£	£
		Trade debtors	156,920	344,225

		Corporation tax recoverable	18,260	4,767


		Loans to directors	54,648	9,366
		Other debtors	-	296,569
		Prepayments and accrued income	20,476	5,884
			250,304	660,811

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	10,045	11,065


		Trade creditors	154,922	168,088

		Taxes and social security	163,719	194,506
		Loans from directors	55,000	-
		Other creditors	3,096	11,385
		Accruals and deferred income	99,055	211,049
			485,837	596,093

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	1,622	11,480






			1,622	11,480

Share Capital

The company has 750 ordinary £1 shares in issue, which are fully paid up.

10	Reserves
			Capital redemption reserve	Total other reserves
			£	£
		At 1 April 2023	250	250



		At 31 March 2024 and 1 April 2024	250	250



		At 31 March 2025	250	250


		Capital redemption reserve - records the nominal value of shares repurchased by the company.

		Profit and loss account - includes all current and prior period retained profits and losses.

11	Guarantees and commitments
			2025	2024
			£	£
		Total of guarantees and commitments	75,092	63,725



		Pension commitments, included in above total	3,096	3,289

		The lease commitments relates to the annual rent on the company's premises. The pension commitment is the auto enrolment pension contributions due at the year end.

12	Advances and credits to directors
			2025
			£
		At 1 April 2024	9,366
		Advanced in the period	155,500
		Amounts repaid in the period	110,218


		At 31 March 2025	54,648