29 true false false false true false false false false false false true false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 20 132 132 132 132 132 132 202 202 202 317,404 4,896 312,508 282,068 680 281,388 xbrli:pure xbrli:shares iso4217:GBP 10964297 2024-04-01 2025-03-31 10964297 2025-03-31 10964297 2024-03-31 10964297 2023-04-01 2024-03-31 10964297 2024-03-31 10964297 2023-03-31 10964297 bus:Consolidated 2024-04-01 2025-03-31 10964297 core:NetGoodwill 2024-04-01 2025-03-31 10964297 bus:Consolidated core:NetGoodwill 2024-04-01 2025-03-31 10964297 bus:Consolidated core:Subsidiary1 2024-04-01 2025-03-31 10964297 bus:Director1 2024-04-01 2025-03-31 10964297 bus:Consolidated 2025-03-31 10964297 core:NetGoodwill 2025-03-31 10964297 bus:Consolidated core:NetGoodwill 2025-03-31 10964297 bus:Consolidated core:LandBuildings 2024-03-31 10964297 bus:Consolidated core:PlantMachinery 2024-03-31 10964297 bus:Consolidated core:MotorVehicles 2024-03-31 10964297 bus:Consolidated 2024-03-31 10964297 bus:Consolidated core:LandBuildings 2025-03-31 10964297 bus:Consolidated core:PlantMachinery 2025-03-31 10964297 bus:Consolidated core:MotorVehicles 2025-03-31 10964297 core:LandBuildings 2024-03-31 10964297 core:PlantMachinery 2024-03-31 10964297 core:MotorVehicles 2024-03-31 10964297 core:LandBuildings 2025-03-31 10964297 core:PlantMachinery 2025-03-31 10964297 core:MotorVehicles 2025-03-31 10964297 bus:Consolidated core:DeferredTaxation 2024-04-01 2025-03-31 10964297 core:DeferredTaxation 2024-04-01 2025-03-31 10964297 bus:Consolidated core:LandBuildings 2024-04-01 2025-03-31 10964297 bus:Consolidated core:PlantMachinery 2024-04-01 2025-03-31 10964297 bus:Consolidated core:MotorVehicles 2024-04-01 2025-03-31 10964297 core:LandBuildings 2024-04-01 2025-03-31 10964297 core:PlantMachinery 2024-04-01 2025-03-31 10964297 core:MotorVehicles 2024-04-01 2025-03-31 10964297 bus:Consolidated 2024-03-31 10964297 bus:Consolidated core:WithinOneYear 2025-03-31 10964297 bus:Consolidated core:WithinOneYear 2024-03-31 10964297 core:WithinOneYear 2025-03-31 10964297 core:WithinOneYear 2024-03-31 10964297 core:AfterOneYear bus:Consolidated 2025-03-31 10964297 core:AfterOneYear bus:Consolidated 2024-03-31 10964297 core:AfterOneYear 2025-03-31 10964297 core:AfterOneYear 2024-03-31 10964297 bus:Consolidated core:RevaluationReserve 2023-04-01 2024-03-31 10964297 bus:Consolidated core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10964297 bus:Consolidated 2023-04-01 2024-03-31 10964297 bus:Consolidated core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10964297 core:RevaluationReserve 2023-04-01 2024-03-31 10964297 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 10964297 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 10964297 bus:Consolidated core:ShareCapital 2025-03-31 10964297 bus:Consolidated core:ShareCapital 2024-03-31 10964297 bus:Consolidated core:RevaluationReserve 2025-03-31 10964297 bus:Consolidated core:RevaluationReserve 2024-03-31 10964297 bus:Consolidated core:RetainedEarningsAccumulatedLosses 2025-03-31 10964297 bus:Consolidated core:RetainedEarningsAccumulatedLosses 2024-03-31 10964297 core:ShareCapital 2025-03-31 10964297 core:ShareCapital 2024-03-31 10964297 core:RevaluationReserve 2025-03-31 10964297 core:RevaluationReserve 2024-03-31 10964297 core:RetainedEarningsAccumulatedLosses 2025-03-31 10964297 core:RetainedEarningsAccumulatedLosses 2024-03-31 10964297 bus:Consolidated core:ShareCapital 2023-03-31 10964297 bus:Consolidated core:RevaluationReserve 2023-03-31 10964297 bus:Consolidated core:RetainedEarningsAccumulatedLosses 2023-03-31 10964297 bus:Consolidated 2023-03-31 10964297 core:ShareCapital 2023-03-31 10964297 core:RevaluationReserve 2023-03-31 10964297 core:RetainedEarningsAccumulatedLosses 2023-03-31 10964297 core:BetweenOneFiveYears bus:Consolidated 2025-03-31 10964297 core:BetweenOneFiveYears bus:Consolidated 2024-03-31 10964297 core:BetweenOneFiveYears 2025-03-31 10964297 core:BetweenOneFiveYears 2024-03-31 10964297 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 10964297 core:Non-currentFinancialInstruments 2025-03-31 10964297 core:Non-currentFinancialInstruments 2024-03-31 10964297 core:AcceleratedTaxDepreciationDeferredTax bus:Consolidated 2025-03-31 10964297 core:AcceleratedTaxDepreciationDeferredTax bus:Consolidated 2024-03-31 10964297 core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 10964297 core:AcceleratedTaxDepreciationDeferredTax 2024-03-31 10964297 bus:Consolidated core:RevaluationPropertyPlantEquipmentDeferredTax 2025-03-31 10964297 bus:Consolidated core:RevaluationPropertyPlantEquipmentDeferredTax 2024-03-31 10964297 core:RevaluationPropertyPlantEquipmentDeferredTax 2025-03-31 10964297 core:RevaluationPropertyPlantEquipmentDeferredTax 2024-03-31 10964297 bus:Consolidated core:LandBuildings 2024-03-31 10964297 bus:Consolidated core:PlantMachinery 2024-03-31 10964297 bus:Consolidated core:MotorVehicles 2024-03-31 10964297 core:LandBuildings 2024-03-31 10964297 core:PlantMachinery 2024-03-31 10964297 core:MotorVehicles 2024-03-31 10964297 bus:Consolidated core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 10964297 bus:Consolidated core:LeasedAssetsHeldAsLessee core:MotorVehicles 2025-03-31 10964297 bus:Consolidated core:LeasedAssetsHeldAsLessee 2025-03-31 10964297 bus:Consolidated core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 10964297 bus:Consolidated core:LeasedAssetsHeldAsLessee core:MotorVehicles 2024-03-31 10964297 bus:Consolidated core:LeasedAssetsHeldAsLessee 2024-03-31 10964297 bus:Consolidated core:DeferredTaxation 2024-03-31 10964297 bus:Consolidated core:DeferredTaxation 2025-03-31 10964297 core:DeferredTaxation 2024-03-31 10964297 core:DeferredTaxation 2025-03-31 10964297 bus:SmallEntities 2024-04-01 2025-03-31 10964297 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10964297 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10964297 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10964297 bus:FullAccounts 2024-04-01 2025-03-31
COMPANY REGISTRATION NUMBER: 10964297

Roofglaze Holdings Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Roofglaze Holdings Limited

Consolidated Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 1,822,885 | 1,866,448

Current assets

Stocks | 235,838 |  | 328,757
Debtors | 8 | 772,989 |  | 903,053
Cash at bank and in hand | 354,490 |  | 295,883
| ------------ |  | ------------
| 1,363,317 |  | 1,527,693

Creditors: amounts falling due within one year | 9 | 1,001,490 |  | 1,007,557
| ------------ |  | ------------
Net current assets |  | 361,827 | 520,136
|  | ------------ | ------------
Total assets less current liabilities |  | 2,184,712 | 2,386,584

Creditors: amounts falling due after more than one year | 10 |  | 217,855 | 267,448

Provisions

Taxation including deferred tax | 11 |  | 312,508 | 317,404
|  | ------------ | ------------
Net assets |  | 1,654,349 | 1,801,732
|  | ------------ | ------------

Roofglaze Holdings Limited

Consolidated Statement of Financial Position (continued)

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 202 | 202
Revaluation reserve |  | 834,134 | 834,134
Profit and loss account |  | 820,013 | 967,396
|  | ------------ | ------------
Shareholders funds |  | 1,654,349 | 1,801,732
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the consolidated income statement has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 3 December 2025 , and are signed on behalf of the board by:

R Cliffe
Director

Company registration number: 10964297

Roofglaze Holdings Limited

Company Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 1,684,184 | 1,704,301
Investments | 7 |  | 202 | 100
|  | ------------ | ------------
|  | 1,684,386 | 1,704,401

Current assets

Debtors | 8 | 651,567 |  | 668,556
Cash at bank and in hand | 97,672 |  | 65,553
| --------- |  | ---------
| 749,239 |  | 734,109

Creditors: amounts falling due within one year | 9 | 564,103 |  | 404,540
| --------- |  | ---------
Net current assets |  | 185,136 | 329,569
|  | ------------ | ------------
Total assets less current liabilities |  | 1,869,522 | 2,033,970

Creditors: amounts falling due after more than one year | 10 |  | 172,214 | 202,219

Provisions

Taxation including deferred tax | 11 |  | 281,388 | 282,068
|  | ------------ | ------------
Net assets |  | 1,415,920 | 1,549,683
|  | ------------ | ------------

Roofglaze Holdings Limited

Company Statement of Financial Position (continued)

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 202 | 202
Revaluation reserve |  | 834,134 | 834,134
Profit and loss account |  | 581,584 | 715,347
|  | ------------ | ------------
Shareholders funds |  | 1,415,920 | 1,549,683
|  | ------------ | ------------

The profit for the financial year of the parent company was £ 266,135 (2024: £ 267,940 ).
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 3 December 2025 , and are signed on behalf of the board by:

R Cliffe
Director

Company registration number: 10964297

Roofglaze Holdings Limited

Consolidated Statement of Changes in Equity

Year ended 31 March 2025

| Called up share capital | Revaluation reserve | Profit and loss account | Total
| £ | £ | £ | £
At 1 April 2023 | 202 | 846,850 | 1,199,650 | 2,046,702
Profit for the year |  |  | 142,746 | 142,746
Other comprehensive income for the year: |  |  |  |
| Tax relating to components of other comprehensive income | – | ( 12,716) | – | ( 12,716)
| ---- | --------- | ------------ | ------------
Total comprehensive income for the year | – | ( 12,716) | 142,746 | 130,030
Dividends paid and payable | – | – | ( 375,000) | ( 375,000)
| ---- | --------- | ------------ | ------------
Total investments by and distributions to owners | – | – | ( 375,000) | ( 375,000)
At 31 March 2024 | 202 | 834,134 | 967,396 | 1,801,732
Profit for the year |  |  | 252,617 | 252,617
| ---- | --------- | ------------ | ------------
Total comprehensive income for the year | – | – | 252,617 | 252,617
Dividends paid and payable | – | – | ( 400,000) | ( 400,000)
| ---- | ---- | --------- | ---------
Total investments by and distributions to owners | – | – | ( 400,000) | ( 400,000)
| ---- | --------- | --------- | ------------
At 31 March 2025 | 202 | 834,134 | 820,013 | 1,654,349
| ---- | --------- | --------- | ------------

Roofglaze Holdings Limited

Company Statement of Changes in Equity

Year ended 31 March 2025

| Called up share capital | Revaluation reserve | Profit and loss account | Total
| £ | £ | £ | £
At 1 April 2023 | 202 | 846,850 | 822,407 | 1,669,459
Profit for the year |  |  | 267,940 | 267,940
Other comprehensive income for the year: |  |  |  |
| Tax relating to components of other comprehensive income | – | ( 12,716) | – | ( 12,716)
| ---- | --------- | --------- | ------------
Total comprehensive income for the year | – | ( 12,716) | 267,940 | 255,224
Dividends paid and payable | – | – | ( 375,000) | ( 375,000)
| ---- | --------- | --------- | ------------
Total investments by and distributions to owners | – | – | ( 375,000) | ( 375,000)
At 31 March 2024 | 202 | 834,134 | 715,449 | 1,549,785
Profit for the year |  |  | 266,135 | 266,135
| ---- | --------- | --------- | ------------
Total comprehensive income for the year | – | – | 266,135 | 266,135
Dividends paid and payable | – | – | ( 400,000) | ( 400,000)
| ---- | ---- | --------- | ---------
Total investments by and distributions to owners | – | – | ( 400,000) | ( 400,000)
| ---- | --------- | --------- | ------------
At 31 March 2025 | 202 | 834,134 | 581,584 | 1,415,920
| ---- | --------- | --------- | ------------

Roofglaze Holdings Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Howard Road, Eaton Socon, St Neots, Cambridgeshire, PE19 8ET.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. The company and group is small and is therefore taking advantage of the following disclosure exemptions available under paragraph 1.12 of FRS 102:- (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel. Consolidation The financial statements consolidate the financial statements of Roofglaze Holdings Limited and its subsidiary undertaking. The parent company has applied the exemption contained in section 408 of the Companies Act 2006 and has not included its individual statement of comprehensive income. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies that have the most significant effect on the amounts recognised in the financial statements are as follows: Depreciation rates are based on the directors judgement of the useful life of the assets concerned. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: In respect of long term contracts and contracts for ongoing services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that the expenses are recoverable. Taxation The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Foreign currencies Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Goodwill Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | Buildings 2% straight line, Land 0%
| Plant and machinery | - | 20% straight line or 25% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Office equipment | - | 25% straight line or 20%/25% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Dividend income is accounted for when received.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
Defined contribution plans
The company makes contributions to defined contribution pension schemes for the benefit of certain directors and employees. The assets of the schemes are held separately from those of the company. The annual contributions are charged to the statement of income and retained earnings.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 29 (2024: 34 ).
5. Intangible assets

Group and company | Goodwill
| £
Cost |
At 1 April 2024 and 31 March 2025 | 132
| ----
Amortisation |
At 1 April 2024 and 31 March 2025 | 132
| ----
Carrying amount |
At 1 April 2024 and 31 March 2025 | –
| ----
At 31 March 2024 | –
| ----

6. Tangible assets

Group | Land and buildings | Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 April 2024 | 1,712,644 | 218,980 | 128,899 | 63,700 | 2,124,223
Additions | – | – | 25,740 | 8,150 | 33,890
Disposals | – | – | ( 29,995) | – | ( 29,995)
| ------------ | --------- | --------- | -------- | ------------
At 31 March 2025 | 1,712,644 | 218,980 | 124,644 | 71,850 | 2,128,118
| ------------ | --------- | --------- | -------- | ------------
Depreciation |  |  |  |  |
At 1 April 2024 | 30,794 | 125,204 | 56,789 | 44,988 | 257,775
Charge for the year | 15,183 | 23,437 | 19,530 | 8,344 | 66,494
Disposals | – | – | ( 19,036) | – | ( 19,036)
| ------------ | --------- | --------- | -------- | ------------
At 31 March 2025 | 45,977 | 148,641 | 57,283 | 53,332 | 305,233
| ------------ | --------- | --------- | -------- | ------------
Carrying amount |  |  |  |  |
At 31 March 2025 | 1,666,667 | 70,339 | 67,361 | 18,518 | 1,822,885
| ------------ | --------- | --------- | -------- | ------------
At 31 March 2024 | 1,681,850 | 93,776 | 72,110 | 18,712 | 1,866,448
| ------------ | --------- | --------- | -------- | ------------

Company | Land and buildings | Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 April 2024 | 1,712,644 | 9,788 | 27,568 | 35,382 | 1,785,382
Additions | – | – | – | 1,655 | 1,655
| ------------ | ------- | -------- | -------- | ------------
At 31 March 2025 | 1,712,644 | 9,788 | 27,568 | 37,037 | 1,787,037
| ------------ | ------- | -------- | -------- | ------------
Depreciation |  |  |  |  |
At 1 April 2024 | 30,794 | 6,341 | 19,734 | 24,212 | 81,081
Charge for the year | 15,183 | 446 | 2,109 | 4,034 | 21,772
| ------------ | ------- | -------- | -------- | ------------
At 31 March 2025 | 45,977 | 6,787 | 21,843 | 28,246 | 102,853
| ------------ | ------- | -------- | -------- | ------------
Carrying amount |  |  |  |  |
At 31 March 2025 | 1,666,667 | 3,001 | 5,725 | 8,791 | 1,684,184
| ------------ | ------- | -------- | -------- | ------------
At 31 March 2024 | 1,681,850 | 3,447 | 7,834 | 11,170 | 1,704,301
| ------------ | ------- | -------- | -------- | ------------

Included within Freehold property for the company is land at a cost of £573,354 (2024 - £573,354) which is not depreciated.
Finance leases and hire purchase contracts
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

Group | Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £
At 31 March 2025 | 76,002 | 58,549 | 2,783 | 137,334
| -------- | -------- | ------- | ---------
At 31 March 2024 | 76,002 | 58,549 | 2,783 | 137,334
| -------- | -------- | ------- | ---------

The company has no tangible assets held under finance lease or hire purchase agreements.
7. Investments
The group has no investments.

Company | Shares in group undertakings
| £
Cost |
At 1 April 2024 and 31 March 2025 | 202
| ----
Impairment |
At 1 April 2024 and 31 March 2025 | –
| ----

Carrying amount |
At 1 April 2024 and 31 March 2025 | 202
| ----
At 31 March 2024 | 202
| ----

Subsidiaries, associates and other investments
Details of the investments in which the parent company has an interest of 20% or more are as follows:

| Class of share | Percentage of shares held
Subsidiary undertakings |  |
Roofglaze Rooflights Limited | Ordinary | 100

8. Debtors

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Trade debtors | 117,593 | 156,441 | 208 | –
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | 1 | – | –
Other debtors | 655,396 | 746,611 | 651,359 | 668,556
| --------- | --------- | --------- | ---------
| 772,989 | 903,053 | 651,567 | 668,556
| --------- | --------- | --------- | ---------

9. Creditors: amounts falling due within one year

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Bank loans and overdrafts | 30,005 | 80,624 | 30,005 | 80,624
Trade creditors | 449,980 | 621,483 | 60,175 | 88,965
Amounts owed to group undertakings and undertakings in which the company has a participating interest | – | – | 223,550 | 181,719
Social security and other taxes | 309,854 | 70,995 | 222,374 | 34,593
Other creditors | 211,651 | 234,455 | 27,999 | 18,639
| ------------ | ------------ | --------- | ---------
| 1,001,490 | 1,007,557 | 564,103 | 404,540
| ------------ | ------------ | --------- | ---------

The bank loan is secured by fixed and floating charges over the company and all the property and assets present and future.
Included within other creditors are hire purchase liabilities which are secured on the assets to which they relate.
10. Creditors: amounts falling due after more than one year

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Bank loans and overdrafts | 172,214 | 202,219 | 172,214 | 202,219
Other creditors | 45,641 | 65,229 | – | –
| --------- | --------- | --------- | ---------
| 217,855 | 267,448 | 172,214 | 202,219
| --------- | --------- | --------- | ---------

The bank loan is secured by fixed and floating charges over the company and all the property and assets present and future.
Included within other creditors are hire purchase liabilities which are secured on the assets to which they relate.
11. Provisions

Group | Deferred tax (note 12)
| £
At 1 April 2024 | 317,404
Additions | ( 4,896)
| ---------
At 31 March 2025 | 312,508
| ---------

Company | Deferred tax (note 12)
| £
At 1 April 2024 | 282,068
Additions | ( 680)
| ---------
At 31 March 2025 | 281,388
| ---------

12. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Included in provisions (note 11) | 312,508 | 317,404 | 281,388 | 282,068
| --------- | --------- | --------- | ---------

The deferred tax account consists of the tax effect of timing differences in respect of:

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Accelerated capital allowances | 34,464 | 39,360 | 3,344 | 4,024
Revaluation of tangible assets | 278,044 | 278,044 | 278,044 | 278,044
| --------- | --------- | --------- | ---------
| 312,508 | 317,404 | 281,388 | 282,068
| --------- | --------- | --------- | ---------

13. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Not later than 1 year | 77,097 | 58,138 | 35,596 | 26,481
Later than 1 year and not later than 5 years | 83,525 | 35,212 | 41,892 | 22,379
| --------- | -------- | -------- | --------
| 160,622 | 93,350 | 77,488 | 48,860
| --------- | -------- | -------- | --------

14. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company and its subsidiary undertakings: Director 1 owed the Group £114,742 at the beginning of the year. The company advanced a further amounts of £198,834 to the director and amounts were repaid of £200,000. Interest has been charged on the loan and at the end of the year the director owed the company £115,848. Director 2 owed the Group £133,808 at the beginning of the year. The company advanced a further loan of £196,543 to the director and amounts were repaid of £200,000. Interest has been charged on the loan and at the end of the year the director owed the company £132,958.
15. Related party transactions
Group
The group has made a loan to RGL Contracts Limited, a company under common control. At the end of the year £254,000 (2024 - £320,000) is outstanding. The loan is interest free and repayable on demand.