PROFESSIONAL ROOFING LIMITED

Company Registration Number:
SC412764 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

PROFESSIONAL ROOFING LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

PROFESSIONAL ROOFING LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 70,656 63,579
Total fixed assets: 70,656 63,579
Current assets
Debtors: 4 0 15,635
Cash at bank and in hand: 2,488 2,524
Total current assets: 2,488 18,159
Creditors: amounts falling due within one year: 5 (37,675) (36,526)
Net current assets (liabilities): (35,187) (18,367)
Total assets less current liabilities: 35,469 45,212
Creditors: amounts falling due after more than one year: 6 (9,991) (18,818)
Provision for liabilities: (13,425) (12,080)
Total net assets (liabilities): 12,053 14,314
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 11,953 14,214
Shareholders funds: 12,053 14,314

The notes form part of these financial statements

PROFESSIONAL ROOFING LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 December 2025
and signed on behalf of the board by:

Name: E SYKES
Status: Director

The notes form part of these financial statements

PROFESSIONAL ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the considerationreceived or receivable , excluding discounts , rebates value added tax and other sales taxes.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write each asset off over its estimated useful life : Plant & machinery etc -25% on reducing balance

Other accounting policies

Deferred tax is recognised in respect of all timing differences that have originated at but not reversed at the balance sheet date

PROFESSIONAL ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

PROFESSIONAL ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 116,386
Additions 47,600
Disposals (45,250)
At 31 March 2025 118,736
Depreciation
At 01 April 2024 52,807
Charge for year 21,793
On disposals (26,520)
At 31 March 2025 48,080
Net book value
At 31 March 2025 70,656
At 31 March 2024 63,579

PROFESSIONAL ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

PROFESSIONAL ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due within one year note

The amount due of £37675 is made up as follows :- Taxation & social security £35515 Other creditors £2160

PROFESSIONAL ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due after more than one year note

The amount due of £9991 refers to bank loans .

PROFESSIONAL ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

7. Loans to directors

Name of director receiving advance or credit: E SYKES
Description of the loan: Advance
£
Balance at 01 April 2024 15,635
Advances or credits repaid: 15,635
Balance at 31 March 2025 0