2024-06-01 2025-06-30 2025-06-30 false SC130516 AMBER ROOFING LIMITED 2026-01-07 43910 false iso4217:GBP xbrli:pure SC130516 2024-05-31 SC130516 2025-06-30 SC130516 2024-06-01 2025-06-30 SC130516 2023-05-31 SC130516 2024-05-31 SC130516 2023-06-01 2024-05-31 SC130516 bus:SmallEntities 2024-06-01 2025-06-30 SC130516 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-06-30 SC130516 bus:FullAccounts 2024-06-01 2025-06-30 SC130516 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-06-30 SC130516 core:WithinOneYear 2025-06-30 SC130516 core:AfterOneYear 2025-06-30 SC130516 core:WithinOneYear 2024-05-31 SC130516 core:AfterOneYear 2024-05-31 SC130516 core:ShareCapital 2025-06-30 SC130516 core:SharePremium 2025-06-30 SC130516 core:RevaluationReserve 2025-06-30 SC130516 core:OtherReservesSubtotal 2025-06-30 SC130516 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC130516 core:ShareCapital 2024-05-31 SC130516 core:SharePremium 2024-05-31 SC130516 core:RevaluationReserve 2024-05-31 SC130516 core:OtherReservesSubtotal 2024-05-31 SC130516 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC130516 core:LandBuildings 2025-06-30 SC130516 core:PlantMachinery 2025-06-30 SC130516 core:Vehicles 2025-06-30 SC130516 core:FurnitureFittings 2025-06-30 SC130516 core:OfficeEquipment 2025-06-30 SC130516 core:NetGoodwill 2025-06-30 SC130516 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC130516 core:ListedExchangeTraded 2025-06-30 SC130516 core:UnlistedNon-exchangeTraded 2025-06-30 SC130516 core:LandBuildings 2024-05-31 SC130516 core:PlantMachinery 2024-05-31 SC130516 core:Vehicles 2024-05-31 SC130516 core:FurnitureFittings 2024-05-31 SC130516 core:OfficeEquipment 2024-05-31 SC130516 core:NetGoodwill 2024-05-31 SC130516 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 SC130516 core:ListedExchangeTraded 2024-05-31 SC130516 core:UnlistedNon-exchangeTraded 2024-05-31 SC130516 core:LandBuildings 2024-06-01 2025-06-30 SC130516 core:PlantMachinery 2024-06-01 2025-06-30 SC130516 core:Vehicles 2024-06-01 2025-06-30 SC130516 core:FurnitureFittings 2024-06-01 2025-06-30 SC130516 core:OfficeEquipment 2024-06-01 2025-06-30 SC130516 core:NetGoodwill 2024-06-01 2025-06-30 SC130516 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-06-30 SC130516 core:ListedExchangeTraded 2024-06-01 2025-06-30 SC130516 core:UnlistedNon-exchangeTraded 2024-06-01 2025-06-30 SC130516 core:MoreThanFiveYears 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments 2025-06-30 SC130516 core:Non-currentFinancialInstruments 2024-05-31 SC130516 dpl:CostSales 2024-06-01 2025-06-30 SC130516 dpl:DistributionCosts 2024-06-01 2025-06-30 SC130516 core:LandBuildings 2024-06-01 2025-06-30 SC130516 core:PlantMachinery 2024-06-01 2025-06-30 SC130516 core:Vehicles 2024-06-01 2025-06-30 SC130516 core:FurnitureFittings 2024-06-01 2025-06-30 SC130516 core:OfficeEquipment 2024-06-01 2025-06-30 SC130516 dpl:AdministrativeExpenses 2024-06-01 2025-06-30 SC130516 core:NetGoodwill 2024-06-01 2025-06-30 SC130516 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-06-30 SC130516 dpl:GroupUndertakings 2024-06-01 2025-06-30 SC130516 dpl:ParticipatingInterests 2024-06-01 2025-06-30 SC130516 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-06-30 SC130516 core:ListedExchangeTraded 2024-06-01 2025-06-30 SC130516 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-06-30 SC130516 core:UnlistedNon-exchangeTraded 2024-06-01 2025-06-30 SC130516 dpl:CostSales 2023-06-01 2024-05-31 SC130516 dpl:DistributionCosts 2023-06-01 2024-05-31 SC130516 core:LandBuildings 2023-06-01 2024-05-31 SC130516 core:PlantMachinery 2023-06-01 2024-05-31 SC130516 core:Vehicles 2023-06-01 2024-05-31 SC130516 core:FurnitureFittings 2023-06-01 2024-05-31 SC130516 core:OfficeEquipment 2023-06-01 2024-05-31 SC130516 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 SC130516 core:NetGoodwill 2023-06-01 2024-05-31 SC130516 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 SC130516 dpl:GroupUndertakings 2023-06-01 2024-05-31 SC130516 dpl:ParticipatingInterests 2023-06-01 2024-05-31 SC130516 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 SC130516 core:ListedExchangeTraded 2023-06-01 2024-05-31 SC130516 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 SC130516 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 SC130516 core:NetGoodwill 2025-06-30 SC130516 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 SC130516 core:LandBuildings 2025-06-30 SC130516 core:PlantMachinery 2025-06-30 SC130516 core:Vehicles 2025-06-30 SC130516 core:FurnitureFittings 2025-06-30 SC130516 core:OfficeEquipment 2025-06-30 SC130516 core:AfterOneYear 2025-06-30 SC130516 core:WithinOneYear 2025-06-30 SC130516 core:ListedExchangeTraded 2025-06-30 SC130516 core:UnlistedNon-exchangeTraded 2025-06-30 SC130516 core:ShareCapital 2025-06-30 SC130516 core:SharePremium 2025-06-30 SC130516 core:RevaluationReserve 2025-06-30 SC130516 core:OtherReservesSubtotal 2025-06-30 SC130516 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC130516 core:NetGoodwill 2024-05-31 SC130516 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 SC130516 core:LandBuildings 2024-05-31 SC130516 core:PlantMachinery 2024-05-31 SC130516 core:Vehicles 2024-05-31 SC130516 core:FurnitureFittings 2024-05-31 SC130516 core:OfficeEquipment 2024-05-31 SC130516 core:AfterOneYear 2024-05-31 SC130516 core:WithinOneYear 2024-05-31 SC130516 core:ListedExchangeTraded 2024-05-31 SC130516 core:UnlistedNon-exchangeTraded 2024-05-31 SC130516 core:ShareCapital 2024-05-31 SC130516 core:SharePremium 2024-05-31 SC130516 core:RevaluationReserve 2024-05-31 SC130516 core:OtherReservesSubtotal 2024-05-31 SC130516 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC130516 core:NetGoodwill 2023-05-31 SC130516 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 SC130516 core:LandBuildings 2023-05-31 SC130516 core:PlantMachinery 2023-05-31 SC130516 core:Vehicles 2023-05-31 SC130516 core:FurnitureFittings 2023-05-31 SC130516 core:OfficeEquipment 2023-05-31 SC130516 core:AfterOneYear 2023-05-31 SC130516 core:WithinOneYear 2023-05-31 SC130516 core:ListedExchangeTraded 2023-05-31 SC130516 core:UnlistedNon-exchangeTraded 2023-05-31 SC130516 core:ShareCapital 2023-05-31 SC130516 core:SharePremium 2023-05-31 SC130516 core:RevaluationReserve 2023-05-31 SC130516 core:OtherReservesSubtotal 2023-05-31 SC130516 core:RetainedEarningsAccumulatedLosses 2023-05-31 SC130516 core:AfterOneYear 2024-06-01 2025-06-30 SC130516 core:WithinOneYear 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 SC130516 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-31 SC130516 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-31 SC130516 bus:Director1 2024-06-01 2025-06-30 SC130516 bus:Director2 2024-06-01 2025-06-30

AMBER ROOFING LIMITED

Registered Number
SC130516
(Scotland)

Unaudited Financial Statements for the Period ended
30 June 2025

AMBER ROOFING LIMITED
Company Information
for the period from 1 June 2024 to 30 June 2025

Directors | Graeme William Edwards
| Gary Oliver

Registered Address | 5d Thistle Industrial Estate
| Church Street
| Cowdenbeath
| KY4 8LP

Registered Number | SC130516 (Scotland)

AMBER ROOFING LIMITED
Balance Sheet as at
30 June 2025

| Notes | 30 Jun 2025 |  | 31 May 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 161,213 |  |  |  | 115,485
|  |  |  | 161,213 |  |  |  | 115,485
Current assets |  |  |  |  |  |  |  |
Stocks |  | 144,217 |  |  |  | 32,348 |  |
Debtors | 4 | 138,489 |  |  |  | 112,149 |  |
Cash at bank and on hand |  | 660,322 |  |  |  | 542,600 |  |
|  | 943,028 |  |  |  | 687,097 |  |
Creditors amounts falling due within one year | 5 | (305,694) |  |  |  | (206,859) |  |
Net current assets (liabilities) |  |  |  | 637,334 |  |  |  | 480,238
Total assets less current liabilities |  |  |  | 798,547 |  |  |  | 595,723
Creditors amounts falling due after one year | 6 |  |  | (67,206) |  |  |  | (76,120)
Provisions for liabilities |  |  |  | (22,166) |  |  |  | -
Net assets |  |  |  | 709,175 |  |  |  | 519,603
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10,000 |  |  |  | 10,000
Profit and loss account |  |  |  | 699,175 |  |  |  | 509,603
Shareholders' funds |  |  |  | 709,175 |  |  |  | 519,603

- The company was entitled to exemption from audit for this reporting period 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.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 January 2026, and are signed on its behalf by:
Gary Oliver Director Registered Company No. SC130516

AMBER ROOFING LIMITED
Notes to the Financial Statements
for the period ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

|  | Reducing balance (%)
| Plant and machinery | 20
| Vehicles | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stock and work in progress are valued at the lower of cost and net realisable value.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 18 |  | 16

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 20,974 |  | 188,872 |  | 209,846
| Additions | 1,345 |  | 136,225 |  | 137,570
| Disposals | (3,288) |  | (103,498) |  | (106,786)
| At 30 June 25 | 19,031 |  | 221,599 |  | 240,630
| Depreciation and impairment
| At 01 June 24 | 17,558 |  | 76,803 |  | 94,361
| Charge for year | 867 |  | 43,330 |  | 44,197
| On disposals | (3,277) |  | (55,864) |  | (59,141)
| At 30 June 25 | 15,148 |  | 64,269 |  | 79,417
| Net book value
| At 30 June 25 | 3,883 |  | 157,330 |  | 161,213
| At 31 May 24 | 3,416 |  | 112,069 |  | 115,485

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 40,657 |  | 101,947
| Other debtors | 82,700 |  | 10,202
| Prepayments and accrued income | 15,132 |  | -
| Total | 138,489 |  | 112,149

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 126,030 |  | 69,113
| Bank borrowings and overdrafts | 9,167 |  | 10,000
| Taxation and social security | 106,426 |  | 55,475
| Finance lease and HP contracts | 32,611 |  | 27,386
| Other creditors | 7,130 |  | 11,160
| Accrued liabilities and deferred income | 24,330 |  | 33,725
| Total | 305,694 |  | 206,859

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 10,000
| Other creditors | 67,206 |  | 66,120
| Total | 67,206 |  | 76,120