AMBER ROOFING LIMITED


Directors	Graeme William Edwards
	Gary Oliver


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


Registered Number	SC130516 (Scotland)

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.

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.

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