GB ROOFING AND MAINTENANCE LIMITED

Registered Number: SC811457 GB ROOFING AND MAINTENANCE LIMITED
Balance Sheet
As at 31 May 2025

	2025
	£	£
Fixed assets		22,511
Current assets	41,362
Creditors: amount falling due within one year	(45,235)
Net current assets		(3,873)
Total assets less current liabilities		18,638
Creditors: amount falling due after more than one year		(17,656)
Provisions for liabilities		(95)
Net assets		887


Capital and reserves		887

NOTES TO THE ACCOUNTS

General Information

GB ROOFING AND MAINTENANCE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC811457, registration address MOFFAT BUSINESS CENTRE, 96-98 FORREST STREET, Airdrie, ML6 7AG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 23 May 2024	-	-	-
Additions	2,935	26,688	29,623
Disposals	-	-	-
At 31 May 2025	2,935	26,688	29,623
Depreciation
At 23 May 2024	-	-	-
Charge for period	440	6,672	7,112
On disposals	-	-	-
At 31 May 2025	440	6,672	7,112
Net book values
Closing balance as at 31 May 2025	2,495	20,016	22,511
Opening balance as at 23 May 2024	-	-	-

3.	Average number of employees Average number of employees during the period was 3.

For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 14 January 2026 and were signed by:

--------------------------------
Gary John BURNS
Director


Registered Number: SC811457
Scotland
GB ROOFING AND MAINTENANCE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 23 May 2024 End date: 31 May 2025