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Registered number: 13135401 ROOFF CONSTRUCTION LTD FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
ROOFF CONSTRUCTION LTD REGISTERED NUMBER: 13135401 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 2,084 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 10,310,478 |  | 5,204,604 |
Cash at bank and in hand |  | 1,355,355 |  | 1,489,785 |
|  | 11,665,833 |  | 6,694,389 |
Creditors: amounts falling due within one year | 7 | (10,769,042) |  | (6,427,941) |
Net current assets |  |  | 896,791 |  | 266,448
Provisions for liabilities |  |  |  |  |
Other provisions | 8 |  | (530,000) |  | (73,000)
Net assets |  |  | 368,875 |  | 193,448
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 10,000 |  | 10,000
Profit and loss account |  |  | 358,875 |  | 183,448
|  |  | 368,875 |  | 193,448
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 January 2026.
M P S Horn
Director
The notes on pages 2 to 8 form part of these financial statements. Page 1
ROOFF CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Rooff Construction Limited ("the Company") is a company limited by shares, incorporated in England and Wales. Its registered office is The Granary, 80 Abbey Road, Barking, England, IG11 7BT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); ∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; ∙the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Rooff Holding Limited as at 30 June 2025 and these financial statements may be obtained from the company's registered office.. Page 2
ROOFF CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Revenue is also measured in line with long-term contracts in note 2.4.
| 2.4 | Long-term contracts
Profit is accounted for once the outcome of a contract can be assessed with reasonable certainty and is based on the appropriate stage of completion of the contract. Amounts recoverable on contracts which are included in debtors are valued at anticipated net sale value after provision for contingencies and anticipated future losses on contracts. Claims are included in the valuation of contracts and credited to the Statement of income and retained earnings account only when entitlement has been established. Cash received on account of contracts is deducted from amounts recoverable on contracts. Such amounts which have been received and exceed amounts recoverable are included in creditors. Contract provisions in excess of amounts recoverable are included in provisions for liabilities and charges. Profit provisions in excess of amounts recoverable are included in provisions for liabilities and charges and are recognised within trade creditors. Any potential loss on a long term contract is provided in full as soon as it is foreseen.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
ROOFF CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is Page 4
ROOFF CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. a) Critical judgements in applying the entity's accounting policies No significant judgements have had to be made by management in preparing these financial statements. b) Critical accounting estimates and assumptions These directors have made key assumptions regarding the stage of completion, future costs to complete and collectability of billings of some construction contracts. The amount receivable from customers on such construction contracts at the end of the reporting period has been estimated at £400,000 (2024- £157,336) and is included within trade debtors. The total amount of provisions made against such contract is £317,500 (2024 - £36,000). The total amount of costs provisions made against such contracts is £5,743,144 (2024 - £2,475,081). Both figures are included within the trade creditors figure. Page 5
ROOFF CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Employees
| The average monthly number of employees, including directors, during the period was 7 (2024 - 7).
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 2,331
| At 30 June 2025 | 2,331
| Depreciation |
| Charge for the period on owned assets | 247
| At 30 June 2025 | 247
| Net book value |
| At 30 June 2025 | 2,084
| At 30 June 2024 | -
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 5,483,648 | 3,291,141
| Amounts owed by group undertakings | 2,156,393 | -
| Amounts owed by connected entities | 2,669,440 | 1,913,463
| Other debtors | 997 | -
|  | 10,310,478 | 5,204,604
Page 6
ROOFF CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,921,759 | 4,720,413
| Amounts owed to group companies | 1,315,230 | 1,645,161
| Corporation tax | 49,017 | 4,328
| Other taxation and social security | 343,236 | 25,558
| Other creditors | 48,174 | 22,481
| Accruals and deferred income | 91,626 | 10,000
|  | 10,769,042 | 6,427,941
8. | Provisions
|  | Contract provisions
|  | £
| At 1 July 2024 | 73,000
| Charged to profit or loss | 457,000
| At 30 June 2025 | 530,000
| Provisions are recognised when the Company has a present legal or constructive obligation as a result of of past and future events. These provisions, which have been reliably estimated, relate to claims and after costs to settle obligations which are likely to occur after the completion of construction projects.
Page 7
ROOFF CONSTRUCTION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,000 (2024 - 10,000) Ordinary shares of £1.00 each | 10,000 | 10,000
| There is a single class of ordinary shares. There are no restrictions on the distribution of dividends and repayment of capital.
10. | Related party transactions
| The Company has taken advantage of the exemption available under Financial Reporting Standard 102 section 33 'Related Party Transactions' not to disclose transactions with entities included in the consolidated financial statements of Rooff Holdings Limited, its ultimate parent undertaking. During the period, the Company has made sales of £1,194,659 (2024 - £2,572,706) to connected companies. At the balance sheet date, the Company was owed net amounts of £2,669,440 (2024 - £1,913,463) from these companies.
11. | Controlling party
The Company is a wholly owned subsidiary of Rooff Holdings Limited. The consolidated financial statements of Rooff Holdings Limited are available from The Granary, 80 Abbey Road, Barking, London, IG11 7BT. As at 30 June 2025 the ultimate controlling party of the Company is a family trust of which A A Horn and M P S Horn are Trustees.
12. | Auditor's information
The auditor's report on the financial statements for the period ended 30 June 2025 was unqualified. The audit report was signed on 13 January 2026 by Stuart Moon (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
Page 8