Company registration number 02930625 (England and Wales)
ROOFING, CLADDING & BUILDING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
ROOFING, CLADDING & BUILDING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ROOFING, CLADDING & BUILDING LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
108,058
104,681
Current assets
Stocks
522,977
1,476,034
Debtors
5
410,162
518,980
Cash at bank and in hand
1,404,996
1,411,473
2,338,135
3,406,487
Creditors: amounts falling due within one year
Taxation and social security
505,985
201,634
Other creditors
6
538,943
1,563,216
1,044,928
1,764,850
Net current assets
1,293,207
1,641,637
Total assets less current liabilities
1,401,265
1,746,318
Provisions for liabilities
(16,297)
(14,768)
Net assets
1,384,968
1,731,550
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
1,383,968
1,730,550
Total equity
1,384,968
1,731,550
ROOFING, CLADDING & BUILDING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 February 2026
Mr M Avellino
Director
Company registration number 02930625 (England and Wales)
ROOFING, CLADDING & BUILDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Roofing, Cladding & Building Limited is a private company limited by shares incorporated in England and Wales. The registered office is Tagus House, 9 Ocean Way, Southampton, Hampshire, United Kingdom, SO14 3TJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.

Management fees receivable are recognised when it is probable that the economic benefits will flow to the

company and the amount of revenue can be measured reliably.

Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery
20% on reducing balance
Fixtures, fittings & equipment
20% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets. A provision is made for any impairment loss and taken to the profit and loss account.

ROOFING, CLADDING & BUILDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only enters into Basic financial instrument transactions.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

ROOFING, CLADDING & BUILDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

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 the tax assessments.

Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The company's liability for current and deferred tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

ROOFING, CLADDING & BUILDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2024
16,279
85,478
206,148
307,905
Additions
886
1,429
27,499
29,814
At 31 May 2025
17,165
86,907
233,647
337,719
Depreciation and impairment
At 1 June 2024
12,464
57,613
133,147
203,224
Depreciation charged in the year
778
5,690
19,969
26,437
At 31 May 2025
13,242
63,303
153,116
229,661
Carrying amount
At 31 May 2025
3,923
23,604
80,531
108,058
At 31 May 2024
3,815
27,865
73,001
104,681
ROOFING, CLADDING & BUILDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
398,202
269,980
Other debtors
11,960
249,000
410,162
518,980
6
Other creditors falling due within one year
2025
2024
£
£
Trade creditors
460,765
490,997
Amounts owed to group undertakings
-
0
1,007,099
Other creditors
10,168
1,520
Accruals and deferred income
68,010
63,600
538,943
1,563,216
ROOFING, CLADDING & BUILDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
7
Related party transactions

RCB Management Limited - Parent company

At the end of the period the balanced owed to the parent company was £Nil (202 4 £1,001,300) .

2025-05-31 2024-06-01 false false false 04 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M Avellino Mrs E Avellino 02930625 2024-06-01 2025-05-31 02930625 2025-05-31 02930625 2024-05-31 02930625 core:PlantMachinery 2025-05-31 02930625 core:FurnitureFittings 2025-05-31 02930625 core:MotorVehicles 2025-05-31 02930625 core:PlantMachinery 2024-05-31 02930625 core:FurnitureFittings 2024-05-31 02930625 core:MotorVehicles 2024-05-31 02930625 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 02930625 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 02930625 core:CurrentFinancialInstruments 2025-05-31 02930625 core:CurrentFinancialInstruments 2024-05-31 02930625 core:ShareCapital 2025-05-31 02930625 core:ShareCapital 2024-05-31 02930625 core:RetainedEarningsAccumulatedLosses 2025-05-31 02930625 core:RetainedEarningsAccumulatedLosses 2024-05-31 02930625 bus:Director1 2024-06-01 2025-05-31 02930625 core:PlantMachinery 2024-06-01 2025-05-31 02930625 core:FurnitureFittings 2024-06-01 2025-05-31 02930625 core:MotorVehicles 2024-06-01 2025-05-31 02930625 2023-06-01 2024-05-31 02930625 core:PlantMachinery 2024-05-31 02930625 core:FurnitureFittings 2024-05-31 02930625 core:MotorVehicles 2024-05-31 02930625 2024-05-31 02930625 1 2025-05-31 02930625 2 2025-05-31 02930625 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 02930625 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 02930625 bus:FRS102 2024-06-01 2025-05-31 02930625 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 02930625 bus:CompanySecretary1 2024-06-01 2025-05-31 02930625 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP