IRIS Accounts Production v25.4.12.37 01202654 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01202654 2024-10-31 01202654 2025-10-31 01202654 2024-11-01 2025-10-31 01202654 2023-10-31 01202654 2023-11-01 2024-10-31 01202654 2024-10-31 01202654 ns15:EnglandWales 2024-11-01 2025-10-31 01202654 ns14:PoundSterling 2024-11-01 2025-10-31 01202654 ns10:Director1 2024-11-01 2025-10-31 01202654 ns10:Director2 2024-11-01 2025-10-31 01202654 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01202654 ns10:SmallEntities 2024-11-01 2025-10-31 01202654 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01202654 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 01202654 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01202654 ns10:FullAccounts 2024-11-01 2025-10-31 01202654 ns10:Director3 2024-11-01 2025-10-31 01202654 ns10:RegisteredOffice 2024-11-01 2025-10-31 01202654 ns5:CurrentFinancialInstruments 2025-10-31 01202654 ns5:CurrentFinancialInstruments 2024-10-31 01202654 ns5:ShareCapital 2025-10-31 01202654 ns5:ShareCapital 2024-10-31 01202654 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 01202654 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 01202654 ns5:PlantMachinery 2024-11-01 2025-10-31 01202654 ns5:PlantMachinery 2024-10-31 01202654 ns5:PlantMachinery 2025-10-31 01202654 ns5:PlantMachinery 2024-10-31 01202654 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 01202654 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31

REGISTERED NUMBER: 01202654 (England and Wales)

ROOKSBY ROOFING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

| ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ROOKSBY ROOFING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | C Utting

| D J Rooksby

| I H Newbold

| REGISTERED OFFICE: | Rooksby House

| Lindway Lane

| Brackenfield

| Derbyshire

| DE55 6DA

| REGISTERED NUMBER: | 01202654 (England and Wales)

| ACCOUNTANTS: | Killicks Limited

| 35/37 Kingsway

| Kirkby in Ashfield

| Nottinghamshire

| NG17 7DR

| ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654) |

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 43,634 |  | 55,428 |  |

CURRENT ASSETS

Stocks | 5 | 5,000 |  | 5,000 |  |

Debtors | 6 | 733,352 |  | 400,457 |  |

Cash at bank and in hand | 1,586,989 |  | 220,087 |  |

2,325,341 |  | 625,544 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,370,401 |  | 403,179 |  |

NET CURRENT ASSETS | 954,940 |  | 222,365 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 998,574 |  | 277,793 |  |

PROVISIONS FOR LIABILITIES | 10,900 |  | 14,000 |  |

NET ASSETS | 987,674 |  | 263,793 |  |

CAPITAL AND RESERVES

Called up share capital | 5,100 |  | 5,100 |  |

Retained earnings | 982,574 |  | 258,693 |  |

SHAREHOLDERS' FUNDS | 987,674 |  | 263,793 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654) |

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

C Utting - Director

D J Rooksby - Director

| ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Rooksby Roofing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Revenue recognition

| Revenue comprises the fair value of consideration received or receivable, net of VAT, rebates and discounts.

| Revenue arises from increases in valuations on contracts. Profit on contracts is calculated in accordance with accounting standards . The principal estimation technique used in attributing profits on contracts to a particular period is the preparation of forecasts on a contract by contract basis. These focus on revenues and costs to complete and enable an assessment to be made of the final position on each contact. Percentage completion is calculated by taking certified value to date as a percentage of estimated final value.

| Foreseeable losses on contracts are accounted for immediately when a loss is foreseen.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete or slow moving items.

| Work in progress is valued at the lower of cost and net realisable value, plus an attributable proportion of profit on a contract by contract basis, less, if applicable, foreseeable losses (see policy above re revenue recognition). Progress payments invoiced are deducted from the value of work in progress on the balance sheet.

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable costs.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates defined contribution pension schemes. Contributions payable to the company's pension schemes are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 190,096 |  |

| DEPRECIATION

| At 1 November 2024 | 131,918 |  |

| Charge for year | 14,544 |  |

| At 31 October 2025 | 146,462 |  |

| NET BOOK VALUE

| At 31 October 2025 | 43,634 |  |

| At 31 October 2024 | 58,178 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 5,000 |  | 5,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 548,306 |  | 302,029 |  |

| Other debtors | 185,046 |  | 98,428 |  |

733,352 |  | 400,457 |  |

| ROOKSBY ROOFING LIMITED (REGISTERED NUMBER: 01202654) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| Trade debtors include retentions receivable at 31 October 2025 of £264,175 (2024: £198,630), much of which will not be received within one year.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 1,723 |  |

| Trade creditors | 907,716 |  | 305,944 |  |

| Amounts owed to group undertakings | 55,525 |  | 10,236 |  |

| Taxation and social security | 373,555 |  | 55,683 |  |

| Other creditors | 33,605 |  | 29,593 |  |

1,370,401 |  | 403,179 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 1,723 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| All of the directors are employed by the parent company and receive remuneration through that company.

10. | RELATED PARTY DISCLOSURES

| During the year, management charges of £392,000 (2024: £344,000) have been charged to the company by its immediate parent, Rooksby Roofing (Holdings) Limited. At 31 October 2024, £55,525 was due to the Parent company (2024:£10,237).

| The company is a wholly owned subsidiary of Rooksby Roofing (Holdings) Ltd, a company incorporated in England and Wales. The company's ultimate parent company is Rooksby Roofing Group Holdings Ltd, a company incorporated in England and Wales.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties are D. Rooksby and C. Utting by virtue of their shareholdings in the ultimate parent company, Rooksby Roofing Group Holdings Ltd.