Company registration number 04658832 (England and Wales)
ROOF PLUS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ROOF PLUS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
ROOF PLUS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,165,057
1,148,605
Current assets
Stocks
75,000
75,000
Debtors
5
3,970,118
3,044,951
Cash at bank and in hand
880,370
406,979
4,925,488
3,526,930
Creditors: amounts falling due within one year
6
(2,070,444)
(1,834,728)
Net current assets
2,855,044
1,692,202
Total assets less current liabilities
4,020,101
2,840,807
Creditors: amounts falling due after more than one year
7
(187,149)
(192,673)
Provisions for liabilities
(233,673)
(246,886)
Net assets
3,599,279
2,401,248
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
3,599,179
2,401,148
Total equity
3,599,279
2,401,248
ROOF PLUS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have 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 17 February 2026
Mr R Whitney
Director
Company registration number 04658832 (England and Wales)
ROOF PLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Roof Plus Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1B, Broughton Mills Road, Bretton, Chester, CH4 0BY.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover shown in the profit and loss account represents the invoice value of goods sold/services provided, net of value added tax.

Retentions are included in turnover net of value added tax where they are expected to be recovered.

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 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Motor vehicles
20% straight line

Freehold land is not depreciated.

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
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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.5
Taxation

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

ROOF PLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

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

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.8
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.

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.

ROOF PLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
3
Employees

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

2025
2024
Number
Number
Total
63
63
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024
204,626
1,952,395
2,157,021
Additions
11,064
710,422
721,486
Disposals
-
0
(527,251)
(527,251)
At 30 September 2025
215,690
2,135,566
2,351,256
Depreciation and impairment
At 1 October 2024
147,883
860,534
1,008,417
Depreciation charged in the year
22,184
343,841
366,025
Eliminated in respect of disposals
-
0
(188,243)
(188,243)
At 30 September 2025
170,067
1,016,132
1,186,199
Carrying amount
At 30 September 2025
45,623
1,119,434
1,165,057
At 30 September 2024
56,743
1,091,862
1,148,605
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,715,559
997,421
Amounts owed by group undertakings
1,500,000
1,500,000
Other debtors
712,422
507,204
Prepayments and accrued income
42,137
40,326
3,970,118
3,044,951
ROOF PLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
928,844
807,092
Other taxation and social security
728,688
630,746
Other creditors
412,912
396,890
2,070,444
1,834,728

Hire purchase agreements totalling £290,775 (2024 - £355,296) disclosed under creditors falling due within one year are secured by the company.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Hire purchase agreements
187,149
192,673

Hire purchase agreements totalling £187,149 (2024 - £192,673) disclosed under creditors falling due after more than one year are secured by the company.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
19,500
19,500
Between two and five years
78,000
78,000
In over five years
13,000
32,500
110,500
130,000
10
Related party transactions
Balances with related parties

The following amounts were outstanding at the reporting end date:

ROOF PLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
10
Related party transactions
(Continued)
- 7 -
Amounts owed by
Amounts owed to
related parties
related parties
2025
2024
2025
2024
£
£
£
£
Whitney Holdings Limited
1,500,000
1,500,000
-
0
-
0

The amount above has been included in debtors. The amount is repayable on demand and did not attract interest.

ROOF PLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
11
Directors' transactions

During the year the directors entered into the following advances and credits with the company:

Description
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Loan
279,042
1,006,663
7,283
(666,667)
626,321
279,042
1,006,663
7,283
(666,667)
626,321

Directors advances are repayable on demand and the overdrawn balances were cleared post year end. Interest is charged on the overdrawn balance at the official beneficial loan rates.

ROOF PLUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 9 -
12
Parent company

Whitney Holdings Limited is the 100% shareholder of Roof Plus Limited. The registered office address of Whitney Holdings Limited is Unit 1B, Broughton Mills Road, Bretton, Chester, CH4 0BY.

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