Company registration number SC248948 (Scotland)
STIRLING ROOFING COMPANY LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
STIRLING ROOFING COMPANY LTD.
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
STIRLING ROOFING COMPANY LTD.
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
19,121
24,918
Current assets
Stocks
10,250
9,500
Debtors
4
193,408
286,014
Cash at bank and in hand
211,571
75,720
415,229
371,234
Creditors: amounts falling due within one year
5
(164,076)
(205,723)
Net current assets
251,153
165,511
Total assets less current liabilities
270,274
190,429
Creditors: amounts falling due after more than one year
6
-
0
(12,357)
Net assets
270,274
178,072
Capital and reserves
Called up share capital
7
501
501
Profit and loss reserves
269,773
177,571
Total equity
270,274
178,072

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 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 24 February 2026
Mr M Gillespie
Director
Company registration number SC248948 (Scotland)
STIRLING ROOFING COMPANY LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Stirling Roofing Company Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2 Melville Street, Falkirk, United Kingdom, FK1 1HZ.

1.1
Basis of preparation

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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
15% reducing balance
Motor vehicles
25% 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
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.

STIRLING ROOFING COMPANY LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
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.

1.6
Taxation

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

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.

1.7
Retirement benefits

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

1.8
Leases
As lessee

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.

2
Employees

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

2025
2024
Number
Number
Total
8
8
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 June 2024 and 31 May 2025
400
4,383
4,240
34,995
44,018
Depreciation and impairment
At 1 June 2024
382
2,139
2,167
14,412
19,100
Depreciation charged in the year
3
337
311
5,146
5,797
At 31 May 2025
385
2,476
2,478
19,558
24,897
STIRLING ROOFING COMPANY LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 May 2025
15
1,907
1,762
15,437
19,121
At 31 May 2024
18
2,244
2,073
20,583
24,918
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
174,523
263,010
Other debtors
18,885
23,004
193,408
286,014
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Trade creditors
92,529
113,335
Corporation tax
48,798
18,763
Other taxation and social security
6,126
7,521
Other creditors
6,623
56,104
164,076
205,723
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
10,000
Other creditors
-
0
2,357
-
0
12,357
STIRLING ROOFING COMPANY LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
300
300
300
300
Ordinary B of £1 each
200
200
200
200
Ordinary C of £1 each
1
1
1
1
501
501
501
501
2025-05-31 2024-06-01 false false false 24 February 2026 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of roofing and construction.
Mr M Gillespie SC248948 2024-06-01 2025-05-31 SC248948 2025-05-31 SC248948 2024-05-31 SC248948 core:PlantMachinery 2025-05-31 SC248948 core:FurnitureFittings 2025-05-31 SC248948 core:ComputerEquipment 2025-05-31 SC248948 core:MotorVehicles 2025-05-31 SC248948 core:PlantMachinery 2024-05-31 SC248948 core:FurnitureFittings 2024-05-31 SC248948 core:ComputerEquipment 2024-05-31 SC248948 core:MotorVehicles 2024-05-31 SC248948 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 SC248948 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 SC248948 core:CurrentFinancialInstruments 2025-05-31 SC248948 core:CurrentFinancialInstruments 2024-05-31 SC248948 core:Non-currentFinancialInstruments 2025-05-31 SC248948 core:Non-currentFinancialInstruments 2024-05-31 SC248948 core:ShareCapital 2025-05-31 SC248948 core:ShareCapital 2024-05-31 SC248948 core:RetainedEarningsAccumulatedLosses 2025-05-31 SC248948 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC248948 core:ShareCapitalOrdinaryShareClass1 2025-05-31 SC248948 core:ShareCapitalOrdinaryShareClass1 2024-05-31 SC248948 core:ShareCapitalOrdinaryShareClass2 2025-05-31 SC248948 core:ShareCapitalOrdinaryShareClass2 2024-05-31 SC248948 core:ShareCapitalOrdinaryShareClass3 2025-05-31 SC248948 core:ShareCapitalOrdinaryShareClass3 2024-05-31 SC248948 core:ShareCapitalOrdinaryShares 2025-05-31 SC248948 core:ShareCapitalOrdinaryShares 2024-05-31 SC248948 bus:Director1 2024-06-01 2025-05-31 SC248948 core:PlantMachinery 2024-06-01 2025-05-31 SC248948 core:FurnitureFittings 2024-06-01 2025-05-31 SC248948 core:ComputerEquipment 2024-06-01 2025-05-31 SC248948 core:MotorVehicles 2024-06-01 2025-05-31 SC248948 2023-06-01 2024-05-31 SC248948 core:PlantMachinery 2024-05-31 SC248948 core:FurnitureFittings 2024-05-31 SC248948 core:ComputerEquipment 2024-05-31 SC248948 core:MotorVehicles 2024-05-31 SC248948 2024-05-31 SC248948 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 SC248948 bus:OrdinaryShareClass2 2024-06-01 2025-05-31 SC248948 bus:OrdinaryShareClass3 2024-06-01 2025-05-31 SC248948 bus:OrdinaryShareClass1 2025-05-31 SC248948 bus:OrdinaryShareClass1 2024-05-31 SC248948 bus:OrdinaryShareClass2 2025-05-31 SC248948 bus:OrdinaryShareClass2 2024-05-31 SC248948 bus:OrdinaryShareClass3 2025-05-31 SC248948 bus:OrdinaryShareClass3 2024-05-31 SC248948 bus:AllOrdinaryShares 2025-05-31 SC248948 bus:AllOrdinaryShares 2024-05-31 SC248948 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC248948 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC248948 bus:FRS102 2024-06-01 2025-05-31 SC248948 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC248948 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP