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Registration number: 09859606

McColloch Roofing Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

McColloch Roofing Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

McColloch Roofing Ltd

Company Information

Directors | Mrs Michelle McColloch Mr Tim McColloch

Registered office | 21-23 Elmfield Road Bromley Kent BR1 1LT

Accountants | ASK UK Accountancy Ltd Airport House Purley Way Croydon Surrey CR0 0XZ

McColloch Roofing Ltd

(Registration number: 09859606)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 70,963 | 105,428
Current assets |  |  |
Stocks | 5 | 800 | 500
Debtors | 6 | 47,826 | 58,721
Cash at bank and in hand |  | 54,429 | 38,638
|  | 103,055 | 97,859
Creditors: Amounts falling due within one year | 7 | (223,944) | (168,870)
Net current liabilities |  | (120,889) | (71,011)
Total assets less current liabilities |  | (49,926) | 34,417
Creditors: Amounts falling due after more than one year | 7 | (31,023) | (34,317)
Net (liabilities)/assets |  | (80,949) | 100
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | (81,049) | -
Shareholders' (deficit)/funds |  | (80,949) | 100

McColloch Roofing Ltd

(Registration number: 09859606)
Balance Sheet as at 30 November 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 March 2026 and signed on its behalf by:

......................................... Mrs Michelle McColloch Director
......................................... Mr Tim McColloch Director

McColloch Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
21-23 Elmfield Road
Bromley
Kent
BR1 1LT

These financial statements were authorised for issue by the Board on 5 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

McColloch Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Asset class | Depreciation method and rate
Motor Vehicles | 25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

McColloch Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 2).

McColloch Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 3,535 | 121,056 | 124,591
Additions | 939 | - | 939
Disposals | - | (23,062) | (23,062)
At 30 November 2025 | 4,474 | 97,994 | 102,468
Depreciation
At 1 December 2024 | 703 | 18,460 | 19,163
Charge for the year | 1,254 | 11,088 | 12,342
At 30 November 2025 | 1,957 | 29,548 | 31,505
Carrying amount
At 30 November 2025 | 2,517 | 68,446 | 70,963
At 30 November 2024 | 2,832 | 102,596 | 105,428

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 800 | 500

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 21,230 | 32,328
Prepayments | 7,025 | 7,835
Other debtors | 19,571 | 18,558
| 47,826 | 58,721

7 | Creditors

Creditors: amounts falling due within one year

McColloch Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 24,575 | 12,553
Trade creditors |  | 119,652 | 122,830
Taxation and social security |  | 77,138 | 53,449
Accruals and deferred income |  | - | (36,509)
Other creditors |  | 2,579 | 16,547
|  | 223,944 | 168,870

McColloch Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 31,023 | 34,317

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 31,023 | 9,742
Hire purchase contracts | - | 24,575
| 31,023 | 34,317

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 24,575 | 12,553

10 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £Nil per each Ordinary Shares |  | - |  | 6,614

11 | Related party transactions

McColloch Roofing Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 110,400 | 96,800
Contributions paid to money purchase schemes | 31,200 | 29,600
| 141,600 | 126,400

Summary of transactions with associates

Tim McColloch As at the end of 30-Nov-2025 there is a balance due from the director to the company of £7,596.64 (2024 : £9,712.65). This balance is unsecured, at 0% interest and nothing has been paid/repaid or written off in this period.
Michelle McColloch As at the end of 30-Nov-2025 there is a balance due from the director to the company of £7,035.39 (2024 : £4,162.57). This balance is unsecured, at 0% interest and nothing has been paid/repaid or written off in this period.