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Company Registration No. SC638825 (Scotland)
Connor Roofing Services Limited Unaudited accounts for the year ended 31 August 2025
Connor Roofing Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Connor Roofing Services Limited Company Information for the year ended 31 August 2025
Director
Jamie Connor
Company Number
SC638825 (Scotland)
Registered Office
Unit 8 Abbotsinch Court Grangemouth FK3 9UN
Accountants
Armet Accounting Ltd Room 31 Haypark Business Centre Polmont FK2 0NZ
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Connor Roofing Services Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
208
217
Tangible assets
5
132,053
113,621
132,261
113,838
Current assets
Inventories
15,000
8,000
Debtors
6
39,231
26,647
Cash at bank and in hand
24,725
28,440
78,956
63,087
Creditors: amounts falling due within one year
7
(119,669)
(89,241)
Net current liabilities
(40,713)
(26,154)
Total assets less current liabilities
91,548
87,684
Creditors: amounts falling due after more than one year
8
(36,768)
(67,810)
Provisions for liabilities
Deferred tax
(12,794)
(5,614)
Net assets
41,986
14,260
Capital and reserves
Called up share capital
1
1
Profit and loss account
41,985
14,259
Shareholders' funds
41,986
14,260
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 March 2026 and were signed on its behalf by
Jamie Connor Director Company Registration No. SC638825
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Connor Roofing Services Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Connor Roofing Services Limited is a private company, limited by shares, registered in Scotland, registration number SC638825. The registered office is Unit 8, Abbotsinch Court, Grangemouth, FK3 9UN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
Motor vehicles
5 years
Computer equipment
3 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Connor Roofing Services Limited Notes to the Accounts for the year ended 31 August 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Other
£
Cost
At 1 September 2024
234
At 31 August 2025
234
Amortisation
At 1 September 2024
17
Charge for the year
9
At 31 August 2025
26
Net book value
At 31 August 2025
208
At 31 August 2024
217
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Connor Roofing Services Limited Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
24,970
148,442
5,418
7,203
186,033
Additions
24,100
24,741
422
3,943
53,206
At 31 August 2025
49,070
173,183
5,840
11,146
239,239
Depreciation
At 1 September 2024
14,540
52,139
1,507
4,226
72,412
Charge for the year
5,768
25,525
1,409
2,072
34,774
At 31 August 2025
20,308
77,664
2,916
6,298
107,186
Net book value
At 31 August 2025
28,762
95,519
2,924
4,848
132,053
At 31 August 2024
10,430
96,303
3,911
2,977
113,621
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
64,709
84,067
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,760
5,955
Accrued income and prepayments
33,002
792
Other debtors
4,469
19,900
39,231
26,647
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,368
2,200
VAT
13,588
15,007
Obligations under finance leases and hire purchase contracts
29,812
17,071
Trade creditors
51,762
33,338
Taxes and social security
21,488
17,337
Other creditors
391
404
Accruals
260
3,884
119,669
89,241
The loans in respect of the finance lease agreements are secured against the assets to which they relate.
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Connor Roofing Services Limited Notes to the Accounts for the year ended 31 August 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
421
1,651
Obligations under finance leases and hire purchase contracts
36,347
66,159
36,768
67,810
The loans in respect of the finance lease agreements are secured against the assets to which they relate.
9
Operating lease commitments
2025
2024
£
£
At 31 August 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
14,250
9,637
Later than one year and not later than five years
26,125
40,375
40,375
50,012
10
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Jamie Connor
Director Loan
19,350
3,969
19,350
3,969
19,350
3,969
19,350
3,969
An advance of £3,969 (2024: £19,350) has been made to the director. Interest has not been charged on this loan. The loan has been repaid in full since the year-end.
11
Average number of employees
During the year the average number of employees was 11 (2024: 9).
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