Company registration number SC273905 (Scotland)
DM ROOFING & ROUGHCASTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
DM ROOFING & ROUGHCASTING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
DM ROOFING & ROUGHCASTING LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
361,495
308,175
Current assets
Stocks
49,547
18,562
Debtors
5
2,492,074
2,650,472
Cash at bank and in hand
443,471
265,187
2,985,092
2,934,221
Creditors: amounts falling due within one year
6
(1,539,429)
(1,662,592)
Net current assets
1,445,663
1,271,629
Total assets less current liabilities
1,807,158
1,579,804
Creditors: amounts falling due after more than one year
7
(213,800)
(161,530)
Provisions for liabilities
(90,374)
(77,043)
Net assets
1,502,984
1,341,231
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
1,502,982
1,341,229
Total equity
1,502,984
1,341,231

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

DM ROOFING & ROUGHCASTING LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 10 February 2026 and are signed on its behalf by:
Mr M McCabe
Mr K Dunlop
Director
Director
Ms K Lees
Director
Company Registration No. SC273905
DM ROOFING & ROUGHCASTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

DM Roofing & Roughcasting Limited is a private company limited by shares incorporated in Scotland. The registered office is Unit 4, Block 5, Moorfield Industrial Estate, Kilmarnock, United Kingdom, KA2 0DP.

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 £.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business.

1.4
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:

Tools and equipment
20% on reducing balance
Motor vehicles
25% on 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.

1.5
Stocks

Stocks and work in progress are valued at the lower of cos t and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

1.6
Cash at bank and in hand

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.

1.7
Taxation

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

DM ROOFING & ROUGHCASTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

2
Employees

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

2025
2024
Number
Number
Total
89
80
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
33,000
Amortisation and impairment
At 1 July 2024 and 30 June 2025
33,000
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
DM ROOFING & ROUGHCASTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
4
Tangible fixed assets
Tools and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 July 2024
56,432
525,219
581,651
Additions
4,823
163,482
168,305
Disposals
-
0
(72,866)
(72,866)
At 30 June 2025
61,255
615,835
677,090
Depreciation and impairment
At 1 July 2024
45,703
227,773
273,476
Depreciation charged in the year
2,453
87,807
90,260
Eliminated in respect of disposals
-
0
(48,141)
(48,141)
At 30 June 2025
48,156
267,439
315,595
Carrying amount
At 30 June 2025
13,099
348,396
361,495
At 30 June 2024
10,729
297,446
308,175
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
649,801
468,904
Other debtors
1,842,273
2,181,568
2,492,074
2,650,472
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
671,466
797,053
Taxation and social security
245,758
259,212
Other creditors
622,205
606,327
1,539,429
1,662,592
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
213,800
161,530
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