ROOFRITE (SHROPSHIRE) LIMITED
Company registration number 04332115 (England and Wales)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ROOFRITE (SHROPSHIRE) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
ROOFRITE (SHROPSHIRE) LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
124,014
140,573
Current assets
Stocks
14,381
23,425
Debtors
5
217,593
243,430
Cash at bank and in hand
211,565
126,640
443,539
393,495
Creditors: amounts falling due within one year
6
(255,896)
(165,896)
Net current assets
187,643
227,599
Total assets less current liabilities
311,657
368,172
Creditors: amounts falling due after more than one year
7
(24,000)
(40,000)
Provisions for liabilities
(31,004)
(35,143)
Net assets
256,653
293,029
Capital and reserves
Called up share capital
100
100
Capital redemption reserve
20
20
Profit and loss reserves
256,533
292,909
Total equity
256,653
293,029
ROOFRITE (SHROPSHIRE) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 30 March 2026 and are signed on its behalf by:
Mr T Bratby
Director
Company registration number 04332115 (England and Wales)
ROOFRITE (SHROPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Roofrite (Shropshire) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 61, Atcham Business Park, Shrewsbury, Shropshire, SY4 4UG.

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 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

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

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:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance
ROOFRITE (SHROPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

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
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
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.

1.7
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.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
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.

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.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

ROOFRITE (SHROPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Retirement benefits

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

1.12
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.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
25
23
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
171,100
Disposals
(171,100)
At 31 December 2025
-
0
Amortisation and impairment
At 1 January 2025
171,100
Disposals
(171,100)
At 31 December 2025
-
0
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
ROOFRITE (SHROPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
17,618
4,590
5,274
242,000
269,482
Additions
-
0
-
0
-
0
27,640
27,640
Disposals
-
0
-
0
(5,274)
(26,100)
(31,374)
At 31 December 2025
17,618
4,590
-
0
243,540
265,748
Depreciation and impairment
At 1 January 2025
7,112
4,155
5,274
112,368
128,909
Depreciation charged in the year
2,626
109
-
0
33,145
35,880
Eliminated in respect of disposals
-
0
-
0
(5,274)
(17,781)
(23,055)
At 31 December 2025
9,738
4,264
-
0
127,732
141,734
Carrying amount
At 31 December 2025
7,880
326
-
0
115,808
124,014
At 31 December 2024
10,506
435
-
0
129,632
140,573

H ire purchase liabilities are secured against the relat ed motor vehicles.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
202,956
206,230
Amounts owed by group undertakings
-
0
2,268
Other debtors
14,637
34,932
217,593
243,430
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
132,362
100,269
Amounts owed to group undertakings
26,646
-
0
Taxation and social security
60,858
28,165
Other creditors
36,030
37,462
255,896
165,896

Hire purchase contracts are secured on the related assets covered by the contract.

ROOFRITE (SHROPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
24,000
40,000

Hire purchase contracts are secured on the related assets covered by the contract.

8
Operating lease commitments
As 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
£
£
Total commitments
8,813
15,423
9
Related party transactions

During the year, a management charge of £Nil (2024: £35,000) was paid to a connected company for services provided during the year.

10
Parent company

The parent company is Copthorne Holdings Limited and its registered office is Unit 61 Atcham Business Park, Shrewsbury, Shropshire, SY4 4UG.

2025-12-31 2025-01-01 false false false 30 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr T Bratby Mr R A Jones Mr J W Humphreys 04332115 2025-01-01 2025-12-31 04332115 2025-12-31 04332115 2024-12-31 04332115 core:PlantMachinery 2025-12-31 04332115 core:FurnitureFittings 2025-12-31 04332115 core:ComputerEquipment 2025-12-31 04332115 core:MotorVehicles 2025-12-31 04332115 core:PlantMachinery 2024-12-31 04332115 core:FurnitureFittings 2024-12-31 04332115 core:ComputerEquipment 2024-12-31 04332115 core:MotorVehicles 2024-12-31 04332115 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04332115 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04332115 core:WithinOneYear 2025-12-31 04332115 core:WithinOneYear 2024-12-31 04332115 core:AfterOneYear 2025-12-31 04332115 core:AfterOneYear 2024-12-31 04332115 core:CurrentFinancialInstruments 2025-12-31 04332115 core:CurrentFinancialInstruments 2024-12-31 04332115 core:ShareCapital 2025-12-31 04332115 core:ShareCapital 2024-12-31 04332115 core:CapitalRedemptionReserve 2025-12-31 04332115 core:CapitalRedemptionReserve 2024-12-31 04332115 core:RetainedEarningsAccumulatedLosses 2025-12-31 04332115 core:RetainedEarningsAccumulatedLosses 2024-12-31 04332115 bus:Director1 2025-01-01 2025-12-31 04332115 core:Goodwill 2025-01-01 2025-12-31 04332115 core:PlantMachinery 2025-01-01 2025-12-31 04332115 core:FurnitureFittings 2025-01-01 2025-12-31 04332115 core:ComputerEquipment 2025-01-01 2025-12-31 04332115 core:MotorVehicles 2025-01-01 2025-12-31 04332115 2024-01-01 2024-12-31 04332115 core:NetGoodwill 2024-12-31 04332115 core:NetGoodwill 2025-12-31 04332115 core:NetGoodwill 2025-01-01 2025-12-31 04332115 core:NetGoodwill 2024-12-31 04332115 core:PlantMachinery 2024-12-31 04332115 core:FurnitureFittings 2024-12-31 04332115 core:ComputerEquipment 2024-12-31 04332115 core:MotorVehicles 2024-12-31 04332115 2024-12-31 04332115 core:Non-currentFinancialInstruments 2025-12-31 04332115 core:Non-currentFinancialInstruments 2024-12-31 04332115 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04332115 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04332115 bus:FRS102 2025-01-01 2025-12-31 04332115 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04332115 bus:Director2 2025-01-01 2025-12-31 04332115 bus:Director3 2025-01-01 2025-12-31 04332115 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP