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Registered Number: SC686743
Scotland
JJ ROOF SHEETING & CLADDING LIMITED
Unaudited Financial Statements
Period of accounts Start date: 06 April 2024 End date: 05 April 2025

JJ Roof Sheeting & Cladding Limited Contents Page For the year ended 05 April 2025
Director's report | 1
Statement of financial position | 2
Notes to the financial statements | 3

JJ Roof Sheeting & Cladding Limited Director's Report For the year ended 05 April 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 05 April 2025. Principal activities Principal activity of the company during the financial year was of roofing contractors. Director The director who served the company throughout the year was as follows:
Jamie Jeffrie
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Jamie Jeffrie Director
Date approved: 05 April 2026 1

JJ Roof Sheeting & Cladding Limited Statement of Financial Position As at 05 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 3,889 |  | 14,864
|  | 3,889 |  | 14,864
Current assets |  |  |
Debtors | 4 | 107,071 |  | 101,929
Cash at bank and in hand |  | 2,513 |  | 7,555
|  | 109,584 |  | 109,484
Creditors: amount falling due within one year | 5 | (28,032) |  | (17,925)
Net current assets |  | 81,552 |  | 91,559
Total assets less current liabilities |  | 85,441 |  | 106,423
Creditors: amount falling due after more than one year | 6 | 0 |  | (5,517)
Provisions for liabilities | 7 | (705) |  | (2,824)
Net assets |  | 84,736 |  | 98,082
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 84,636 |  | 97,982
Shareholders' funds |  | 84,736 |  | 98,082
For the year ended 05 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 05 April 2026 and were signed by:
------------------------------- Jamie Jeffrie Director
2

JJ Roof Sheeting & Cladding Limited Notes to the Financial Statements For the year ended 05 April 2025
General Information JJ Roof Sheeting & Cladding Limited is a private company, limited by shares, registered in Scotland, registration number SC686743, registration address Flat 1/2, 55 Walter Street, Glasgow, G31 3PX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 20% Reducing Balance
Computer Equipment | 33% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 06 April 2024 | 21,775 |  | - |  | 21,775
Additions | - |  | 200 |  | 200
Disposals | (15,975) |  | - |  | (15,975)
At 05 April 2025 | 5,800 |  | 200 |  | 6,000
Depreciation
At 06 April 2024 | 6,911 |  | - |  | 6,911
Charge for year | 928 |  | 23 |  | 951
On disposals | (5,751) |  | - |  | (5,751)
At 05 April 2025 | 2,088 |  | 23 |  | 2,111
Net book values
Closing balance as at 05 April 2025 | 3,712 |  | 177 |  | 3,889
Opening balance as at 06 April 2024 | 14,864 |  | - |  | 14,864
The net book value of Motor Vehicles includes £ 0 (2024 £10,224) in respect of assets leased under finance leases or hire purchase contracts.
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 0
Other Debtors | 30,606 |  | 45,598
CIS Control Account | 26,383 |  | 0
Directors' Current Accounts | 48,892 |  | 55,232
VAT | 1,190 |  | 1,099
| 107,071 |  | 101,929
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 2,879
Corporation Tax | 26,393 |  | 13,407
Accrued Expenses | 590 |  | 590
Attachment of Earnings | 1,049 |  | 1,049
| 28,032 |  | 17,925
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 5,517
| 0 |  | 5,517
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 705 |  | 2,824
| 705 |  | 2,824
3