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REGISTERED NUMBER: SC413418 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Ray Sutherland Roofing Contractors Ltd

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 70,734 |  | 97,412 |  |

Investments | 6 | 1 |  | 1 |  |

70,735 |  | 97,413 |  |

CURRENT ASSETS

Stocks | 5,000 |  | 5,000 |  |

Debtors | 7 | 120,352 |  | 44,026 |  |

Cash at bank and in hand | 35,767 |  | 7,993 |  |

161,119 |  | 57,019 |  |

CREDITORS

Amounts falling due within one year | 8 | 215,212 |  | 105,244 |  |

NET CURRENT LIABILITIES | (54,093 | ) | (48,225 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 16,642 |  | 49,188 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (2,608 | ) | (18,662 | ) |

PROVISIONS FOR LIABILITIES | (13,439 | ) | (18,508 | ) |

NET ASSETS | 595 |  | 12,018 |  |

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Balance Sheet - continued

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 30 |  | 30 |  |

Retained earnings | 565 |  | 11,988 |  |

595 |  | 12,018 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2026 and were signed on its behalf by:

D Sutherland - Director

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Ray Sutherland Roofing Contractors Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC413418

| Registered office: | Ray Sutherland Yard

| Galafoot Road

| Galashiels

| Borders

| TD1 3HH

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the value of goods and services invoices excluding Value Added Tax, recognised when services have been provided rather than invoiced.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of six years.

| Tangible fixed assets

| Tangible assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Improvements to property - 20% reducing balance

| Plant and machinery - 25% reducing balance

| Fixtures and fittings - 20% on cost

| Motor vehicles - 25% on cost

| Computer equipment - 20% on cost

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value. Cost includes all handling costs in bringing the stock to site with goods valued on a first in first out basis.

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes contractually party to the provisions of the instrument.

| Basic financial assets including debtors, cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Financial assets receivable within one month are not amortised.

| Basic financial liabilities including creditors and loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Bank overdrafts are shown within current liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over the estimated useful lives or the lease term, whichever is shorter.

| The interest element of these obligations is charged to the profit or loss over the relevant period. The capital element of future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 19 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 206,111 |  |

| Additions | 9,540 |  |

| Disposals | (2,145 | ) |

| At 31 December 2025 | 213,506 |  |

| DEPRECIATION

| At 1 January 2025 | 108,699 |  |

| Charge for year | 36,218 |  |

| Eliminated on disposal | (2,145 | ) |

| At 31 December 2025 | 142,772 |  |

| NET BOOK VALUE

| At 31 December 2025 | 70,734 |  |

| At 31 December 2024 | 97,412 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  |

| At 31 December 2024 | 1 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 72,870 |  | 38,030 |  |

| Other debtors | 47,482 |  | 5,996 |  |

120,352 |  | 44,026 |  |

Ray Sutherland Roofing Contractors Ltd (Registered number: SC413418)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 4,167 |  | 10,000 |  |

| Hire purchase contracts (see note 10) | 11,887 |  | 11,887 |  |

| Trade creditors | 61,665 |  | 20,742 |  |

| Taxation and social security | 57,038 |  | 43,924 |  |

| Other creditors | 80,455 |  | 18,691 |  |

215,212 |  | 105,244 |  |

| Government backed Bounce Back loan repayments amounting to £4,167 plus interest are due within one year.

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | - |  | 4,167 |  |

| Hire purchase contracts (see note 10) | 2,608 |  | 14,495 |  |

2,608 |  | 18,662 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 11,887 |  | 11,887 |  |

| Between one and five years | 2,608 |  | 14,495 |  |

14,495 |  | 26,382 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 14,495 |  | 26,382 |  |