Roofing Direct Merchants Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 12577591

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	-		4,002
Cash at bank and in hand		445		1,838

		445		5,840
Creditors: Amounts Falling Due Within One Year	6	(60,904 )		(64,416 )

NET CURRENT ASSETS (LIABILITIES)			(60,459 )		(58,576 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(60,459 )		(58,576 )

Creditors: Amounts Falling Due After More Than One Year	7		(9,989 )		(18,322 )

NET LIABILITIES			(70,448 )		(76,898 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			(70,548 )		(76,998 )

SHAREHOLDERS' FUNDS			(70,448)		(76,898)

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Roofing Direct Merchants Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Stephen Bowller

Director

27 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roofing Direct Merchants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12577591 . The registered office is C/O Tanner & Hall Station Road, Harston, Cambridge, CB22 7QP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer and Office Equipment

33% Straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer and Office Equipment
	£
Cost
As at 1 January 2025	1,225

As at 31 December 2025	1,225

Depreciation
As at 1 January 2025	1,225

As at 31 December 2025	1,225

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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Roofing Direct Merchants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	-	4,002

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	-	2,888
Bank loans and overdrafts	8,333	8,333
Amounts owed to participating interests	51,500	51,500
Other creditors	1,050	1,050
Taxation and social security	21	645

	60,904	64,416

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Bank loans	9,989	18,322

8. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

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Roofing Direct Merchants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Related Party Transactions

Tanner and Hall Roofing Ltd

A company in which Stephen Bowller is a director and shareholder.

The company provided materials to Tanner and Hall Roofing Ltd during the year. The amount owed due to the company at the balance sheet was nil.

Bowller Environmental Electical Systems Ltd

A company in which Stephen Bowller is a director and shareholder.

The directors of Bowller Environmental Electical Systems Ltd do not expect to call on the amount owed within the next 12 months and have confirmed that they are happy to support the company for the foreseeable future. At the year end, Roofing Direct Merchants Limited owed Bowller Environmental Electical Systems Ltd £51,500.