Company registration number 15893993 (England and Wales)
CMH ROOFING SPECIALISTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
CMH ROOFING SPECIALISTS LTD
COMPANY INFORMATION
Director
Mr C M Halford
(Appointed 13 August 2024)
Company number
15893993
Registered office
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Tide Platform Limited
Crusader House
125-157 St John's Street
London
EC1V 4QJ
CMH ROOFING SPECIALISTS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
CMH ROOFING SPECIALISTS LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CMH ROOFING SPECIALISTS LTD FOR THE PERIOD ENDED 31 AUGUST 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CMH Roofing Specialists Ltd for the period ended 31 August 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of CMH Roofing Specialists Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CMH Roofing Specialists Ltd and state those matters that we have agreed to state to the b oard of d irectors of CMH Roofing Specialists Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CMH Roofing Specialists Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that CMH Roofing Specialists Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CMH Roofing Specialists Ltd. You consider that CMH Roofing Specialists Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of CMH Roofing Specialists Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
24 November 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
CMH ROOFING SPECIALISTS LTD
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 2 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
13,525
Current assets
Debtors
4
22,378
Cash at bank and in hand
859
23,237
Creditors: amounts falling due within one year
5
(13,723)
Net current assets
9,514
Total assets less current liabilities
23,039
Creditors: amounts falling due after more than one year
6
(11,266)
Provisions for liabilities
8
(2,686)
Net assets
9,087
Capital and reserves
Called up share capital
9
100
Profit and loss reserves
8,987
Total equity
9,087

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

For the financial period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his 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 period 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.

The financial statements were approved and signed by the director and authorised for issue on 24 November 2025
Mr C M Halford
Director
Company registration number 15893993 (England and Wales)
CMH ROOFING SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

CMH Roofing Specialists Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Oakley, Kidderminster Road, Droitwich, Worcestershire, WR9 9AY.

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 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 services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
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:

Motor vehicles
25% on reducing balance
1.4
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.

CMH ROOFING SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Leases

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.

2
Employees

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

2025
Number
Total
1
CMH ROOFING SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 5 -
3
Tangible fixed assets
Motor vehicles
£
Cost
At 13 August 2024
-
0
Additions
18,033
At 31 August 2025
18,033
Depreciation and impairment
At 13 August 2024
-
0
Depreciation charged in the period
4,508
At 31 August 2025
4,508
Carrying amount
At 31 August 2025
13,525
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
22,378
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
318
Taxation and social security
8,104
Other creditors
5,301
13,723
6
Creditors: amounts falling due after more than one year
2025
£
Other creditors
11,266
CMH ROOFING SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 6 -
7
Secured debts
The following secured debts are included within creditors:
2025
£
Hire purchase contracts
14,821
Hire purchase contracts are secured against the assets to which they relate.
8
Provisions for liabilities
2025
£
Deferred tax liabilities
2,686
9
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A of £1 each
50
50
Ordinary B of £1 each
50
50
100
100

The following shares were allotted and fully paid for cash at par during the period:

50 Ordinary A of £1 each

50 Ordinary B of £1 each

10
Ultimate controlling party

The ultimate controlling party is Mr C M Halford.

11
Comparatives

This is the company's first period of trade, therefore there are no comparatives.

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