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Registered Number: 05936221
England & Northern Ireland
PLG ROOFING LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

PLG Roofing Ltd Contents Page For the year ended 30 September 2025
Statement of financial position | 1
Notes to the financial statements | 2

PLG Roofing Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 8,400 |  | 9,800
Tangible fixed assets | 4 | 32,502 |  | 47,489
|  | 40,902 |  | 57,289
Current assets |  |  |
Debtors |  | 211,538 |  | 184,889
Cash at bank and in hand |  | 53,982 |  | 34,903
|  | 265,520 |  | 219,792
Creditors: amount falling due within one year |  | (16,779) |  | (14,772)
Net current assets |  | 248,741 |  | 205,020
Total assets less current liabilities |  | 289,643 |  | 262,309
Creditors: amount falling due after more than one year |  | (70,136) |  | (76,293)
Net assets |  | 219,507 |  | 186,016
Capital and reserves |  |  |
Called up share capital | 5 | 2 |  | 2
Profit and loss account |  | 219,505 |  | 186,014
Shareholders' funds |  | 219,507 |  | 186,016
For the year ended 30 September 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 12 May 2026 and were signed by:
------------------------------- Mr Paul Liam Gahan Director
1

PLG Roofing Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information PLG Roofing Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 05936221, registration address 19 Chorley Old Road, Bolton, BL1 3AD. 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. 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 Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. 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% Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | 35,000 |  | 35,000
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 35,000 |  | 35,000
Amortisation
At 01 October 2024 | 25,200 |  | 25,200
Charge for year | 1,400 |  | 1,400
On disposals | - |  | -
At 30 September 2025 | 26,600 |  | 26,600
Net book values
At 30 September 2025 | 8,400 |  | 8,400
At 30 September 2024 | 9,800 |  | 9,800
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Total
| £ |  | £
At 01 October 2024 | 74,486 |  | 74,486
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 74,486 |  | 74,486
Depreciation
At 01 October 2024 | 26,997 |  | 26,997
Charge for year | 14,987 |  | 14,987
On disposals | - |  | -
At 30 September 2025 | 41,984 |  | 41,984
Net book values
Closing balance as at 30 September 2025 | 32,502 |  | 32,502
Opening balance as at 01 October 2024 | 47,489 |  | 47,489
5. | Share Capital Authorised 2 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2