Murray Roofing (Grampian) Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Murray Roofing (Grampian) Ltd for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Murray Roofing (Grampian) Ltd which comprise the Profit and Loss Account, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Murray Roofing (Grampian) Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Murray Roofing (Grampian) Ltd and state those matters that we have agreed to state to the directors of Murray Roofing (Grampian) Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Murray Roofing (Grampian) Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Murray Roofing (Grampian) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Murray Roofing (Grampian) Ltd . You consider that Murray Roofing (Grampian) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Murray Roofing (Grampian) 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 financial statements.

13 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Murray Roofing (Grampian) Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC559114

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	1,201		3,403
Cash at bank and in hand		33,427		11,688

		34,628		15,091
Creditors: Amounts Falling Due Within One Year	6	(24,672 )		(11,541 )

NET CURRENT ASSETS (LIABILITIES)			9,956		3,550

TOTAL ASSETS LESS CURRENT LIABILITIES			9,956		3,550

Creditors: Amounts Falling Due After More Than One Year	7		(66 )		(3,387 )

NET ASSETS			9,890		163

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			9,790		63

SHAREHOLDERS' FUNDS			9,890		163

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Murray Roofing (Grampian) Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 directors acknowledge their 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 Profit and Loss Account.

The financial statements were approved by the board of directors on 13 May 2026 and were signed on its behalf by:

Mr M Murray

Director

The notes on pages 4 to 6 form part of these financial statements.

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Murray Roofing (Grampian) Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Murray Roofing (Grampian) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC559114 . The registered office is 6 Kellands Rise, Inverurie, Aberdeenshire, AB51 3WU.

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

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively. 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:

Plant & Machinery	20% on Cost
Motor Vehicles	25% on Cost

The gain or loss arising on the disposal of an asset is determined as the difference between the proceeds and the carrying value of the asset and is included in the profit and loss account.

2.4. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

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Murray Roofing (Grampian) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	6,061	20,726	26,787
Disposals	-	(7,466 )	(7,466 )

As at 31 March 2026	6,061	13,260	19,321

Depreciation
As at 1 April 2025	6,061	20,726	26,787
Disposals	-	(7,466 )	(7,466 )

As at 31 March 2026	6,061	13,260	19,321

Net Book Value
As at 31 March 2026	-	-	-

As at 1 April 2025	-	-	-

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	491
Other taxes and social security	1,201	2,912

	1,201	3,403

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,010	-
Bank loans and overdrafts	2,339	2,280
Corporation tax	8,929	5,389
VAT	2,561	244
Accruals and deferred income	1,386	1,320
Directors' loan accounts	5,447	2,308

	24,672	11,541

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Murray Roofing (Grampian) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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

	2026	2025
	£	£
Bank loans	66	3,387

8. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Michael Murray	(2,247 )	329	(2,407 )	-	(4,325 )
Mr Quentin Murray	(62 )	300	(1,360 )	-	(1,122 )

These amounts bear no interest and have no fixed repayment terms.

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