REGISTERED NUMBER: SC590658 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

FOR

Essence Roofing and Building Services

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Marshall

Mr P Gillies

REGISTERED OFFICE:

265 Cambuslang Road

Cambuslang

Glasgow

G72 7DB

REGISTERED NUMBER:

SC590658 (Scotland)

ACCOUNTANTS:

R.A.M.

Admiral House

Montgomery Place

East Kilbride

South Lanarkshire

G74 4BF

FIXED ASSETS

Tangible assets

4

293,937

195,956

CURRENT ASSETS

Stocks

150,886

-

Debtors

5

123,420

164,574

Cash at bank

165,277

220,765

439,583

385,339

CREDITORS

Amounts falling due within one year

6

353,935

363,490

NET CURRENT ASSETS

85,648

21,849

TOTAL ASSETS LESS CURRENT LIABILITIES

379,585

217,805

CREDITORS

Amounts falling due after more than one year

7

296,625

123,670

NET ASSETS

82,960

94,135

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

82,856

94,031

82,960

94,135

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

The members have not required the company to obtain an audit of its financial statements for the period 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 24 April 2026 and were signed on its behalf by:

Mr R Marshall - Director

1.	STATUTORY INFORMATION

Essence Roofing and Building Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 period 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.

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.

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 period was 25 (2025 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

322,241

-

322,241

Additions

144,332

3,955

148,287

At 31 December 2025

466,573

3,955

470,528

DEPRECIATION

At 1 April 2025

126,285

-

126,285

Charge for period

48,989

1,317

50,306

At 31 December 2025

175,274

1,317

176,591

NET BOOK VALUE

At 31 December 2025

291,299

2,638

293,937

At 31 March 2025

195,956

-

195,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

£

Trade debtors

100,524

138,408

Other debtors

22,896

26,166

123,420

164,574

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

£

Bank loans and overdrafts

63,752

90,210

Hire purchase contracts

-

51,799

Trade creditors

119,270

65,933

Taxation and social security

123,637

135,016

Other creditors

47,276

20,532

353,935

363,490

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.3.25

£

£

Bank loans

70,878

318

Hire purchase contracts

225,747

123,352

296,625

123,670