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REGISTERED NUMBER: SC834284 (Scotland)

Unaudited Financial Statements

for the Period 16 January 2025 to 31 January 2026

for

AD Roofing and Property Maintenance Ltd

AD Roofing and Property Maintenance Ltd (Registered number: SC834284)

Contents of the Financial Statements

for the Period 16 January 2025 to 31 January 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

AD Roofing and Property Maintenance Ltd (Registered number: SC834284)

Balance Sheet

31 January 2026

| Notes | £ |

| FIXED ASSETS

| Tangible assets | 4 | 13,748 |  |

| CURRENT ASSETS

| Cash at bank | 9,488 |  |

| CREDITORS

| Amounts falling due within one year | 5 | (6,021 | ) |

| NET CURRENT ASSETS | 3,467 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 17,215 |  |

| PROVISIONS FOR LIABILITIES | (2,612 | ) |

| NET ASSETS | 14,603 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | 14,503 |  |

14,603 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 April 2026 and were signed by:

Mr D T M Mercer - Director

AD Roofing and Property Maintenance Ltd (Registered number: SC834284)

Notes to the Financial Statements

for the Period 16 January 2025 to 31 January 2026

1. | STATUTORY INFORMATION

| AD Roofing and Property Maintenance Ltd is a private company, limited by shares, domiciled in Scotland, registration number SC834284. The registered office is Unit 5 Gateway Business Park, Beancross Road, Grangemouth, FK3 8WX.

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

| The turnover shown in the profit and loss account represents the value of all services delivered during the year in respect of roofing and building services. Sales are recognised at the point at which the company has fulfilled its contractual obligations to the customer.

| Tangible fixed assets and depreciation

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

| Plant and machinery etc | - | 20% on cost

| Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

| The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

| 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.

AD Roofing and Property Maintenance Ltd (Registered number: SC834284)

Notes to the Financial Statements - continued

for the Period 16 January 2025 to 31 January 2026

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 15,150 |  |

| At 31 January 2026 | 15,150 |  |

| DEPRECIATION

| Charge for period | 1,402 |  |

| At 31 January 2026 | 1,402 |  |

| NET BOOK VALUE

| At 31 January 2026 | 13,748 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Taxation and social security | 3,515 |  |

| Other creditors | 2,506 |  |

6,021 |  |