REGISTERED NUMBER: 12140363 (England and Wales)

CLADPROOF INDUSTRIAL ROOFING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Greaves

N Greaves

REGISTERED OFFICE:

44-60 Suite 206 Richardshaw Lane

Stanningley

Pudsey

West Yorkshire

LS28 7UR

REGISTERED NUMBER:

12140363 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Tangible assets

4

143,964

119,722

CURRENT ASSETS

Debtors

5

605,941

86,775

Cash at bank

545,895

760,674

1,151,836

847,449

CREDITORS

Amounts falling due within one year

6

(283,838

)

(206,928

)

NET CURRENT ASSETS

867,998

640,521

TOTAL ASSETS LESS CURRENT LIABILITIES

1,011,962

760,243

CREDITORS

Amounts falling due after more than one year

7

(74,772

)

(46,004

)

PROVISIONS FOR LIABILITIES

(29,956

)

(22,445

)

NET ASSETS

907,234

691,794

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

907,232

691,792

907,234

691,794

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 23 March 2026 and were signed on its behalf by:

R Greaves - Director

1.	STATUTORY INFORMATION

Cladproof Industrial Roofing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on reducing balance and 25% on cost

Computer equipment

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at the transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

Taxation

Taxation for the year 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 year 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 year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

148,749

Additions

73,819

Disposals

(20,833

)

At 31 August 2025

201,735

DEPRECIATION

At 1 September 2024

29,027

Charge for year

35,553

Eliminated on disposal

(6,809

)

At 31 August 2025

57,771

NET BOOK VALUE

At 31 August 2025

143,964

At 31 August 2024

119,722

Included in the above are motor vehicles with a net book value of £120,095 (2024: £75,908) held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

177,940

74,687

Other debtors

428,001

12,088

605,941

86,775

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

18,506

10,137

Trade creditors

82,166

6,210

Taxation and social security

106,787

138,462

Other creditors

76,379

52,119

283,838

206,928

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

74,772

46,004

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

93,278

56,141

Hire purchase contracts are secured against the asset to which the contract relates.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

N Greaves

Balance outstanding at start of year

-

19,526

Amounts advanced

5,107

5,121

Amounts repaid

(5,107

)

(24,647

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

R Greaves

Balance outstanding at start of year

-

13,761

Amounts advanced

41,263

70,175

Amounts repaid

(41,263

)

(83,936

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

10.	POST BALANCE SHEET EVENTS

With effect from 30 January 2026 the company became a wholly owned subsidiary of Cladproof Holdings Limited.