Company Registration number: 05110559

Roofbeck Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 10

Roofbeck Ltd

(Registration number: 05110559)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	166,886	121,097
Investment property	5	384,037	110,000
		550,923	231,097
Current assets
Stocks	6	10,000	10,000
Debtors	7	210,999	42,091
Cash at bank and in hand		199,122	272,099
		420,121	324,190
Creditors: Amounts falling due within one year	8	(320,209)	(229,326)
Net current assets		99,912	94,864
Total assets less current liabilities		650,835	325,961
Creditors: Amounts falling due after more than one year	8	(23,946)	-
Provisions for liabilities		(22,866)	(10,805)
Net assets		604,023	315,156
Capital and reserves
Called up share capital	9	120	120
Revaluation reserve		37,434	37,434
Retained earnings		566,469	277,602
Shareholders' funds		604,023	315,156

Roofbeck Ltd

(Registration number: 05110559)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 May 2026 and signed on its behalf by:
 

......................................... Mr S A Thompson Director

......................................... Mr D P Cutlan Director

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
60 Parish Road
Beddau
Pontypridd
Rct
Rhondda Cynon Taff
CF38 2BU

These financial statements were authorised for issue by the Board on 26 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	2% straight line
Fixtures and fittings	20% reducing balance
Plant and machinery	20% reducing balance
Office equipment	20% reducing balance
Motor vehicles	25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 10).

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 November 2024	122,669	14,191	3,233	7,246	17,070
Additions	-	-	-	2,019	48,500
At 31 October 2025	122,669	14,191	3,233	9,265	65,570
Depreciation
At 1 November 2024	7,359	12,777	3,151	3,822	16,203
Charge for the year	2,453	282	16	752	1,227
At 31 October 2025	9,812	13,059	3,167	4,574	17,430
Carrying amount
At 31 October 2025	112,857	1,132	66	4,691	48,140
At 31 October 2024	115,310	1,414	82	3,424	867

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

	Total £
Cost or valuation
At 1 November 2024	164,409
Additions	50,519
At 31 October 2025	214,928
Depreciation
At 1 November 2024	43,312
Charge for the year	4,730
At 31 October 2025	48,042
Carrying amount
At 31 October 2025	166,886
At 31 October 2024	121,097

Included within the net book value of land and buildings above is £112,857 (2024 - £115,310) in respect of freehold land and buildings.
 

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5	Investment properties

	2025 £
At 1 November	110,000
Additions	274,037
At 31 October	384,037

Investment property has been revalued at market value by Mr D Cutlan (director) who is internal to the company.

There has been no valuation of investment property by an independent valuer.

6

Stocks

	2025 £	2024 £
Other inventories	10,000	10,000

7

Debtors

Current	2025 £	2024 £
Trade debtors	177,887	36,971
Prepayments	14,112	5,120
Other debtors	19,000	-
	210,999	42,091

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	4,554	-
Trade creditors		74,099	30,151
Taxation and social security		151,833	84,289
Accruals and deferred income		2,500	2,250
Other creditors		87,223	112,636
		320,209	229,326

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £4,554 (2024 - £nil).

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	23,946	-

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £23,946 (2024 - £nil).

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

Roofbeck Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	23,946	-

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	4,554	-

11	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	13,344	13,344
Later than one year and not later than five years	16,061	29,405
	29,405	42,749

The amount of non-cancellable operating lease payments recognised as an expense during the year was £13,344 (2024 - £10,002).

12	Related party transactions

Transactions with directors

2025	At 1 November 2024 £	Advances to director £	Repayments by director £	At 31 October 2025 £
Interest free, unsecured and repayable upon demand	111,394	(155,741)	130,000	85,653

2024	At 1 November 2023 £	Advances to director £	Repayments by director £	At 31 October 2024 £
Interest free, unsecured and repayable upon demand	119,376	(137,982)	130,000	111,394