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REGISTERED NUMBER: 07165832

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

S.E.M. ROOFING LTD

S.E.M. ROOFING LTD (Registered number: 07165832)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Report of the Director | 2 |

Statement of Income and Retained Earnings | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 5 |

S.E.M. ROOFING LTD

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | M J MURPHY

| SECRETARY: |

| REGISTERED OFFICE: | STAFFORDSHIRE KNOT

| PINFOLD STREET

| WEDNESBURY

| WS10 8TE

| REGISTERED NUMBER: | 07165832

S.E.M. ROOFING LTD (Registered number: 07165832)

Report of the Director

for the Year Ended 31 March 2026

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

DIRECTOR

M J MURPHY held office during the whole of the period from 1 April 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M J MURPHY - Director

1 April 2026

S.E.M. ROOFING LTD (Registered number: 07165832)

Statement of Income and Retained Earnings

for the Year Ended 31 March 2026

| 31/3/26 |  | 31/3/25

| Notes | £ | £ |

TURNOVER | 91,829 |  | 62,815 |  |

Cost of sales | 66,392 |  | 57,545 |  |

GROSS PROFIT | 25,437 |  | 5,270 |  |

Administrative expenses | 22,262 |  | 14,976 |  |

OPERATING PROFIT/(LOSS) | 3,175 |  | (9,706 | ) |

Interest payable and similar expenses | - |  | 107 |  |

PROFIT/(LOSS) BEFORE TAXATION | 3,175 |  | (9,813 | ) |

Tax on profit/(loss) | - |  | - |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 3,175 |  | (9,813 | ) |

Retained earnings at beginning of year | 42,430 |  | 52,243 |  |

Dividends | 4 | (13,000 | ) | - |  |

RETAINED EARNINGS AT END OF YEAR | 32,605 |  | 42,430 |  |

S.E.M. ROOFING LTD (Registered number: 07165832)

Balance Sheet

31 March 2026

| 31/3/26 |  | 31/3/25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 45,594 |  | 39,522 |  |

Cash at bank and in hand | 8,159 |  | 22,120 |  |

53,753 |  | 61,642 |  |

CREDITORS

Amounts falling due within one year | 6 | 21,146 |  | 19,210 |  |

NET CURRENT ASSETS | 32,607 |  | 42,432 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 32,607 |  | 42,432 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 32,605 |  | 42,430 |  |

SHAREHOLDERS' FUNDS | 32,607 |  | 42,432 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 1 April 2026 and were signed by:

M J MURPHY - Director

S.E.M. ROOFING LTD (Registered number: 07165832)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| S.E.M. ROOFING LTD is a private company, limited by shares , registered in Not specified/Other. 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | DIVIDENDS

| 31/3/26 |  | 31/3/25

£ | £ |

| ORDINARY shares of 1.00 each

| Final | 13,000 |  | - |  |

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

| 31/3/26 |  | 31/3/25

£ | £ |

| CIS Tax suffered | 45,594 |  | 39,522 |  |

S.E.M. ROOFING LTD (Registered number: 07165832)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

| 31/3/26 |  | 31/3/25

£ | £ |

| Bank loans and overdrafts | - |  | 7 |  |

| Trade creditors | 4 |  | 5 |  |

| Tax | 4,062 |  | 6,279 |  |

| Directors' current accounts | 17,065 |  | 11,529 |  |

| Accrued expenses | 15 |  | 1,390 |  |

21,146 |  | 19,210 |  |