REGISTERED NUMBER: 06701279 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Roofing & Salvage Depot Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D L J Howell

W L Howell

REGISTERED OFFICE:

Unit 1

Bank Top Industrial Estate

St. Martins

Oswestry

Shropshire

REGISTERED NUMBER:

06701279 (England and Wales)

ACCOUNTANTS:

Guy Walmsley Limited

3 Grove Road

Wrexham

LL11 1DY

FIXED ASSETS

Tangible assets

4

125,881

163,690

CURRENT ASSETS

Stocks

796,650

847,500

Debtors

5

957,956

948,614

Cash at bank

32,624

23,163

1,787,230

1,819,277

CREDITORS

Amounts falling due within one year

6

1,090,299

1,075,050

NET CURRENT ASSETS

696,931

744,227

TOTAL ASSETS LESS CURRENT LIABILITIES

822,812

907,917

CREDITORS

Amounts falling due after more than one year

7

(99,730

)

(182,456

)

PROVISIONS FOR LIABILITIES

(23,946

)

(31,101

)

NET ASSETS

699,136

694,360

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

699,036

694,260

699,136

694,360

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 19 June 2026 and were signed on its behalf by:

D L J Howell - Director

W L Howell - Director

1.	STATUTORY INFORMATION

Roofing & Salvage Depot 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 10 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

77,129

596

352,442

3,347

433,514

Additions

-

-

-

1,667

1,667

Disposals

-

-

(17,032

)

-

(17,032

)

At 30 September 2025

77,129

596

335,410

5,014

418,149

DEPRECIATION

At 1 October 2024

43,733

348

223,461

2,282

269,824

Charge for year

5,011

37

31,820

903

37,771

Eliminated on disposal

-

-

(15,327

)

-

(15,327

)

At 30 September 2025

48,744

385

239,954

3,185

292,268

NET BOOK VALUE

At 30 September 2025

28,385

211

95,456

1,829

125,881

At 30 September 2024

33,396

248

128,981

1,065

163,690

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

182,092

202,689

Amounts owed by associates

774,621

744,336

Other debtors

1,243

1,589

957,956

948,614

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

33,851

89,226

Hire purchase contracts

66,249

74,042

Trade creditors

695,232

756,633

Taxation and social security

109,080

98,324

Other creditors

185,887

56,825

1,090,299

1,075,050

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

43,534

69,171

Hire purchase contracts

56,196

113,285

99,730

182,456

8.	RELATED PARTY TRANSACTIONS

There were transactions with associated companies as follows:

Sales to Pinnacle Slating and Tiling Limited £130,313.

Sales to Primoris Homes Limited £ 19,476.

Purchases from Pinnacle Salting & Tiling Limited £ 22,803.

Purchases from Primoris Homes Limited £ 203,958.

All transactions were made at arms length and on normal credit terms.