REGISTERED NUMBER: SC683430 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Barclay Roughcasting & Roofing Services

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Barclay

Mrs L Barclay

REGISTERED OFFICE:

Myres Croft

Longhaven

Peterhead

Aberdeenshire

AB42 0PB

REGISTERED NUMBER:

SC683430 (Scotland)

ACCOUNTANTS:

SBP

Accountants

Glebefield House

21 Links Terrace

Peterhead

Aberdeenshire

AB42 2XA

FIXED ASSETS

Tangible assets

4

56,269

49,336

CURRENT ASSETS

Stocks

980

880

Debtors

5

29,930

31,639

Cash at bank

45,773

55,754

76,683

88,273

CREDITORS

Amounts falling due within one year

6

21,361

18,732

NET CURRENT ASSETS

55,322

69,541

TOTAL ASSETS LESS CURRENT LIABILITIES

111,591

118,877

CREDITORS

Amounts falling due after more than one year

7

(26,833

)

(19,500

)

PROVISIONS FOR LIABILITIES

(10,691

)

(9,374

)

NET ASSETS

74,067

90,003

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

73,967

89,903

SHAREHOLDERS' FUNDS

74,067

90,003

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

Mr G Barclay - Director

1.	STATUTORY INFORMATION

Barclay Roughcasting & Roofing Services Ltd is a private company, limited by shares , registered in Scotland. 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 represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

923

13,730

68,495

1,082

84,230

Additions

-

-

31,907

500

32,407

Disposals

-

-

(22,495

)

(458

)

(22,953

)

At 31 December 2025

923

13,730

77,907

1,124

93,684

DEPRECIATION

At 1 January 2025

138

6,907

26,877

972

34,894

Charge for year

118

1,364

16,602

272

18,356

Eliminated on disposal

-

-

(15,377

)

(458

)

(15,835

)

At 31 December 2025

256

8,271

28,102

786

37,415

NET BOOK VALUE

At 31 December 2025

667

5,459

49,805

338

56,269

At 31 December 2024

785

6,823

41,618

110

49,336

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

68,495

Additions

31,907

Disposals

(22,495

)

At 31 December 2025

77,907

DEPRECIATION

At 1 January 2025

26,877

Charge for year

16,602

Eliminated on disposal

(15,377

)

At 31 December 2025

28,102

NET BOOK VALUE

At 31 December 2025

49,805

At 31 December 2024

41,618

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

14,735

12,184

Other debtors

15,195

19,455

29,930

31,639

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

11,000

8,449

Trade creditors

539

961

Taxation and social security

4,264

4,816

Other creditors

5,558

4,506

21,361

18,732

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

26,833

19,500

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr G Barclay.