REGISTERED NUMBER: SC259000 (Scotland)

Financial Statements

for the Year Ended 31 October 2025

for

Tom Fleming Roofing Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Christie

REGISTERED OFFICE:

Unit 3, 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

REGISTERED NUMBER:

SC259000 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

188,451

27,254

CURRENT ASSETS

Stocks

5

13,941

12,540

Debtors

6

91,821

64,372

Cash at bank

68,881

318,610

174,643

395,522

CREDITORS

Amounts falling due within one year

7

56,148

81,541

NET CURRENT ASSETS

118,495

313,981

TOTAL ASSETS LESS CURRENT LIABILITIES

306,946

341,235

CREDITORS

Amounts falling due after more than one year

8

9,167

19,167

NET ASSETS

297,779

322,068

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

297,777

322,066

SHAREHOLDERS' FUNDS

297,779

322,068

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 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 director and authorised for issue on 18 May 2026 and were signed by:

A Christie - Director

1.	STATUTORY INFORMATION

Tom Fleming Roofing Services Limited 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 is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to the considerations and is recorded at the value of the considerations due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the services provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off 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

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

-

16,685

600

Additions

162,396

173

-

At 31 October 2025

162,396

16,858

600

DEPRECIATION

At 1 November 2024

-

13,980

600

Charge for year

-

432

-

At 31 October 2025

-

14,412

600

NET BOOK VALUE

At 31 October 2025

162,396

2,446

-

At 31 October 2024

-

2,705

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

87,740

8,435

113,460

Additions

6,930

-

169,499

At 31 October 2025

94,670

8,435

282,959

DEPRECIATION

At 1 November 2024

64,760

6,866

86,206

Charge for year

7,477

393

8,302

At 31 October 2025

72,237

7,259

94,508

NET BOOK VALUE

At 31 October 2025

22,433

1,176

188,451

At 31 October 2024

22,980

1,569

27,254

5.

STOCKS

31.10.25

31.10.24

£

£

Stocks

7,321

6,587

Work in Progress

6,620

5,953

13,941

12,540

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade Debtors

77,742

49,213

Other debtors

10,000

10,000

Prepayments

4,079

5,159

91,821

64,372

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

21,301

17,893

Tax

15,083

47,438

Social security and other taxes

1,539

592

VAT

14,149

11,742

Credit card

1,082

972

Accrued expenses

2,994

2,904

56,148

81,541

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

9,167

9,880

Bank loans - 2-5 years

-

9,287

9,167

19,167

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

2

Ordinary Share Capital

£1

2

2

10.	ULTIMATE CONTROLLING PARTY

There was no overall ultimate controlling party throughout the year.