REGISTERED NUMBER: 05960930 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Roofstyle UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P E Carter

J James

SECRETARY:

J James

REGISTERED OFFICE:

Unit 6

Cedab Road Industrial Estate

Ellesmere Port

Cheshire

CH65 4FE

REGISTERED NUMBER:

05960930 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

565

752

565

752

CURRENT ASSETS

Stocks

8,820

9,235

Debtors

6

36,449

29,921

Cash at bank

40,350

43,212

85,619

82,368

CREDITORS

Amounts falling due within one year

7

53,300

33,893

NET CURRENT ASSETS

32,319

48,475

TOTAL ASSETS LESS CURRENT LIABILITIES

32,884

49,227

CREDITORS

Amounts falling due after more than one year

8

2,205

4,361

NET ASSETS

30,679

44,866

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

30,677

44,864

SHAREHOLDERS' FUNDS

30,679

44,866

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 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 16 July 2026 and were signed on its behalf by:

P E Carter - Director

J James - Director

1.	STATUTORY INFORMATION

Roofstyle UK Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of five years.

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

-

25% on reducing balance

Motor vehicles

-

25% on cost

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

50,000

AMORTISATION

At 1 November 2024

and 31 October 2025

50,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

31,355

55,985

87,340

DEPRECIATION

At 1 November 2024

30,607

55,981

86,588

Charge for year

187

-

187

At 31 October 2025

30,794

55,981

86,775

NET BOOK VALUE

At 31 October 2025

561

4

565

At 31 October 2024

748

4

752

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

34,182

28,396

Prepayments

2,267

1,525

36,449

29,921

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

36,024

21,657

Tax

6,648

3,681

Social security and other taxes

23

20

VAT

6,547

4,391

Directors' current accounts

1,164

1,250

Accrued expenses

2,894

2,894

53,300

33,893

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

2,205

4,361

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 November 2024

44,864

Profit for the year

28,213

Dividends

(42,400

)

At 31 October 2025

30,677

11.	ULTIMATE CONTROLLING PARTY

The directors are deemed to control the company by virtue of their shareholdings.