REGISTERED NUMBER: 08658409

G.P.Roofing Limited

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G P Preston

REGISTERED OFFICE:

Unit 11 Croft Industrial Estate

Dunster Road

Chelmsley Wood

Birmingham

West Midlands

B37 7UU

REGISTERED NUMBER:

08658409

ACCOUNTANTS:

UHY Hacker Young (Bham) LLP

9-11 Vittoria Street

Birmingham

B1 3ND

FIXED ASSETS

Tangible assets

4

242,202

226,606

CURRENT ASSETS

Stocks

98,520

60,363

Debtors

5

471,766

498,754

Cash at bank

393,441

267,571

963,727

826,688

CREDITORS

Amounts falling due within one year

6

400,857

283,681

NET CURRENT ASSETS

562,870

543,007

TOTAL ASSETS LESS CURRENT LIABILITIES

805,072

769,613

CREDITORS

Amounts falling due after more than one year

7

123,938

123,628

NET ASSETS

681,134

645,985

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

681,130

645,981

SHAREHOLDERS' FUNDS

681,134

645,985

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 30 June 2026 and were signed by:

G P Preston - Director

1.	STATUTORY INFORMATION

G.P.Roofing Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 18 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

382,176

Additions

112,850

Disposals

(75,090

)

At 31 August 2025

419,936

DEPRECIATION

At 1 September 2024

155,570

Charge for year

60,090

Eliminated on disposal

(37,926

)

At 31 August 2025

177,734

NET BOOK VALUE

At 31 August 2025

242,202

At 31 August 2024

226,606

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

144,798

230,414

Other debtors

326,968

268,340

471,766

498,754

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,848

14,815

Hire purchase contracts

61,724

48,608

Trade creditors

196,351

94,695

Taxation and social security

129,446

122,104

Other creditors

5,488

3,459

400,857

283,681

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,459

Hire purchase contracts

123,938

116,169

123,938

123,628