IRIS Accounts Production v25.4.0.155 09284625 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09284625 2024-10-31 09284625 2025-10-31 09284625 2024-11-01 2025-10-31 09284625 2023-10-31 09284625 2023-11-01 2024-10-31 09284625 2024-10-31 09284625 ns15:EnglandWales 2024-11-01 2025-10-31 09284625 ns14:PoundSterling 2024-11-01 2025-10-31 09284625 ns10:Director1 2024-11-01 2025-10-31 09284625 ns10:Director2 2024-11-01 2025-10-31 09284625 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09284625 ns10:SmallEntities 2024-11-01 2025-10-31 09284625 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09284625 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 09284625 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09284625 ns10:FullAccounts 2024-11-01 2025-10-31 09284625 ns10:RegisteredOffice 2024-11-01 2025-10-31 09284625 ns5:CurrentFinancialInstruments 2025-10-31 09284625 ns5:CurrentFinancialInstruments 2024-10-31 09284625 ns5:Non-currentFinancialInstruments 2025-10-31 09284625 ns5:Non-currentFinancialInstruments 2024-10-31 09284625 ns5:ShareCapital 2025-10-31 09284625 ns5:ShareCapital 2024-10-31 09284625 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 09284625 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 09284625 ns5:PlantMachinery 2024-11-01 2025-10-31 09284625 ns5:PlantMachinery 2024-10-31 09284625 ns5:FurnitureFittings 2024-10-31 09284625 ns5:MotorVehicles 2024-10-31 09284625 ns5:ComputerEquipment 2024-10-31 09284625 ns5:FurnitureFittings 2024-11-01 2025-10-31 09284625 ns5:MotorVehicles 2024-11-01 2025-10-31 09284625 ns5:ComputerEquipment 2024-11-01 2025-10-31 09284625 ns5:PlantMachinery 2025-10-31 09284625 ns5:FurnitureFittings 2025-10-31 09284625 ns5:MotorVehicles 2025-10-31 09284625 ns5:ComputerEquipment 2025-10-31 09284625 ns5:PlantMachinery 2024-10-31 09284625 ns5:FurnitureFittings 2024-10-31 09284625 ns5:MotorVehicles 2024-10-31 09284625 ns5:ComputerEquipment 2024-10-31 09284625 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 09284625 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-01 2025-10-31 09284625 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-10-31 09284625 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 09284625 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 09284625 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 09284625 ns5:DeferredTaxation 2024-10-31 09284625 ns5:DeferredTaxation 2024-11-01 2025-10-31 09284625 ns5:DeferredTaxation 2025-10-31

REGISTERED NUMBER: 09284625 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DH ROOFING LIMITED

| DH ROOFING LIMITED (REGISTERED NUMBER: 09284625) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DH ROOFING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | M Doran

| C M Harvey

| REGISTERED OFFICE: | 34 Waterloo Road

| Wolverhampton

| West Midlands

| WV1 4DG

| REGISTERED NUMBER: | 09284625 (England and Wales)

| ACCOUNTANTS: | Crombies Accountants Limited

| Chartered Accountants

| 34 Waterloo Road

| Wolverhampton

| West Midlands

| WV1 4DG

| DH ROOFING LIMITED (REGISTERED NUMBER: 09284625) |

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 182,276 |  | 171,930 |  |

CURRENT ASSETS

Stocks | 5 | 7,500 |  | 5,000 |  |

Debtors | 6 | 420,871 |  | 659,113 |  |

Prepayments and accrued income | 417 |  | 76 |  |

Cash at bank | 59,738 |  | 180,176 |  |

488,526 |  | 844,365 |  |

CREDITORS

Amounts falling due within one year | 7 | 167,395 |  | 376,748 |  |

NET CURRENT ASSETS | 321,131 |  | 467,617 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 503,407 |  | 639,547 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (133,556 | ) | (175,554 | ) |

PROVISIONS FOR LIABILITIES | 10 | (45,126 | ) | (42,883 | ) |

NET ASSETS | 324,725 |  | 421,110 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 324,723 |  | 421,108 |  |

SHAREHOLDERS' FUNDS | 324,725 |  | 421,110 |  |

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.

| DH ROOFING LIMITED (REGISTERED NUMBER: 09284625) |

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

M Doran - Director

C M Harvey - Director

| DH ROOFING LIMITED (REGISTERED NUMBER: 09284625) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Dh Roofing 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparation of 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.

| Revenue recognition

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets and depreciation

| 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.

| Plant and machinery etc | - | 33.3% on cost, 25% on reducing balance and 25% on cost

| Stocks and work in progress

| Stock and work in progress is valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods , cost is taken as production cost, which includes a relevant proportion of overheads according to the stage of manufacture/completion.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account , 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 statement of financial position date.

| Deferred taxation

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| DH ROOFING LIMITED (REGISTERED NUMBER: 09284625) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 10 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| Tools |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 7,535 |  | 1,785 |  | 247,377 |  | 3,186 |  | 259,883 |  |

| Additions | 19,292 |  | - |  | 43,102 |  | 80 |  | 62,474 |  |

| At 31 October 2025 | 26,827 |  | 1,785 |  | 290,479 |  | 3,266 |  | 322,357 |  |

| DEPRECIATION

| At 1 November 2024 | 3,246 |  | 712 |  | 82,503 |  | 1,492 |  | 87,953 |  |

| Charge for year | 5,671 |  | 268 |  | 45,708 |  | 481 |  | 52,128 |  |

| At 31 October 2025 | 8,917 |  | 980 |  | 128,211 |  | 1,973 |  | 140,081 |  |

| NET BOOK VALUE

| At 31 October 2025 | 17,910 |  | 805 |  | 162,268 |  | 1,293 |  | 182,276 |  |

| At 31 October 2024 | 4,289 |  | 1,073 |  | 164,874 |  | 1,694 |  | 171,930 |  |

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

| Motor

| vehicles

£ |

| COST

| At 1 November 2024 | 230,427 |  |

| Additions | 43,102 |  |

| At 31 October 2025 | 273,529 |  |

| DEPRECIATION

| At 1 November 2024 | 68,242 |  |

| Charge for year | 45,036 |  |

| At 31 October 2025 | 113,278 |  |

| NET BOOK VALUE

| At 31 October 2025 | 160,251 |  |

| At 31 October 2024 | 162,185 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Raw materials | 7,500 |  | 5,000 |  |

| DH ROOFING LIMITED (REGISTERED NUMBER: 09284625) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Trade debtors | 49,587 |  | 88,722 |  |

| Other debtors | 371,284 |  | 570,391 |  |

420,871 |  | 659,113 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 31,003 |  | 23,976 |  |

| Hire purchase contracts | 56,206 |  | 52,073 |  |

| Trade creditors | 32,438 |  | 172,530 |  |

| Taxation and social security | 2,645 |  | 106,214 |  |

| Other creditors | 45,103 |  | 21,955 |  |

167,395 |  | 376,748 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 16,854 |  | 57,804 |  |

| Hire purchase contracts | 116,702 |  | 117,750 |  |

133,556 |  | 175,554 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 172,908 |  | 169,823 |  |

| Security is over the hire purchase vehicle held in fixed assets.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 45,126 |  | 42,883 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 42,883 |  |

| Provided during year | 2,243 |  |

| Balance at 31 October 2025 | 45,126 |  |