REGISTERED NUMBER: 09284625 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DH ROOFING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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