SSC ROOFING & CLADDING LTD - Filleted accounts

Registered number

09391408

SSC ROOFING & CLADDING LTD

Filleted Accounts

31 January 2026

SSC ROOFING & CLADDING LTD
Registered number:		09391408
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		64,366			60,615

Current assets
Stocks		64,220			58,280
Debtors	4	966,372			1,128,951
Cash at bank and in hand		157,185			191,960
		1,187,777			1,379,191

Creditors: amounts falling due within one year	5	(779,782)			(846,336)

Net current assets			407,995			532,855

Total assets less current liabilities			472,361			593,470

Creditors: amounts falling due after more than one year	6		(3,958)			(25,975)



Net assets			468,403			567,495

Capital and reserves
Called up share capital			100			100
Profit and loss account			468,303			567,395

Shareholders' funds			468,403			567,495

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




ROB LUDLAM
Director
Approved by the board on 16 July 2026

SSC ROOFING & CLADDING LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing Balance
	Motor Vehicles	20% reducing Balance


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	150,774		35,845		186,619
	Additions	-		19,843		19,843
	At 31 January 2026	150,774		55,688		206,462

	Depreciation
	At 1 February 2025	110,914		15,090		126,004
	Charge for the year	7,972		8,120		16,092
	At 31 January 2026	118,886		23,210		142,096

	Net book value
	At 31 January 2026	31,888		32,478		64,366
	At 31 January 2025	39,860		20,755		60,615


4	Debtors			2026		2025
£					£

	Other debtors			966,372		1,128,951



5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			598,786		471,460
	Directors Loan Account			25,565		118,242
	Accountancy			5,760		5,280
	Taxation and social security costs			108,540		204,756
	Other creditors			41,131		46,598
				779,782		846,336


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			3,958		25,975


7	Other information

	SSC ROOFING & CLADDING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	124 CITY ROAD
	LONDON
	EC1V 2NX