Gordon Edgar Roofing Services Ltd

Registered number

SC546272

Filleted Accounts

30 September 2025

Gordon Edgar Roofing Services Ltd
Registered number:		SC546272
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,584			5,729

Current assets
Debtors	4	16,958			16,958
Cash at bank and in hand		10,525			16,824
		27,483			33,782

Creditors: amounts falling due within one year	5	(28,625)			(31,323)

Net current (liabilities)/assets			(1,142)			2,459

Total assets less current liabilities			3,442			8,188

Creditors: amounts falling due after more than one year	6		(25,964)			(32,265)



Net liabilities			(22,522)			(24,077)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(22,622)			(24,177)

Shareholder's funds			(22,522)			(24,077)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




G Edgar
Director
Approved by the board on 22 July 2026

Gordon Edgar Roofing Services Ltd
Notes to the Accounts
for the year ended 30 September 2025


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:


	Equipment	20% reducing balance
	Motor vehicles	20% reducing balance


	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			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	1,600		19,800		21,400
	At 30 September 2025	1,600		19,800		21,400

	Depreciation
	At 1 October 2024	1,332		14,339		15,671
	Charge for the year	53		1,092		1,145
	At 30 September 2025	1,385		15,431		16,816

	Net book value
	At 30 September 2025	215		4,369		4,584
	At 30 September 2024	268		5,461		5,729


4	Debtors			2025		2024
£					£

	Other debtors			16,958		16,958


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			7,116		7,866
	Trade creditors			4,738		4,738
	Taxation and social security costs			2,384		2,384
	Other creditors			14,387		16,335
				28,625		31,323


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			25,964		32,265


7	Controlling party

	The company was under the control of the director throughout the current and previous years.


8	Other information

	Gordon Edgar Roofing Services Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	2 Anderson Place
	Edinburgh
	EH6 5NP