General Roofing Ltd Accounts






General Roofing Ltd

	Company No. 08742568
		Information for Filing with The Registrar
		31 October 2025

The Director presents his report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was that of roofing repairs.




Director

The Director who served at any time during the year was as follows:

Alban Zylyfi









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Alban Zylyfi
Director
17 July 2026

at	31 October 2025
Company No.		08742568	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	74,043	80,669

	Investments		5	391,349	391,349
				465,392	472,018
Current assets
	Stocks		6	1,050	2,730
	Debtors		7	259,869	135,291

	Cash at bank and in hand			28,833	42,704
				289,752	180,725
Creditors: Amount falling due within one year			8	(265,247)	(218,603)
Net current assets/(liabilities)				24,505	(37,878)
Total assets less current liabilities				489,897	434,140
Creditors: Amounts falling due after more than one year			9	(9,167)	(57,390)



Net assets				480,730	376,750

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		10	480,728	376,748

Total equity				480,730	376,750



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 17 July 2026 and signed on its behalf by:
Alban Zylyfi
Director
17 July 2026

for the year ended 31 October 2025

General information

General Roofing Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08742568

Its registered office is:

17 Brookhill Close

East Barnet

EN4 8SH

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

18% Reducing balance

Furniture, fittings and equipment

18% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	5	9

4	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 November 2024	104,562	9,033	113,595
		Additions	-	2,192	2,192



		At 31 October 2025	104,562	11,225	115,787
		Depreciation
		At 1 November 2024	28,157	4,769	32,926
		Charge for the year	7,656	1,162	8,818



		At 31 October 2025	35,813	5,931	41,744
		Net book values
		At 31 October 2025	68,749	5,294	74,043
		At 31 October 2024	76,405	4,264	80,669

5	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 November 2024	391,349	391,349



		At 31 October 2025	391,349	391,349
		Provisions/Impairment





		Net book values
		At 31 October 2025	391,349	391,349
		At 31 October 2024	391,349	391,349

6	Stocks
			2025	2024
			£	£
		Raw materials and consumables	1,050	2,730


			1,050	2,730

7	Debtors
			2025	2024
			£	£
		Trade debtors	133,763	135,291





		Other debtors	126,106	-

			259,869	135,291

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



		Obligations under finance lease and hire purchase contracts	22,535	-


		Taxes and social security	32,150	59,294
		Loans from directors	93,073	77,308
		Other creditors	62,488	30,000
		Accruals and deferred income	55,001	52,001
			265,247	218,603

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	9,167	19,167

		Obligations under finance lease and hire purchase contracts	-	38,223




			9,167	57,390

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	30,000	85,000

			30,000	85,000

		Dividends by type:

		Equity dividends	30,000	85,000
			30,000	85,000