Silverfin false false 31/03/2026 01/04/2025 31/03/2026 Mr F P Douglas 05/07/2022 Mr J D Douglas 14/08/2016 Mr L M Douglas 25/03/1997 Mr P J Douglas 25/03/1997 Mr R E Douglas 15/08/2016 Ms S D Douglas 15/08/2016 Mr A C Pilkington 26/04/2022 Mrs K D Douglas 05 August 2026 The principal activity of the Company during the financial year was the building and maintenance of flat roofs and roof gardens. 03339715 2026-03-31 03339715 bus:Director1 2026-03-31 03339715 bus:Director2 2026-03-31 03339715 bus:Director3 2026-03-31 03339715 bus:Director4 2026-03-31 03339715 bus:Director5 2026-03-31 03339715 bus:Director6 2026-03-31 03339715 bus:Director7 2026-03-31 03339715 2025-03-31 03339715 core:CurrentFinancialInstruments 2026-03-31 03339715 core:CurrentFinancialInstruments 2025-03-31 03339715 core:Non-currentFinancialInstruments 2026-03-31 03339715 core:Non-currentFinancialInstruments 2025-03-31 03339715 core:ShareCapital 2026-03-31 03339715 core:ShareCapital 2025-03-31 03339715 core:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 03339715 core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 03339715 core:RetainedEarningsAccumulatedLosses 2026-03-31 03339715 core:RetainedEarningsAccumulatedLosses 2025-03-31 03339715 core:ComputerSoftware 2025-03-31 03339715 core:ComputerSoftware 2026-03-31 03339715 core:LandBuildings 2025-03-31 03339715 core:PlantMachinery 2025-03-31 03339715 core:Vehicles 2025-03-31 03339715 core:FurnitureFittings 2025-03-31 03339715 core:LandBuildings 2026-03-31 03339715 core:PlantMachinery 2026-03-31 03339715 core:Vehicles 2026-03-31 03339715 core:FurnitureFittings 2026-03-31 03339715 bus:OrdinaryShareClass1 2026-03-31 03339715 bus:OrdinaryShareClass2 2026-03-31 03339715 bus:OrdinaryShareClass3 2026-03-31 03339715 bus:OrdinaryShareClass4 2026-03-31 03339715 bus:OrdinaryShareClass5 2026-03-31 03339715 bus:OtherShareClass1 2026-03-31 03339715 2025-04-01 2026-03-31 03339715 bus:FilletedAccounts 2025-04-01 2026-03-31 03339715 bus:SmallEntities 2025-04-01 2026-03-31 03339715 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 03339715 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03339715 bus:Director1 2025-04-01 2026-03-31 03339715 bus:Director2 2025-04-01 2026-03-31 03339715 bus:Director3 2025-04-01 2026-03-31 03339715 bus:Director4 2025-04-01 2026-03-31 03339715 bus:Director5 2025-04-01 2026-03-31 03339715 bus:Director6 2025-04-01 2026-03-31 03339715 bus:Director7 2025-04-01 2026-03-31 03339715 bus:CompanySecretary1 2025-04-01 2026-03-31 03339715 core:ComputerSoftware core:TopRangeValue 2025-04-01 2026-03-31 03339715 core:LandBuildings core:TopRangeValue 2025-04-01 2026-03-31 03339715 core:PlantMachinery core:TopRangeValue 2025-04-01 2026-03-31 03339715 core:Vehicles 2025-04-01 2026-03-31 03339715 core:FurnitureFittings core:BottomRangeValue 2025-04-01 2026-03-31 03339715 core:FurnitureFittings core:TopRangeValue 2025-04-01 2026-03-31 03339715 2024-04-01 2025-03-31 03339715 core:ComputerSoftware 2025-04-01 2026-03-31 03339715 core:LandBuildings 2025-04-01 2026-03-31 03339715 core:PlantMachinery 2025-04-01 2026-03-31 03339715 core:FurnitureFittings 2025-04-01 2026-03-31 03339715 core:Non-currentFinancialInstruments 2025-04-01 2026-03-31 03339715 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 03339715 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 03339715 bus:OrdinaryShareClass2 2025-04-01 2026-03-31 03339715 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 03339715 bus:OrdinaryShareClass3 2025-04-01 2026-03-31 03339715 bus:OrdinaryShareClass3 2024-04-01 2025-03-31 03339715 bus:OrdinaryShareClass4 2025-04-01 2026-03-31 03339715 bus:OrdinaryShareClass4 2024-04-01 2025-03-31 03339715 bus:OrdinaryShareClass5 2025-04-01 2026-03-31 03339715 bus:OrdinaryShareClass5 2024-04-01 2025-03-31 03339715 bus:OtherShareClass1 2025-04-01 2026-03-31 03339715 bus:OtherShareClass1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 03339715 (England and Wales)

# DFR ROOFING LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

DFR ROOFING LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

DFR ROOFING LIMITED

## BALANCE SHEET

As at 31 March 2026
DFR ROOFING LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 569 |  | 996
Tangible assets | 4 | 392,489 |  | 427,948
Investment property | 5 | 495,000 |  | 495,000
|  | 888,058 |  | 923,944
Current assets |  |  |  |
Stocks |  | 64,117 |  | 51,640
Debtors |  |  |  |
- due within one year | 6 | 2,966,927 |  | 2,853,027
- due after more than one year | 6 | 54,492 |  | 59,898
Cash at bank and in hand |  | 320,156 |  | 118,864
|  | 3,405,692 |  | 3,083,429
Creditors: amounts falling due within one year | 7 | ( 1,884,372) |  | ( 2,325,059)
Net current assets |  | 1,521,320 |  | 758,370
Total assets less current liabilities |  | 2,409,378 |  | 1,682,314
Creditors: amounts falling due after more than one year | 8 | ( 13,142) |  | ( 25,378)
Provision for liabilities |  | ( 83,131) |  | ( 91,777)
Net assets |  | 2,313,105 |  | 1,565,159
Capital and reserves |  |  |  |
Called-up share capital | 9 | 1,096 |  | 1,096
Fair value reserve |  | 131,175 |  | 131,175
Profit and loss account |  | 2,180,834 |  | 1,432,888
Total shareholders' funds |  | 2,313,105 |  | 1,565,159

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of DFR Roofing Limited (registered number: 03339715) were approved and authorised for issue by the Board of Directors on 05 August 2026. They were signed on its behalf by:

Mr P J Douglas Director |

DFR ROOFING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
DFR ROOFING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

DFR Roofing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Douglas House, Weston Park Road, Plymouth, PL3 4NU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue from services is recognised as they are delivered.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software | 3 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 5 years straight line
Vehicles | 25 % reducing balance
Fixtures and fittings | 3 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
During the year, the company revised the estimated useful life of Plant and machinery and Fixtures and fittings. This has resulted in an increase in the depreciation rate from 10% reducing balance to 20% straight line. This change reflects updated expectations of asset usage.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

##### Government grants

Government grants are recognised based on the performance model.
A grant that specifies performance conditions is recognised in income only when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the grant proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 68 |  | 64

#### 3. Intangible assets

| Computer software |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 7,105 |  | 7,105
At 31 March 2026 | 7,105 |  | 7,105
Accumulated amortisation |  |  |
At 01 April 2025 | 6,109 |  | 6,109
Charge for the financial year | 427 |  | 427
At 31 March 2026 | 6,536 |  | 6,536
Net book value |  |  |
At 31 March 2026 | 569 |  | 569
At 31 March 2025 | 996 |  | 996

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2025 | 150,266 |  | 53,846 |  | 757,136 |  | 30,275 |  | 991,523
Additions | 0 |  | 3,218 |  | 63,940 |  | 5,392 |  | 72,550
Disposals | 0 |  | 0 |  | ( 41,950) |  | 0 |  | ( 41,950)
At 31 March 2026 | 150,266 |  | 57,064 |  | 779,126 |  | 35,667 |  | 1,022,123
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2025 | 59,932 |  | 14,349 |  | 471,382 |  | 17,912 |  | 563,575
Charge for the financial year | 2,841 |  | 11,287 |  | 76,382 |  | 5,927 |  | 96,437
Disposals | 0 |  | 0 |  | ( 30,378) |  | 0 |  | ( 30,378)
At 31 March 2026 | 62,773 |  | 25,636 |  | 517,386 |  | 23,839 |  | 629,634
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 87,493 |  | 31,428 |  | 261,740 |  | 11,828 |  | 392,489
At 31 March 2025 | 90,334 |  | 39,497 |  | 285,754 |  | 12,363 |  | 427,948

#### 5. Investment property

| Investment property
| £
Valuation |
As at 01 April 2025 | 495,000
As at 31 March 2026 | 495,000

At the balance sheet date, it was the opinion of the directors that the carrying value of the investment properties represented the fair value of the property.

#### 6. Debtors

| 2026 |  | 2025
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 2,172,471 |  | 2,095,010
Other debtors | 794,456 |  | 758,017
| 2,966,927 |  | 2,853,027
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 54,492 |  | 59,898

#### 7. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 1,167,599 |  | 1,232,071
Amounts owed to directors | 1,944 |  | 3,152
Other loans | 0 |  | 119,528
Accruals | 11,330 |  | 30,448
Taxation and social security | 660,909 |  | 896,768
Obligations under finance leases and hire purchase contracts | 12,235 |  | 16,867
Other creditors | 30,355 |  | 26,225
| 1,884,372 |  | 2,325,059

#### 8. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Obligations under finance leases and hire purchase contracts | 13,142 |  | 25,378

HP and finance lease liabilities are secured against the assets to which they relate.

#### 9. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
216 Ordinary A shares of £ 1.00 each | 216 |  | 216
216 Ordinary B shares of £ 1.00 each | 216 |  | 216
216 Ordinary C shares of £ 1.00 each | 216 |  | 216
216 Ordinary D shares of £ 1.00 each | 216 |  | 216
96 Ordinary E shares of £ 1.00 each | 96 |  | 96
136 Ordinary F shares of £ 1.00 each | 136 |  | 136
| 1,096 |  | 1,096