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Company registration number: SC606979
Shepherd Roofing Limited
Unaudited filleted financial statements
30 September 2025
Shepherd Roofing Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Shepherd Roofing Limited
Directors and other information
Directors Martin Shepherd
Craig Inglis
Company number SC606979
Registered office 44 Main Street,
Dunshalt
Cupar
Fife
KY14 7EX
Accountants Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
Bankers Virgin Money
Falkland Gate
Kingdom Shopping Centre
Glenrothes
Fife
KY7 5NS
Shepherd Roofing Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Shepherd Roofing Limited
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shepherd Roofing Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Shepherd Roofing Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Shepherd Roofing Limited and state those matters that we have agreed to state to the board of directors of Shepherd Roofing Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shepherd Roofing Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Shepherd Roofing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Shepherd Roofing Limited. You consider that Shepherd Roofing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Shepherd Roofing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
7 August 2026
Shepherd Roofing Limited
Statement of financial position
30 September 2025
2025 2024
£ £ £ £
Fixed assets 41,792 43,703
_______ _______
Current assets 95,687 107,506
Prepayments and accrued income 289 289
_______ _______
95,976 107,795
Creditors: amounts falling due within one year ( 123,656) ( 118,792)
_______ _______
Net current liabilities ( 27,680) ( 10,997)
_______ _______
Total assets less current liabilities 14,112 32,706
Creditors: amounts falling due after more than one year ( 19,254) ( 31,289)
Accruals and deferred income ( 2,274) ( 1,312)
_______ _______
Net (liabilities)/assets ( 7,416) 105
_______ _______
Capital and reserves ( 7,416) 105
_______ _______
Notes to the financial statements
Shepherd Roofing Limited
Year ended 30 September 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 5 ).
2. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Martin Shepherd 94,693 ( 144,730) 140,970 90,933
Craig Inglis ( 2,985) ( 150,380) 145,151 ( 8,214)
_______ _______ _______ _______
91,708 ( 295,110) 286,121 82,719
_______ _______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Martin Shepherd 73,470 ( 153,158) 174,381 94,693
Craig Inglis ( 3,832) ( 136,981) 137,828 ( 2,985)
_______ _______ _______ _______
69,638 ( 290,139) 312,209 91,708
_______ _______ _______ _______
For the year ending 30 September 2025 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 accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 07 August 2026 , and are signed on behalf of the board by:
Martin Shepherd
Director
Company registration number: SC606979
The company is a private company limited by shares, registered in Scotland.