REGISTERED NUMBER: 05517991 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

STUART SHAW & COMPANY SPECIALIST ROOFING

CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr S Shaw

Mrs M T Shaw

SECRETARY:

Mrs M T Shaw

REGISTERED OFFICE:

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

REGISTERED NUMBER:

05517991 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,723

4,897

3,723

4,897

CURRENT ASSETS

Debtors

6

26,497

46,329

CREDITORS

Amounts falling due within one year

7

31,538

32,541

NET CURRENT (LIABILITIES)/ASSETS

(5,041

)

13,788

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,318

)

18,685

CREDITORS

Amounts falling due after more than one year

8

(23,493

)

(30,598

)

PROVISIONS FOR LIABILITIES

9

-

(77

)

NET LIABILITIES

(24,811

)

(11,990

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(24,911

)

(12,090

)

SHAREHOLDERS' FUNDS

(24,811

)

(11,990

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mr S Shaw - Director

1.	STATUTORY INFORMATION

Stuart Shaw & Company Specialist Roofing Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the total amount receivable by the company for goods supplied and services provided, excluding value added tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Going concern

During the year the company met its working capital requirements through financial assistance provided by the company's directors. The directors have indicated that they will continue to provide the financial support considered necessary and have no intention of withdrawing their support until the company has improved its position. The directors consider that with their continued support and a significant improvement in trading conditions the company will return to profitability and will continue in operational existence for the foreseeable future. On this basis the directors are of the opinion that it is appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

20,000

AMORTISATION

At 1 December 2024

and 30 November 2025

20,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

34,911

34,950

2,762

72,623

DEPRECIATION

At 1 December 2024

32,868

32,673

2,185

67,726

Charge for year

455

569

150

1,174

At 30 November 2025

33,323

33,242

2,335

68,900

NET BOOK VALUE

At 30 November 2025

1,588

1,708

427

3,723

At 30 November 2024

2,043

2,277

577

4,897

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

26,497

46,329

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,210

9,752

Trade creditors

1,453

502

Taxation and social security

2,516

1,370

Other creditors

18,359

20,917

31,538

32,541

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,493

30,598

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

77

Deferred

tax

£

Balance at 1 December 2024

77

Credit to Statement of Income and Retained Earnings during year

(77

)

Profit and loss account

Balance at 30 November 2025

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100