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Company Registration No. 10329385 (England and Wales)
HP ROOFING and BUILDING LTD Unaudited accounts for the year ended 31 August 2025
HP ROOFING and BUILDING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HP ROOFING and BUILDING LTD Company Information for the year ended 31 August 2025
Director
SCOTT JOHN MICHAEL GROVES
Company Number
10329385 (England and Wales)
Registered Office
70a Gelli Road Gelli PENTRE CF41 7NB United Kingdom
Accountants
AMIFA LIMITED 73 HANNAH STREET PORTH CF39 9PY
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HP ROOFING and BUILDING LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,476 
11,448 
Current assets
Debtors
5
162,218 
132,572 
Cash at bank and in hand
33,182 
186,426 
195,400 
318,998 
Creditors: amounts falling due within one year
6
(49,125)
(138,387)
Net current assets
146,275 
180,611 
Net assets
157,751 
192,059 
Capital and reserves
Profit and loss account
157,751 
192,059 
Shareholders' funds
157,751 
192,059 
For the year ending 31 August 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 August 2026 and were signed on its behalf by
SCOTT JOHN MICHAEL GROVES Director Company Registration No. 10329385
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HP ROOFING and BUILDING LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
HP ROOFING and BUILDING LTD is a private company, limited by shares, registered in England and Wales, registration number 10329385. The registered office is 70a Gelli Road, Gelli, PENTRE, CF41 7NB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
33.33%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
5,355 
34,990 
- 
- 
40,345 
Additions
1,366 
- 
4,980 
1,166 
7,512 
At 31 August 2025
6,721 
34,990 
4,980 
1,166 
47,857 
Depreciation
At 1 September 2024
3,070 
25,827 
- 
- 
28,897 
Charge for the year
2,048 
4,665 
415 
356 
7,484 
At 31 August 2025
5,118 
30,492 
415 
356 
36,381 
Net book value
At 31 August 2025
1,603 
4,498 
4,565 
810 
11,476 
At 31 August 2024
2,285 
9,163 
- 
- 
11,448 
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HP ROOFING and BUILDING LTD Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,491 
3,433 
Trade debtors
140,702 
110,114 
Other debtors
19,025 
19,025 
162,218 
132,572 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
900 
49,093 
Taxes and social security
2,550 
72,357 
Loans from directors
45,675 
16,937 
49,125 
138,387 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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