Silverfin false false 30/11/2025 01/12/2024 30/11/2025 Alan Peter Shaw 24/11/2022 Andrew Christopher Shaw 24/11/2022 Neil Shaw 24/11/2022 25 August 2026 The principal activity of the company was that of roofing activities. 14504816 2025-11-30 14504816 bus:Director1 2025-11-30 14504816 bus:Director2 2025-11-30 14504816 bus:Director3 2025-11-30 14504816 2024-11-30 14504816 core:CurrentFinancialInstruments 2025-11-30 14504816 core:CurrentFinancialInstruments 2024-11-30 14504816 core:ShareCapital 2025-11-30 14504816 core:ShareCapital 2024-11-30 14504816 core:RetainedEarningsAccumulatedLosses 2025-11-30 14504816 core:RetainedEarningsAccumulatedLosses 2024-11-30 14504816 core:OtherPropertyPlantEquipment 2024-11-30 14504816 core:OtherPropertyPlantEquipment 2025-11-30 14504816 core:CurrentFinancialInstruments 11 2025-11-30 14504816 core:CurrentFinancialInstruments 11 2024-11-30 14504816 bus:OrdinaryShareClass1 2025-11-30 14504816 bus:OrdinaryShareClass2 2025-11-30 14504816 2024-12-01 2025-11-30 14504816 bus:FilletedAccounts 2024-12-01 2025-11-30 14504816 bus:SmallEntities 2024-12-01 2025-11-30 14504816 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 14504816 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14504816 bus:Director1 2024-12-01 2025-11-30 14504816 bus:Director2 2024-12-01 2025-11-30 14504816 bus:Director3 2024-12-01 2025-11-30 14504816 core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 14504816 core:OtherPropertyPlantEquipment core:BottomRangeValue 2024-12-01 2025-11-30 14504816 core:OtherPropertyPlantEquipment core:TopRangeValue 2024-12-01 2025-11-30 14504816 2023-12-01 2024-11-30 14504816 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 14504816 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 14504816 bus:OrdinaryShareClass2 2024-12-01 2025-11-30 14504816 bus:OrdinaryShareClass2 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14504816 (England and Wales)

# SHAW'S ROOFING LIMITED

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

SHAW'S ROOFING LIMITED

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

SHAW'S ROOFING LIMITED

## COMPANY INFORMATION

For the financial year ended 30 November 2025
SHAW'S ROOFING LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 November 2025

DIRECTORS | Alan Peter Shaw
| Andrew Christopher Shaw
| Neil Shaw

REGISTERED OFFICE | 2 Springfield Cottages
| Grimston Bar
| York
| YO19 5LA
| United Kingdom

COMPANY NUMBER | 14504816 (England and Wales)

ACCOUNTANT | Morrell Middleton Ltd Chartered Certified Accountants
| Wellington House
| Aviator Court
| York
| YO30 4UZ

SHAW'S ROOFING LIMITED

## BALANCE SHEET

As at 30 November 2025
SHAW'S ROOFING LIMITED

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 30.11.2025 |  | 30.11.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 7,335 |  | 9,921
|  | 7,335 |  | 9,921
Current assets |  |  |  |
Stocks | 4 | 0 |  | 18,000
Debtors | 5 | 95,390 |  | 34,492
Cash at bank and in hand | 6 | 3,043 |  | 3,258
|  | 98,433 |  | 55,750
Creditors: amounts falling due within one year | 7 | ( 104,821) |  | ( 57,097)
Net current liabilities |  | (6,388) |  | (1,347)
Total assets less current liabilities |  | 947 |  | 8,574
Net assets |  | 947 |  | 8,574
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 847 |  | 8,474
Total shareholders' funds |  | 947 |  | 8,574

For the financial year ending 30 November 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 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 Shaw's Roofing Limited (registered number: 14504816) were approved and authorised for issue by the Board of Directors on 25 August 2026. They were signed on its behalf by:

Neil Shaw Director |

SHAW'S ROOFING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
SHAW'S ROOFING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025

##### 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

Shaw's 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 2 Springfield Cottages, Grimston Bar, York, YO19 5LA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### 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.

##### 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:

Plant and machinery etc. | 20 - 25 % reducing balance
| 1 - 3 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.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### 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 includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

#### 2. Employees

| 30.11.2025 |  | 30.11.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 12,819 |  | 12,819
At 30 November 2025 | 12,819 |  | 12,819
Accumulated depreciation |  |  |
At 01 December 2024 | 2,898 |  | 2,898
Charge for the financial year | 2,586 |  | 2,586
At 30 November 2025 | 5,484 |  | 5,484
Net book value |  |  |
At 30 November 2025 | 7,335 |  | 7,335
At 30 November 2024 | 9,921 |  | 9,921

#### 4. Stocks

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Work in progress | 0 |  | 18,000

#### 5. Debtors

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Trade debtors | 4,500 |  | 1,844
CIS suffered | 41,313 |  | 32,341
Other debtors | 49,577 |  | 307
| 95,390 |  | 34,492

#### 6. Cash and cash equivalents

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Cash at bank and in hand | 3,043 |  | 3,258

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

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Trade creditors | 0 |  | 9,769
Amounts owed to Group undertakings | 14,635 |  | 4,800
Taxation and social security | 78,365 |  | 25,398
Other creditors | 11,821 |  | 17,130
| 104,821 |  | 57,097

#### 8. Called-up share capital

| 30.11.2025 |  | 30.11.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
90 Ordinary A shares of £ 1.00 each | 90 |  | 90
10 Ordinary B shares of £ 1.00 each | 10 |  | 10
| 100 |  | 100