Company No: 13013302 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Alan Peter Shaw
	Andrew Christopher Shaw
	Neil Shaw

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

COMPANY NUMBER

13013302 (England and Wales)

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

	Note	30.11.2025		30.11.2024
		£		£
Fixed assets
Tangible assets	3	37,249		49,358
		37,249		49,358
Current assets
Stocks	4	8,000		12,500
Debtors	5	29,727		21,646
Cash at bank and in hand	6	6,981		5,818
		44,708		39,964
Creditors: amounts falling due within one year	7	( 70,562)		( 50,200)
Net current liabilities		(25,854)		(10,236)
Total assets less current liabilities		11,395		39,122
Creditors: amounts falling due after more than one year	8	( 10,230)		( 25,172)
Net assets		1,165		13,950
Capital and reserves
Called-up share capital	9	99		99
Profit and loss account		1,066		13,851
Total shareholders' funds		1,165		13,950

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 Reclaimed Roofing Ltd (registered number: 13013302) 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

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 Reclaimed Roofing Ltd (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.	25 % reducing balance
	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.

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

	30.11.2025		30.11.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 December 2024	89,387		89,387
Additions	287		287
Disposals	( 931)		( 931)
At 30 November 2025	88,743		88,743
Accumulated depreciation
At 01 December 2024	40,029		40,029
Charge for the financial year	12,396		12,396
Disposals	( 931)		( 931)
At 30 November 2025	51,494		51,494
Net book value
At 30 November 2025	37,249		37,249
At 30 November 2024	49,358		49,358

4. Stocks

	30.11.2025		30.11.2024
	£		£
Stocks	8,000		12,500

5. Debtors

	30.11.2025		30.11.2024
	£		£
Trade debtors	15,092		16,846
Other debtors	14,635		4,800
	29,727		21,646

6. Cash and cash equivalents

	30.11.2025		30.11.2024
	£		£
Cash at bank and in hand	6,981		5,818

7. Creditors: amounts falling due within one year

	30.11.2025		30.11.2024
	£		£
Trade creditors	0		9
Taxation and social security	54,244		25,779
Obligations under finance leases and hire purchase contracts	14,942		8,538
Other creditors	1,376		15,874
	70,562		50,200

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

	30.11.2025		30.11.2024
	£		£
Obligations under finance leases and hire purchase contracts	10,230		25,172

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	30.11.2025		30.11.2024
	£		£
Allotted, called-up and fully-paid
33 Ordinary A shares of £ 1.00 each	33		33
33 Ordinary B shares of £ 1.00 each	33		33
33 Ordinary C shares of £ 1.00 each	33		33
	99		99