REGISTERED NUMBER: 04321488

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

I.R.G. ROOFING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I R Greenwood

Mrs M Greenwood

SECRETARY:

Mrs M Greenwood

REGISTERED OFFICE:

17 Rainton View

West Rainton

Houghton-Le-Spring

Co. Durham

DH4 6RT

REGISTERED NUMBER:

04321488

ACCOUNTANTS:

Robert Miller & Co.

Chartered Accountants

43a Front Street

Cleadon Village

Sunderland

SR6 7PG

FIXED ASSETS

Tangible assets

3

7,231

12,525

CURRENT ASSETS

Debtors

4

29,213

21,523

Cash at bank

2,310

5,128

31,523

26,651

CREDITORS

Amounts falling due within one year

5

11,446

10,686

NET CURRENT ASSETS

20,077

15,965

TOTAL ASSETS LESS CURRENT LIABILITIES

27,308

28,490

CREDITORS

Amounts falling due after more than one year

6

(3,066

)

(6,134

)

PROVISIONS FOR LIABILITIES

(1,374

)

(2,380

)

NET ASSETS

22,868

19,976

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

22,866

19,974

SHAREHOLDERS' FUNDS

22,868

19,976

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

Mrs M Greenwood - Director

1.	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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Office Equipment

-

15% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Motor

Office

vehicles

Equipment

Totals

£

£

£

COST

At 1 December 2024

31,990

4,382

36,372

Disposals

(16,995

)

-

(16,995

)

At 30 November 2025

14,995

4,382

19,377

DEPRECIATION

At 1 December 2024

20,530

3,317

23,847

Charge for year

2,108

160

2,268

Eliminated on disposal

(13,969

)

-

(13,969

)

At 30 November 2025

8,669

3,477

12,146

NET BOOK VALUE

At 30 November 2025

6,326

905

7,231

At 30 November 2024

11,460

1,065

12,525

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

and 30 November 2025

14,995

DEPRECIATION

At 1 December 2024

6,561

Charge for year

2,108

At 30 November 2025

8,669

NET BOOK VALUE

At 30 November 2025

6,326

At 30 November 2024

8,434

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,837

3,188

Other debtors

22,690

15,500

Payments In Advance

1,686

2,835

29,213

21,523

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,067

3,067

Taxation and social security

6,151

5,864

Other creditors

2,228

1,755

11,446

10,686

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

3,066

6,134