REGISTERED NUMBER: 12998430 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

REID AND STONE ROOFING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Reid

REGISTERED OFFICE:

64 Winrose Approach

Leeds

West Yorkshire

LS10 3QG

REGISTERED NUMBER:

12998430 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

92,584

57,229

CURRENT ASSETS

Stocks

5

167,000

47,190

Debtors

6

193,457

142,644

Cash at bank

22,784

17,686

383,241

207,520

CREDITORS

Amounts falling due within one year

7

271,427

202,379

NET CURRENT ASSETS

111,814

5,141

TOTAL ASSETS LESS CURRENT LIABILITIES

204,398

62,370

CREDITORS

Amounts falling due after more than one year

8

(196,546

)

(56,799

)

PROVISIONS FOR LIABILITIES

10

(7,247

)

(4,283

)

NET ASSETS

605

1,288

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

505

1,188

SHAREHOLDERS' FUNDS

605

1,288

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 director acknowledges his 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 & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

M Reid - Director

1.	STATUTORY INFORMATION

Reid And Stone Roofing 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 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

9,467

1,500

124,500

135,467

Additions

-

-

54,388

54,388

At 30 November 2025

9,467

1,500

178,888

189,855

DEPRECIATION

At 1 December 2024

5,238

1,025

71,975

78,238

Charge for year

1,057

119

17,857

19,033

At 30 November 2025

6,295

1,144

89,832

97,271

NET BOOK VALUE

At 30 November 2025

3,172

356

89,056

92,584

At 30 November 2024

4,229

475

52,525

57,229

Included in the total net book value of tangible fixed assets held at 30th November 2025 was £89412 (2024: £53158) in respect of assets held under finance lease & hire purchase contracts.

5.

STOCKS

2025

2024

£

£

Stocks

130,000

30,000

Work-in-progress

37,000

17,190

167,000

47,190

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

171,653

131,598

VAT

21,804

11,046

193,457

142,644

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

29,336

-

Hire purchase contracts

59,050

23,512

Trade creditors

109,065

114,194

Tax

2,829

21,074

Social security and other taxes

13,482

5,069

Other creditors

40,237

28,740

Directors' current accounts

257

1,200

Accrued expenses

17,171

8,590

271,427

202,379

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

146,240

-

Hire purchase contracts

50,306

56,799

196,546

56,799

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

34,580

-

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

29,336

-

Amounts falling due between one and two years:

Bank loans - 1-2 years

19,307

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

92,353

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

34,580

-

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,247

4,283

Deferred

tax

£

Balance at 1 December 2024

4,283

Provided during year

2,964

Balance at 30 November 2025

7,247

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100