J MONTGOMERY ROOFING LIMITED

Company Registration Number:
SC435731 (Scotland)

Unaudited abridged accounts for the year ended 30 November 2025

Period of accounts

Start date: 01 December 2024

End date: 30 November 2025

J MONTGOMERY ROOFING LIMITED

Contents of the Financial Statements

for the Period Ended 30 November 2025

Balance sheet
Notes

J MONTGOMERY ROOFING LIMITED

Balance sheet

As at 30 November 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 350,230 392,110
Total fixed assets: 350,230 392,110
Current assets
Stocks: 115,000 115,000
Debtors:   562,351 497,583
Cash at bank and in hand: 27,420 146,629
Total current assets: 704,771 759,212
Creditors: amounts falling due within one year: 4 (376,053) (502,750)
Net current assets (liabilities): 328,718 256,462
Total assets less current liabilities: 678,948 648,572
Creditors: amounts falling due after more than one year:   0 (13,525)
Total net assets (liabilities): 678,948 635,047
Capital and reserves
Called up share capital: 4 4
Profit and loss account: 678,944 635,043
Shareholders funds: 678,948 635,047

The notes form part of these financial statements

J MONTGOMERY ROOFING LIMITED

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 August 2026
and signed on behalf of the board by:

Name: James Montgomery
Status: Director

The notes form part of these financial statements

J MONTGOMERY ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Depreciation is provided on fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows: Motor vehicles - 25% per annum on a reducing balance basis Tools and equipment - 15% per annum on a reducing balance basis Office equipment - 15% per annum on a reducing balance basis

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal levels of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress,

J MONTGOMERY ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2025

2. Employees

2025 2024
Average number of employees during the period 19 17

J MONTGOMERY ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Tangible Assets

Total
Cost £
At 01 December 2024 585,227
Additions 693
At 30 November 2025 585,920
Depreciation
At 01 December 2024 193,117
Charge for year 42,573
At 30 November 2025 235,690
Net book value
At 30 November 2025 350,230
At 30 November 2024 392,110

J MONTGOMERY ROOFING LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Creditors: amounts falling due within one year note

Trade creditors £18,550; Hire purchase creditors £34,640; Other creditors £321,963; Accruals £900; Total £376,053