GEM Roofing Limited

Registered number: SC326230

	2026	2025
	£	£
Fixed assets	15,736	21,241

Current assets	60,601	49,733
Creditors: Amounts Falling Due Within One Year	(2,603 )	(2,834 )

NET CURRENT ASSETS	57,998	46,899

TOTAL ASSETS LESS CURRENT LIABILITIES	73,734	68,140

Accruals and deferred income	-	(800 )

NET ASSETS	73,734	67,340

CAPITAL AND RESERVES	73,734	67,340

Notes

1. General Information

GEM Roofing Limited is a private company, limited by shares, incorporated in Scotland, registered number SC326230 . The registered office is 10 Borrowfield Road, Montrose, Angus, DD10 9BE.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr George Martin

Director

22nd August 2026