REGISTERED NUMBER: 07784484 (England and Wales)

Roofing Megastore Limited

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

L D Attley

J Attley

REGISTERED OFFICE:

Kingfisher House

Unit 17

Overthorpe Road

Banbury

Oxfordshire

OX16 4SX

REGISTERED NUMBER:

07784484 (England and Wales)

ACCOUNTANTS:

Moffat Gilbert

Unit 12

Shottery Brook Office Park

Timothy's Bridge Road

Stratford upon Avon

Warwickshire

CV37 9NR

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the online retail of roofing products.

DIRECTORS

L D Attley has held office during the whole of the period from 1 January 2025 to the date of this report.

Other changes in directors holding office are as follows:

J Attley - appointed 1 February 2025

G Grossi - resigned 3 February 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J Attley - Director

4 August 2026

TURNOVER

4,389,343

4,989,165

Cost of sales

3,372,963

3,951,866

GROSS PROFIT

1,016,380

1,037,299

Administrative expenses

1,075,754

1,002,163

OPERATING (LOSS)/PROFIT

4

(59,374

)

35,136

Interest receivable and similar income

2,590

186

(56,784

)

35,322

Interest payable and similar expenses

2,502

9,004

(LOSS)/PROFIT BEFORE TAXATION

(59,286

)

26,318

Tax on (loss)/profit

5

4,042

(8,413

)

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(63,328

)

34,731

FIXED ASSETS

Intangible assets

6

1,451,189

1,537,525

CURRENT ASSETS

Debtors

7

252,500

333,561

Cash at bank and in hand

385,010

477,446

637,510

811,007

CREDITORS

Amounts falling due within one year

8

809,098

928,936

NET CURRENT LIABILITIES

(171,588

)

(117,929

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,279,601

1,419,596

CREDITORS

Amounts falling due after more than one year

9

-

16,667

NET ASSETS

1,279,601

1,402,929

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

1,279,501

1,402,829

SHAREHOLDERS' FUNDS

1,279,601

1,402,929

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

J Attley - Director

1.	STATUTORY INFORMATION

Roofing Megastore 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of twenty years.

Computer software is being amortised evenly over its estimated useful life of four years.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

31.12.25

31.12.24

£

£

Development costs amortisation

76,071

-

Computer software amortisation

11,105

11,104

5.

TAXATION

Analysis of the tax charge/(credit)

The tax charge/(credit) on the loss for the year was as follows:

31.12.25

31.12.24

£

£

Current tax:

UK corporation tax

492

-

Tax adjustment re prior year

-

41,733

Total current tax

492

41,733

Deferred tax

3,550

(50,146

)

Tax on (loss)/profit

4,042

(8,413

)

6.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

1,564,989

Additions

840

At 31 December 2025

1,565,829

AMORTISATION

At 1 January 2025

27,464

Charge for year

87,176

At 31 December 2025

114,640

NET BOOK VALUE

At 31 December 2025

1,451,189

At 31 December 2024

1,537,525

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

8,697

7,853

Amounts owed by group undertakings

5,638

-

Other debtors

238,165

325,708

252,500

333,561

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

16,667

40,000

Trade creditors

671,262

796,033

Amounts owed to group undertakings

-

4,084

Taxation and social security

43,897

12,829

Other creditors

77,272

75,990

809,098

928,936

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

16,667

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

11.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking of the company is Roofing Megastore Holdings Limited. The registered office address of that business is Kingfisher House, Unit 17, Overthorpe Road, Banbury, Oxfordhsire. OX16 4SX.