Central Roofing Group (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10439997 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Central Roofing Group (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

D Alden

J Broady

R Rigby

Registered office:

Central Park

Holmer Road

Hereford

HR4 9BP

Registered number:

10439997 (England and Wales)

Senior statutory auditor:

Russell Spencer

Auditors:

Acre Accountancy Limited

Statutory Auditor

Certified Accountants

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Investments

4

9,038,225

CURRENT ASSETS

Debtors

5

500,000

-

Cash at bank

697

910

500,697

910

CREDITORS

Amounts falling due within one year

6

(9,527,837

)

(9,028,050

)

NET CURRENT LIABILITIES

(9,027,140

)

(9,027,140

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,085

CAPITAL AND RESERVES

Called up share capital

10,326

Retained earnings

759

SHAREHOLDERS' FUNDS

11,085

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

R Rigby - Director

1.	STATUTORY INFORMATION

Central Roofing Group (UK) 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.

Going Concern

The Balance Sheet shows net current liabilities of £9,027,140 due to loan balances with group undertakings as detailed in the notes to the financial statements. The group has conformed it will not call in any amounts due for repayment for at least 12 months from the date of approval of these financial statements or until working capital allows. The directors confirm that the company and wider group have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in the preparation of the financial statements.

Preparation of consolidated financial statements

The company is included by full consolidation in the the consolidated financial statements of its ultimate parent company, Central Roofing TopCo Limited. The registered office of Central Roofing TopCo Limited is: Central Park, Holmer Road, Hereford, HR4 7QL.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classified as financial liabilities.Financial liabilities are presented as such in the balance sheet. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

9,038,225

Net book value

At 31 December 2025

9,038,225

At 31 December 2024

9,038,225

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

500,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

9,527,837

9,028,050

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Russell Spencer (Senior Statutory Auditor)

for and on behalf of Acre Accountancy Limited

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The company is party to a Debenture for HSBC Bank Plc dated 19 January 2017, including fixed and floating charges over the undertaking and all property and assets present and future.

The company signed a Multilateral Guarantee for Prefequity LLP, dated 29 December 2021. The guarantee was signed by all group companies and includes fixed and floating charges on all of the property or undertaking of the company.

9.	ULTIMATE PARENT COMPANY

Central Roofing TopCo Limited is the ultimate parent company. Central Roofing TopCo Limited is registered in England & Wales (company number 10439997) and the registered office address is Central Park, Holmer Road, Hereford HR4 9BP.

The company is controlled by its directors. There is no single ultimate controlling party.