REGISTERED NUMBER: 00653926 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2026

FOR

ROBERTSON ROOFING LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A A Robertson

Mr C A Robertson

REGISTERED OFFICE:

c/o Michael Heaven & Associates Limited

47 Calthorpe Road

Edgbaston

BIRMINGHAM

West Midlands

B15 1TH

REGISTERED NUMBER:

00653926 (England and Wales)

ACCOUNTANTS:

Michael Heaven & Associates Limited

Chartered Certified Accountants

47 Calthorpe Road

Edgbaston

BIRMINGHAM

B15 1TH

BANKERS:

HSBC Bank PLC

34 Poplar Road

Solihill

West Midlands

B913AF

INCORPORATED:

24th March 1960

FIXED ASSETS

Tangible assets

4

170,617

121,327

Investments

5

19,299

14,792

189,916

136,119

CURRENT ASSETS

Stocks

25,574

182,806

Debtors

342,404

262,618

Cash at bank

1,010,292

902,817

1,378,270

1,348,241

CREDITORS

Amounts falling due within one year

432,147

403,292

NET CURRENT ASSETS

946,123

944,949

TOTAL ASSETS LESS CURRENT LIABILITIES

1,136,039

1,081,068

PROVISIONS FOR LIABILITIES

7

30,643

21,573

NET ASSETS

1,105,396

1,059,495

CAPITAL AND RESERVES

Called up share capital

8

10,100

10,100

Retained earnings

1,095,296

1,049,395

SHAREHOLDERS' FUNDS

1,105,396

1,059,495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2026 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 13th October 2026 and were signed on its behalf by:

Mr C A Robertson - Director

1.	STATUTORY INFORMATION

Robertson 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, which excludes discounts, rebates, value added tax and other sales taxes, represents the amounts receivable from contracts undertaken during the year.

Revenue from construction contracts is recognised by reference to the stage of completion of the contract at the reporting date where the outcome of the contract can be estimated reliably. The stage of completion is determined by reference to labour and subcontractor costs incurred as a proportion of the estimated total labour and subcontractor costs of the contract.

Where amounts invoiced to customers exceed the revenue recognised at the reporting date, the excess is recognised within creditors as payments on account. Where revenue recognised exceeds amounts invoiced, the excess is recognised within debtors as amounts recoverable on contracts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

The accounting policy adopted is in accordance with FRS 102 and is considered to be the most appropriate to the particular circumstances of the company as the total contract revenue, contract costs and the contract completion can all be measured reliably and are clearly identified.

The stage of completion is determined on labour and subcontractor costs. The labour and subcontractor costs incurred up to the year end as a percentage of total labour and subcontractor on a contract gives its stage of completion.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

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.

Finance and operating leases

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases.

The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments.Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining

balance of the liability.

Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life.

Operating lease payments are recognised as an expense on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to defined contribution pension schemes are charged to profit or loss in the period to which they relate.

Areas of significant judgement and estimation uncertainty

In determining the stage of completion of construction contracts at the reporting date, the directors estimate the total labour and subcontractor costs expected to be incurred on each contract. The stage of completion is determined by comparing labour and subcontractor costs incurred to date with the total estimated labour and subcontractor costs of the contract.

Judgement is also required in determining the expected final contract value where work is complete or substantially complete but the final account has not been agreed with the customer at the reporting date.

At the date of approval of these financial statements, the contracts in progress at the reporting date had subsequently been completed and the relevant final contract values and costs were known. This subsequent information supported the estimates and judgements applied at the reporting date.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Annual Leave Provision

A provision for annual leave accrued by employees as a result of services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months is recognised. The provision is measured at the salary cost payable for the period of absence.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st June 2025

206,361

Additions

131,085

Disposals

(106,116

)

At 31st May 2026

231,330

DEPRECIATION

At 1st June 2025

85,034

Charge for year

21,696

Eliminated on disposal

(46,017

)

At 31st May 2026

60,713

NET BOOK VALUE

At 31st May 2026

170,617

At 31st May 2025

121,327

The depreciable amount of an asset is based on the asset's expected utility to the company and its useful economic life. The useful life of the assets are a matter of judgement by the directors, which is based on their experience of the company and with other similar assets.

The depreciation method used reflects the pattern of the assets future economic benefits expected to be used by the company. This method is reviewed each financial year and there has been no significant changes in the pattern of consumption for this year or a difference in expectations from previous estimates.

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1st June 2025

14,792

Additions

604

Revaluations

3,903

At 31st May 2026

19,299

NET BOOK VALUE

At 31st May 2026

19,299

At 31st May 2025

14,792

Cost or valuation at 31st May 2026 is represented by:

Totals

£

Valuation in 2026

3,903

Valuation in 2025

2,636

Valuation in 2024

2,095

Valuation in 2023

433

Valuation in 2022

(1,325

)

Valuation in 2021

3,382

Valuation in 2020

(4,050

)

Valuation in 2019

(1,251

)

Valuation in 2018

(1,267

)

Valuation in 2017

(15,102

)

Cost

29,845

19,299

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/5/26

31/5/25

£

£

Within one year

4,807

-

Between one and five years

6,255

-

11,062

-

The total lease payments recognised as an expense during the year was £3,358.

7.	PROVISIONS FOR LIABILITIES

31/5/26

31/5/25

£

£

Deferred tax

30,643

21,573

Deferred

tax

£

Balance at 1st June 2025

21,573

Movement during the year

9,070

Balance at 31st May 2026

30,643

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/26

31/5/25

value:

£

£

4,700

Ordinary A

£1

4,700

4,700

100

Ordinary B

£1

100

100

2,650

Ordinary D

£1

2,650

2,650

2,650

Ordinary E

£1

2,650

2,650

10,100

10,100