SALTIRE ROOFING & BUILDING LTD.

Company Registration Number:
SC327291 (Scotland)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

SALTIRE ROOFING & BUILDING LTD.

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

SALTIRE ROOFING & BUILDING LTD.

Balance sheet

As at 31 January 2026


Notes
2026
2025


£
£
Fixed assets
Intangible assets: 3 350,000 350,000
Tangible assets: 4 609,658 467,885
Investments: 5 13,000 13,000
Total fixed assets: 972,658 830,885
Current assets
Stocks: 54,200 11,000
Debtors:   256,293 181,051
Cash at bank and in hand: 2,407,932 2,614,634
Total current assets: 2,718,425 2,806,685
Creditors: amounts falling due within one year:   (633,652) (721,674)
Net current assets (liabilities): 2,084,773 2,085,011
Total assets less current liabilities: 3,057,431 2,915,896
Creditors: amounts falling due after more than one year:   (105,150) (147,941)
Total net assets (liabilities): 2,952,281 2,767,955
Capital and reserves
Called up share capital: 201 201
Profit and loss account: 2,952,080 2,767,754
Shareholders funds: 2,952,281 2,767,955

The notes form part of these financial statements

SALTIRE ROOFING & BUILDING LTD.

Balance sheet statements

For the year ending 31 January 2026 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 28 October 2026
and signed on behalf of the board by:

Name: Steven McIntosh
Status: Director

The notes form part of these financial statements

SALTIRE ROOFING & BUILDING LTD.

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

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

SALTIRE ROOFING & BUILDING LTD.

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

2026 2025
Average number of employees during the period 36 34

SALTIRE ROOFING & BUILDING LTD.

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Intangible Assets

Total
Cost £
At 01 February 2025 350,000
At 31 January 2026 350,000
Net book value
At 31 January 2026 350,000
At 31 January 2025 350,000

SALTIRE ROOFING & BUILDING LTD.

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Tangible Assets

Total
Cost £
At 01 February 2025 1,135,912
Additions 266,877
Disposals (49,593)
At 31 January 2026 1,353,196
Depreciation
At 01 February 2025 668,027
Charge for year 114,919
On disposals (39,408)
At 31 January 2026 743,538
Net book value
At 31 January 2026 609,658
At 31 January 2025 467,885

SALTIRE ROOFING & BUILDING LTD.

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Fixed investments

Investment is to be held by the Company for the medium to long term.