{
  "company_number": "SC326230",
  "name": "Gem Roofing Limited",
  "url": "/company/SC326230",
  "status": "Active",
  "is_active": true,
  "company_type": "Private Limited Company",
  "incorporated_on": "2007-06-22",
  "dissolved_on": null,
  "sic_codes": [
    {
      "code": "43390",
      "description": "Other building completion and finishing",
      "section": "F",
      "section_name": "Construction",
      "url": "/sic/43390"
    }
  ],
  "registered_address": {
    "id": 367879,
    "url": "/address/367879",
    "line1": "10 BORROWFIELD ROAD",
    "line2": "",
    "post_town": "MONTROSE",
    "county": "",
    "country": "SCOTLAND",
    "postcode": "DD10 9BE"
  },
  "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC326230",
  "previous_names": [],
  "care_of": "",
  "po_box": "",
  "country_of_origin": "United Kingdom",
  "accounts": {
    "next_due": "2027-03-31",
    "last_made_up": "2025-06-30",
    "category": "MICRO ENTITY",
    "filings": [
      {
        "url": "/company/SC326230/accounts/2025-06-30",
        "made_up_date": "2025-06-30",
        "period_start": "2025-06-30",
        "period_end": "2025-06-30",
        "entity_name": "GEM Roofing Limited",
        "dormant": false,
        "average_employees": "1.00",
        "tangible_fixed_assets": "21241.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "49733.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "46899.00",
        "total_assets_less_current_liabilities": "68140.00",
        "net_assets_liabilities": "67340.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "67340.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-August2025.zip"
      },
      {
        "url": "/company/SC326230/accounts/2024-06-30",
        "made_up_date": "2024-06-30",
        "period_start": "2024-06-30",
        "period_end": "2024-06-30",
        "entity_name": "GEM Roofing Limited",
        "dormant": false,
        "average_employees": "1.00",
        "tangible_fixed_assets": "27691.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "36622.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "32707.00",
        "total_assets_less_current_liabilities": "60398.00",
        "net_assets_liabilities": "59598.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "59598.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-July2024.zip"
      },
      {
        "url": "/company/SC326230/accounts/2023-06-30",
        "made_up_date": "2023-06-30",
        "period_start": "2023-06-30",
        "period_end": "2023-06-30",
        "entity_name": "GEM Roofing Limited",
        "dormant": false,
        "average_employees": "1.00",
        "tangible_fixed_assets": "5603.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "49121.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "45184.00",
        "total_assets_less_current_liabilities": "50787.00",
        "net_assets_liabilities": "50036.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "50036.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-August2023.zip"
      },
      {
        "url": "/company/SC326230/accounts/2022-06-30",
        "made_up_date": "2022-06-30",
        "period_start": "2022-06-30",
        "period_end": "2022-06-30",
        "entity_name": "GEM Roofing Limited",
        "dormant": false,
        "average_employees": "1.00",
        "tangible_fixed_assets": "6384.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "38896.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "34760.00",
        "total_assets_less_current_liabilities": "41144.00",
        "net_assets_liabilities": "40393.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "40393.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-August2022.zip"
      },
      {
        "url": "/company/SC326230/accounts/2021-06-30",
        "made_up_date": "2021-06-30",
        "period_start": "2021-06-30",
        "period_end": "2021-06-30",
        "entity_name": "GEM Roofing Limited",
        "dormant": false,
        "average_employees": "1.00",
        "tangible_fixed_assets": "7173.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "29161.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "25611.00",
        "total_assets_less_current_liabilities": "32784.00",
        "net_assets_liabilities": "32032.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "32032.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-August2021.zip"
      },
      {
        "url": "/company/SC326230/accounts/2020-06-30",
        "made_up_date": "2020-06-30",
        "period_start": "2020-06-30",
        "period_end": "2020-06-30",
        "entity_name": "GEM Roofing Limited",
        "dormant": false,
        "average_employees": "1.00",
        "tangible_fixed_assets": "8382.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "20724.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "17668.00",
        "total_assets_less_current_liabilities": "26050.00",
        "net_assets_liabilities": "25250.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "25250.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-January2021.zip"
      },
      {
        "url": "/company/SC326230/accounts/2019-06-30",
        "made_up_date": "2019-06-30",
        "period_start": "2019-06-30",
        "period_end": "2019-06-30",
        "entity_name": "GEM Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "-10565.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "-18986.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "-16118.00",
        "total_assets_less_current_liabilities": "-26683.00",
        "net_assets_liabilities": "-25883.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "25883.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-August2019.zip"
      },
      {
        "url": "/company/SC326230/accounts/2018-06-30",
        "made_up_date": "2018-06-30",
        "period_start": "2018-06-30",
        "period_end": "2018-06-30",
        "entity_name": "Gem Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "12746.00",
        "debtors": "1090.00",
        "cash_bank_in_hand": "29148.00",
        "current_assets": "30238.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "11425.00",
        "total_assets_less_current_liabilities": "24171.00",
        "net_assets_liabilities": "24171.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "23171.00",
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-August2018.zip"
      },
      {
        "url": "/company/SC326230/accounts/2017-06-30",
        "made_up_date": "2017-06-30",
        "period_start": "2017-06-30",
        "period_end": "2017-06-30",
        "entity_name": "Gem Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "16573.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "17067.00",
        "creditors_due_within_one_year": "15219.00",
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "1848.00",
        "total_assets_less_current_liabilities": "18421.00",
        "net_assets_liabilities": null,
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "17821.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-July2017.zip"
      },
      {
        "url": "/company/SC326230/accounts/2016-06-30",
        "made_up_date": "2016-06-30",
        "period_start": "2015-07-01",
        "period_end": "2016-06-30",
        "entity_name": "Gem Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "8268.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": "21022.00",
        "creditors_due_within_one_year": "5368.00",
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "15654.00",
        "total_assets_less_current_liabilities": "23922.00",
        "net_assets_liabilities": null,
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "23322.00",
        "turnover": "40568.00",
        "other_operating_income": "9.00",
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": "4862.00",
        "staff_costs": "11660.00",
        "depreciation_written_off": "2103.00",
        "other_operating_charges": "7266.00",
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": "3318.00",
        "profit_loss_for_period": "11368.00",
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-July2016.zip"
      },
      {
        "url": "/company/SC326230/accounts/2015-06-30",
        "made_up_date": "2015-06-30",
        "period_start": "2015-06-30",
        "period_end": "2015-06-30",
        "entity_name": "Gem Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "9939.00",
        "debtors": null,
        "cash_bank_in_hand": "19890.00",
        "current_assets": "21039.00",
        "creditors_due_within_one_year": "7794.00",
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "13245.00",
        "total_assets_less_current_liabilities": null,
        "net_assets_liabilities": null,
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "22184.00",
        "shareholder_funds": "23184.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-July2015.zip"
      },
      {
        "url": "/company/SC326230/accounts/2014-06-30",
        "made_up_date": "2014-06-30",
        "period_start": "2014-06-30",
        "period_end": "2014-06-30",
        "entity_name": "Gem Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "11912.00",
        "debtors": null,
        "cash_bank_in_hand": "24247.00",
        "current_assets": "26267.00",
        "creditors_due_within_one_year": "5880.00",
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "20387.00",
        "total_assets_less_current_liabilities": null,
        "net_assets_liabilities": null,
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "31299.00",
        "shareholder_funds": "32299.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-July2014.zip"
      },
      {
        "url": "/company/SC326230/accounts/2013-06-30",
        "made_up_date": "2013-06-30",
        "period_start": "2013-06-30",
        "period_end": "2013-06-30",
        "entity_name": "Gem Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "14679.00",
        "debtors": "329.00",
        "cash_bank_in_hand": "36927.00",
        "current_assets": "37256.00",
        "creditors_due_within_one_year": "9312.00",
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "27944.00",
        "total_assets_less_current_liabilities": "42623.00",
        "net_assets_liabilities": "42623.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "41623.00",
        "shareholder_funds": "42623.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-July2013.zip"
      },
      {
        "url": "/company/SC326230/accounts/2012-06-30",
        "made_up_date": "2012-06-30",
        "period_start": "2012-06-30",
        "period_end": "2012-06-30",
        "entity_name": "Gem Roofing Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "17867.00",
        "debtors": "4584.00",
        "cash_bank_in_hand": "34638.00",
        "current_assets": "39222.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "31119.00",
        "total_assets_less_current_liabilities": "48986.00",
        "net_assets_liabilities": "48986.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "47986.00",
        "shareholder_funds": "48986.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "xml",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-July2012.zip"
      }
    ],
    "pdf_only_filings": [
      {
        "made_up_date": "2011-06-30",
        "filing_date": "2011-08-23",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-full",
        "paper_filed": true,
        "pdf_url": "/company/SC326230/accounts/2011-06-30.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC326230/filing-history/MzA0MjUzNDc4M2FkaXF6a2N4/document?format=pdf&download=0"
      },
      {
        "made_up_date": "2010-06-30",
        "filing_date": "2010-10-08",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-full",
        "paper_filed": true,
        "pdf_url": "/company/SC326230/accounts/2010-06-30.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC326230/filing-history/MzAyNDg4MjE2MmFkaXF6a2N4/document?format=pdf&download=0"
      },
      {
        "made_up_date": "2009-06-30",
        "filing_date": "2009-10-15",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-full",
        "paper_filed": true,
        "pdf_url": "/company/SC326230/accounts/2009-06-30.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC326230/filing-history/MzAwMDgwNDI2MGFkaXF6a2N4/document?format=pdf&download=0"
      },
      {
        "made_up_date": "2008-06-30",
        "filing_date": "2008-11-24",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-full",
        "paper_filed": true,
        "pdf_url": "/company/SC326230/accounts/2008-06-30.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC326230/filing-history/MjAxODYyMDk4OGFkaXF6a2N4/document?format=pdf&download=0"
      }
    ],
    "filing_history_url": "https://find-and-update.company-information.service.gov.uk/company/SC326230/filing-history"
  },
  "confirmation_statement": {
    "next_due": "2027-07-06",
    "last_made_up": "2026-06-22"
  },
  "officers": [],
  "psc": [
    {
      "name": "Mr George Edward Martin",
      "kind": "individual-person-with-significant-control",
      "person_url": "/person/1679217",
      "controlling_company_url": null,
      "natures_of_control": [
        "ownership-of-shares-75-to-100-percent"
      ],
      "notified_on": "2017-06-22",
      "ceased_on": null,
      "nationality": "British",
      "country_of_residence": "Scotland",
      "source": "snapshot"
    }
  ],
  "external_links": [],
  "provenance": {
    "source": "snapshot",
    "first_seen_at": "2026-07-05T12:35:35.811816+00:00",
    "last_seen_snapshot": "2026-08-01",
    "retrieved_at": "2026-08-02T07:01:15.144032+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: Companies House."
}