ASPECT ROOFING & UPVC LTD

Executive Summary

Aspect Roofing & UPVC Ltd is a small-scale roofing contractor demonstrating strong financial discipline and improving liquidity in a highly competitive and fragmented UK roofing sector. While benefiting from efficient cash management and operational agility, its limited scale and resources constrain growth and responsiveness to broader market trends such as increasing demand for energy-efficient roofing solutions. The company occupies a niche player position with potential for steady but modest expansion within its local market.

ASPECT ROOFING & UPVC LTD - Analysis Report

Company Number: 12652188

Analysis Date: 2025-07-29 13:06 UTC

1. Industry Classification
   ASPECT ROOFING & UPVC LTD operates within the Roofing activities sector (SIC code 43910). This sector encompasses companies engaged primarily in the installation, repair, and maintenance of roofs, including flat and pitched roofs, using various materials such as tiles, slates, metal, and UPVC components. The industry is characterized by a mix of small local contractors and larger firms, often sensitive to construction industry cycles, housing market trends, and weather conditions. Roofing companies typically compete on quality, turnaround time, and reputation within local or regional markets.

2. Relative Performance
   ASPECT ROOFING & UPVC LTD is a micro to small-sized private limited company based on its financials and employee count (1 employee). Its turnover is not disclosed, but balance sheet totals and net assets indicate it is well below the thresholds for medium or large companies, fitting a small category profile.

• The company’s net assets increased from £5,667 in 2023 to £8,830 in 2024, showing modest growth.
• Net current assets improved significantly from £2,380 to £6,201, indicating better short-term liquidity and working capital management year-on-year.
• Cash reserves decreased slightly but remain adequate for a small operation (£1,888 in 2024).
• A reduction in trade debtors (from £6,500 to zero) and a significant drop in current liabilities (from £15,636 to £3,687) suggests improved cash collection and reduced short-term borrowings or payables, enhancing financial stability.
  Compared to typical small roofing contractors, Aspect Roofing exhibits prudent financial management with conservative asset levels, low liabilities, and positive equity growth. However, with only one employee and limited fixed assets (£2,629), it likely operates on a very localized, project-based scale without significant capital investment.

3. Sector Trends Impact
   The roofing industry in the UK has recently faced mixed dynamics:

• Rising material costs due to supply chain disruptions have pressured margins across small contractors.
• Increased demand for property renovations and energy-efficient roofing solutions (such as solar panel integration and insulation upgrades) presents growth opportunities.
• Labour shortages and skill gaps have constrained capacity for many firms in this sector.
• Regulatory pressures around building standards and health and safety have increased compliance costs.
  For ASPECT ROOFING & UPVC LTD, these trends imply both challenges and opportunities. Its small scale and streamlined operation may allow flexibility to adapt to material cost fluctuations and niche customer demands, but limited workforce and capital could restrict scaling or diversification into higher-value roofing solutions.

4. Competitive Positioning
   Strengths:

• The company’s improving balance sheet and liquidity position indicate sound financial stewardship unusual for very small contractors who often operate with tight cash flows.
• Full ownership and control by a single director may enable agile decision-making and close customer relationships.
• The absence of trade debtors in 2024 suggests efficient cash collection, a competitive advantage in managing working capital.

Weaknesses:

• Limited employee base (1 person) and fixed assets imply restricted operational capacity, which limits the ability to take on multiple or large-scale jobs simultaneously.
• Minimal share capital (£1) and small tangible asset base could constrain access to external financing needed for growth or investment in equipment/technology.
• Operating in a highly fragmented market with many small competitors may restrict pricing power and margin expansion.

ASPECT ROOFING & UPVC LTD appears to be a niche, localized player focusing on manageable project sizes with tight financial controls. It is neither a sector leader nor a significant follower but operates within the typical profile of a small-scale roofing contractor. Its competitive edge lies in operational efficiency and financial prudence, but growth potential may be limited without scaling workforce or capital investment.