Registered number
05411874
AJR Roofing Contractors Limited
Filleted Accounts
30 April 2022
AJR Roofing Contractors Limited
Registered number: 05411874
Balance Sheet
as at 30 April 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 26,158 33,912
Current assets
Debtors 4 27,432 139,457
Cash at bank and in hand 88,141 50,600
115,573 190,057
Creditors: amounts falling due within one year 5 (33,899) (74,740)
Net current assets 81,674 115,317
Total assets less current liabilities 107,832 149,229
Creditors: amounts falling due after more than one year 6 (9,859) (14,872)
Provisions for liabilities (4,970) (6,443)
Net assets 93,003 127,914
Capital and reserves
Called up share capital 2 2
Profit and loss account 93,001 127,912
Shareholders' funds 93,003 127,914
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Robinson
Director
Approved by the board on 19 August 2022
AJR Roofing Contractors Limited
Notes to the Accounts
for the year ended 30 April 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% Reducing balance
Motor vehicles 25% Reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2021 30,617 25,474 56,091
Additions 966 - 966
At 30 April 2022 31,583 25,474 57,057
Depreciation
At 1 May 2021 15,811 6,368 22,179
Charge for the year 3,943 4,777 8,720
At 30 April 2022 19,754 11,145 30,899
Net book value
At 30 April 2022 11,829 14,329 26,158
At 30 April 2021 14,806 19,106 33,912
4 Debtors 2022 2021
£ £
Trade debtors 23,499 139,457
Other debtors 3,933 -
27,432 139,457
5 Creditors: amounts falling due within one year 2022 2021
£ £
Obligations under finance lease and hire purchase contracts 5,013 5,013
Trade creditors 15,933 25,610
Taxation and social security costs 11,881 42,992
Other creditors 1,072 1,125
33,899 74,740
6 Creditors: amounts falling due after one year 2022 2021
£ £
Obligations under finance lease and hire purchase contracts 9,859 14,872
7 Other information
AJR Roofing Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
Bodenham Cottage
Cleeton St. Mary
Kidderminster
Worcestershire
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