REGISTERED NUMBER: 11155065 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023

FOR

B AND H ROOFING AND CLADDING SERVICES

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D P Bracken

S Harvey

REGISTERED OFFICE:

17 Olive Close

Melling

Liverpool

Merseyside

L31 1LB

REGISTERED NUMBER:

11155065 (England and Wales)

ACCOUNTANTS:

John Kerr - Chartered Accountants

375 Eaton Road

West Derby

Liverpool

Merseyside

L12 2AH

FIXED ASSETS

Tangible assets

4

12,688

19,934

CURRENT ASSETS

Debtors

5

9,551

6,730

Cash at bank

794

22,332

10,345

29,062

CREDITORS

Amounts falling due within one year

6

21,085

35,620

NET CURRENT LIABILITIES

(10,740

)

(6,558

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,948

13,376

CREDITORS

Amounts falling due after more than one year

7

-

(667

)

PROVISIONS FOR LIABILITIES

(1,536

)

(2,720

)

NET ASSETS

412

9,989

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

410

9,987

412

9,989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2023 and were signed on its behalf by:

D P Bracken - Director

1.	STATUTORY INFORMATION

B And H Roofing And Cladding Services Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Tools and equipment

-

20% on cost

Motor vehicles

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.

EMPLOYEES

The average number of employees during the year was 3 (2022 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Tools and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 February 2022

and 31 January 2023

6,720

29,516

36,236

DEPRECIATION

At 1 February 2022

5,232

11,070

16,302

Charge for year

1,344

5,902

7,246

At 31 January 2023

6,576

16,972

23,548

NET BOOK VALUE

At 31 January 2023

144

12,544

12,688

At 31 January 2022

1,488

18,446

19,934

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.23

31.1.22

£

£

Trade debtors

2,635

3,520

Other debtors

6,916

3,210

9,551

6,730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.23

31.1.22

£

£

Bank loans

668

8,000

Trade creditors

2,958

1,496

Taxation and social security

16,179

23,460

Other creditors

1,280

2,664

21,085

35,620

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.23

31.1.22

£

£

Bank loans

-

667

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following interest free advances and credits to directors subsisted during the years ended 31 January 2023 and 31 January 2022:

31.1.23

31.1.22

£

£

D P Bracken

Balance outstanding at start of year

-

2,102

Amounts advanced

53,750

7,768

Amounts repaid

(52,077

)

(9,870

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,673

-

S Harvey

Balance outstanding at start of year

-

-

Amounts advanced

53,463

5,291

Amounts repaid

(52,077

)

(5,291

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,386

-